Accounting and Financial Issues in the Transforming Economy: A Case Study Based on Chinese Listed Companies: A Case Study Based on Chinese Listed Companies

Author: Chen Xinyuan
Publisher:
Publish Date: 2003-09-01
Features: This book is set against the backdrop of China's securities market during the economic transition period of the 1990s, with the accounting and financial issues of listed companies as its research subject. Using a case study approach, it examines the accounting treatment methods and financial effects of listed companies' restructuring, mergers and acquisitions, asset valuation, debt restructuring, property repurchase, rights offerings and debt financing, stock repurchase, false financial information, cash dividends, and other phenomena. It reflects, from one perspective, the uniqueness of China's transition economy and provides insights for future accounting reforms and improvements in corporate governance mechanisms.