Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 4 of 4

Full-Text Articles in Business

Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …


A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier Jan 2000

A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier

Faculty of Commerce - Papers (Archive)

This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …


Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine Jan 2000

Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine

Faculty of Commerce - Papers (Archive)

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. …


Corporate Finance, Corporate Law And Finance Theory, Peter H. Huang, Michael S. Knoll Jan 2000

Corporate Finance, Corporate Law And Finance Theory, Peter H. Huang, Michael S. Knoll

All Faculty Scholarship

No abstract provided.