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Interaction between the Establishment of Investor Protection Mechanisms and Accounting Reforms in China under Government Deregulation
https://kindai.repo.nii.ac.jp/records/11990
https://kindai.repo.nii.ac.jp/records/119906a1d3164-c2de-4f13-b306-5e532d021354
| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2013-11-19 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Interaction between the Establishment of Investor Protection Mechanisms and Accounting Reforms in China under Government Deregulation | |||||||||||
| 言語 | en | |||||||||||
| 著者 |
Wei, Minghai
× Wei, Minghai
× Cai, Ning
× Lu, Xiaoyan
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| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| キーワード | ||||||||||||
| 主題 | Deregulation, Investor Protection, Accounting Reforms | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | metadata only access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||||||||
| 著者 所属 | ||||||||||||
| 値 | Sun Yat-Sen University | |||||||||||
| 著者 所属 | ||||||||||||
| 値 | Sun Yat-Sen University | |||||||||||
| 著者 所属 | ||||||||||||
| 値 | Sun Yat-Sen University | |||||||||||
| 出版者 名前 | ||||||||||||
| 出版者 | 近畿大学商経学会 | |||||||||||
| 書誌情報 |
商経学叢 en : Shokei - Gakuso The Journal of Business Administration and Marketing Strategy 巻 55, 号 1, p. 153-166, 発行日 2008-07-01 |
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| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 04502825 | |||||||||||
| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | [Abstract]This paper applies the logic of the New Comparative Economics to study China's accounting reforms interacting with the establishment of investor protection mechanisms. We argue that deregulation exerts a profound influence on the establishment of investor protection mechanism in active emerging economies. Given this context, China's thirty-year economic reforms can be seen as a gradual deregulation process in which the establishment of investor protection mechanisms impacts the accounting reforms to a great extent. | |||||||||||
