Accounting and Financial Issues in the Transformed Economy (Based on the Case of Chinese Listed Companies)

Author: Chen Xinyuan, Chen Donghua, Wang Xia
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. Employing 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. This provides a glimpse into the uniqueness of China's transitioning economy and offers insights for future accounting reforms and improvements in corporate governance mechanisms.