The Regional Influences of New Accounting Standards - Institutional Economics Analysis
Author | : Jidong Zhang |
Publisher | : |
Total Pages | : 0 |
Release | : 2010 |
ISBN-10 | : OCLC:1376640629 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book The Regional Influences of New Accounting Standards - Institutional Economics Analysis written by Jidong Zhang and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper investigates the difference influences in developed regions and undeveloped regions with the new accounting standards implementation based on new institutions theory. The findings is that new accounting standards has significant impact on developed regions and no significant impact on undeveloped regions. Similarly, based on new institutions theory, new accounting standards has significant impact on slow growth regions. These findings are based on the first quarter data analysis after new accounting standards began to apply on 1st January, 2007. The conclusions implicate that the results of new accounting standards implementation should be considered before it was implemented and that a new perspective on the processes of policy making was found.