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Financialisation Of Iron Ore Pricing In China: A Marxist Perspective, Xun Gong

University of Wollongong Thesis Collection 1954-2016

Purpose — This thesis explores the role of accounting in the process of financialisation in the Chinese context. In particular, it examines the use of accounting discourse by the China Iron and Steel Association (CISA) to resist the financialised price of iron ore during the 2009 and 2010 iron ore price negotiation. Contingent upon this thesis, financialisation is defined as the rising significance of the financial sector in the global iron ore market in general and the adoption of the index linked iron ore pricing mechanism of in particular. The investigation illustrates how the traditional annual negotiation based iron ore …

An Examination Of The Implementation Of Class-Wide Positive Behaviour Support In A Chinese Primary School, Han Jiang

University of Wollongong Thesis Collection 1954-2016

Classroom misbehaviour has been a major concern for effective learning and teaching in primary schools in Mainland China. Although Chinese society endorses academic achievement, Chinese teachers often feel more responsible for academic teaching than behavioural management; without an efficacious classroom management, effectiveness of classroom teaching may be affected. It is argued that traditional classroom management overlooks environmental deficit, and attempts to extinguish problem behaviour and deal with individual students. Thus, the great difficulty of Chinese teachers has been in the practice of school-based interventions that not only minimise problem behaviour but also facilitates students’ all-round development.

This study aimed to …

Implications Of Family Control For Corporate Governance: Evidence From Chinese Listed Firms, Liangbo Ma

University of Wollongong Thesis Collection 1954-2016

This thesis focuses on the implications of family control for corporate governance in the Chinese markets. This research is mainly motivated by the following factors. First, although family-controlled firms represent the predominant form of businesses in both developed and developing economies, it was not until the 1980's that family businesses emerged as a field of academic study (Casillas and Acedo, 2007). Despite a "collective sense that significant progress has been made" (Litz, Pearson, and Litchfield, 2012) in family business research, whether family control is beneficial for all shareholders, however, largely remains an open question (Morck, Wolfenzon, and Yeung, 2005; Lins, …

Ownership Structure, Corporate Governance, And Collateral Requirements: Evidence From China's Listed Firms, Can An

University of Wollongong Thesis Collection 1954-2016

Since the 2007 financial crisis the use of collateral has again come back into the focus of academics and practitioners. However, the existing literature on the determinants of collateral has concentrated mostly on developed markets, especially the U.S. and the U.K., although collateral is even more important due to the opaque information that exists in developing markets. This thesis conducted useful tests of whether the theories that have been established and applied to explain the determinants of collateral in developed markets are applicable to the world’s largest emerging market, China. Since China introduced economic reforms in the late 1970s, it …

Exploring The Role Of Accounting In Hegemonic Change: The Case Of China From 1949 To 1992, Lina Xu

University of Wollongong Thesis Collection 1954-2016

This thesis draws on Gramsci’s theory of hegemony to investigate links between political ideologies and accounting systems. In particular, the thesis examines the impact of political ideologies on Chinese accounting systems in the period from 1949 to 1992, and explains the role of accounting intellectuals in the process of ideological diffusion within the accounting discipline in different transitional and crises periods; the aim is to reveal the political nature of the accounting system in the process of maintaining the political hegemony throughout period in China.

This thesis adopts the new accounting history methodology through a narrative lens to investigate the …

An Analysis Of Collaboration In The Australian And Chinese Mobile Telecommunication Markets, Yu (Aimee) Zhang

University of Wollongong Thesis Collection 1954-2016

Inter-firm collaboration has become increasingly important in the global economy. Firms rely on collaborations to access new resources, new technology, skills, latest market information, new markets and knowledge, to increase innovation, to reduce costs, and to overcome government policy barriers. Given the importance of business collaboration, it is not surprising that the topic has been extensively researched in both economics and business studies even though the term “collaboration” has not generally not used consistently in the literature. The empirical research has primarily focused on inter-firm collaborations in developed countries and involving large firms. There are many differences between developed countries …

Anti-Money Laundering (Aml) Regulation And Implementation In Chinese Financial Sectors: Money-Laundering Vulnerabilities And The 'Rule-Based But Risk-Oriented' Aml Approach, Lishan Ai

University of Wollongong Thesis Collection 1954-2016

Since China formally launched its anti-money laundering (AML) campaign in the early 2000s, additional challenges and higher standards are faced by both Chinese AML regulators and regulated entities, and the national scope of combating money laundering (ML) has been expanded. With banks, securities, and insurance industries being the main battlefield, research on AML implementation in Chinese financial sectors is extremely significant since AML experience from the financial sectors will be a useful and important reference for non-financial industries. The first part of this thesis critically examined the soundness and effectiveness of AML regulation and compliance in China, and the factors …

China's Socioeconomic Transformation: Elderly Residents In Liujiahui Village, Yanxia Huo

University of Wollongong Thesis Collection 1954-2016

For the past three decades China's economic reform has led to rapid and unprecedented economic growth and social change. These socioeconomic changes have had a significant impact on China's elderly rural citizens. There is considerable literature on China's socioeconomic transformation and its impact on the country's social fabric. However, many of these studies have focused on urban residents, industrial issues and urban communities. There is relatively less literature on rural residents and rural communities and comparatively little attention has been paid to China's elderly rural citizens. The aim of my study is to examine the impact of China's socioeconomic changes …

Earnings Quality And Earnings Management In Chinese-Listed Companies, Feng Li

University of Wollongong Thesis Collection 1954-2016

Earnings management is a universal phenomenon in firms’ financial reporting. The purpose of earnings management is to demonstrate reasonable earnings quality that meets either the shareholders’ expectation, or the requirement of obtaining relevant authorization from regulators (Francis et al., 2005). Thus, earnings management has much in common with earnings quality (represented by accruals quality, earnings persistence, earnings predictability, and earnings smoothness in this research). Highly managed earnings can yield low-quality earnings (Lo, 2008), as the “artificial” information may lead to an incorrect decision. However, the absence of earnings management is insufficient to guarantee high-quality earnings, because other factors can (such …