【作者单位】1. Center for Accounting Studies, Xiamen University, Xiamen, 361005, China 2. Accounting Department of Management School, Ocean University of China, Qingdao, 266071, China
【年份】2008
【卷号】Vol.2No.4
【页码】483-496
【ISSN】1673-7326
【关键词】China Accounting Standards progress of international harmonization quantitative research
【摘要】 In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different...
