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| Author: | Jun Lin, Z. Chen, F. |
| Title: | Applicability of the conservatism accounting convention in China: empirical evidence |
| Journal: | International Journal of Accounting
1999 : VOL. 34:4, p. 517-537 |
| Index terms: | ACCOUNTING CHINA INTERNATIONAL |
| Language: | eng |
| Abstract: | "Conservatism" is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited in China under the orthodox ideological influences. To date, the conservatism convention has not been fully adopted or implemented in Chinese accounting although the Chinese government has made substantial efforts to reform its accounting system to bridge the gaps between the accounting practices in China and other industrialized countries in recent years. |
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