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| Author: | Ezzamel, M. Xiao, J.Z. |
| Title: | Accounting in transitional and emerging market economies |
| Journal: | European Accounting Review
2011 : VOL. 20:4, p. 625-637 |
| Index terms: | accounting auditing performance measurement incentives transition economies emerging markets China companies stock markets Vietnam |
| Language: | eng |
| Abstract: | This introductory article presents this Special section on various accounting issues in transitional and emerging market economies. The articles are as follows: "Performance measurement and incentive compensation: An empirical analysis and comparison of Chinese and Western firms' practices" by K.A. Merchant (et al.) ; "The information content of earnings components: Evidence from the Chinese stock market" by G. Chen, M. Firth and D.N. Gao ; "Economic transition and accounting system reform in Vietnam" by N.C. Phuong and J. Richard ; "CPA-firm merger: An investigation of audit quality" by T. Wang, C. Liu and C-H.J. Chang. |
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