Future Directions for Chinese Accounting Research

• 作者: Katherine Schipper Qi Chen
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: ACCOUNTING EXCHANGES operated adopt STOCK LISTED r
• 年，卷（期）: 2008,（1）
• 页码范围: 1-10
• 页数: 10页
• 分类号: F233

摘要

【正】Introduction and Summary Capital-markets based accounting research in China has a relatively short history;the two principal stock exchanges in Shanghai and Shenzhen have operated for less than 20 years.Recent accounting research has tended to adopt techniques,research designs and even topics that were developed in North America and