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中国における証券市場の発展と会計基準のグローバル化
https://doi.org/10.18999/ecos.56.1.1
https://doi.org/10.18999/ecos.56.1.139db39e6-6be4-4899-a47f-c0e54764b10e
名前 / ファイル | ライセンス | アクション |
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HuDan_2008_6_p1-12.pdf (1.6 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-08-04 | |||||
タイトル | ||||||
タイトル | 中国における証券市場の発展と会計基準のグローバル化 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Development of the Stock Market and the Convergence of the Accounting Standards in China | |||||
言語 | en | |||||
著者 |
胡, 丹
× 胡, 丹× HU, Dan |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper analyses two subjects. One is the expansion growing condition and the characteristics of the stock market in China. The other is the convergence of the Chinese accounting standards to the international accounting standards (IAS). The expansion of the Chinese stock market is one of the factors causing the accounting standards convergence to IAS. The problem of the stock market in China are the asymmetrical information transmission and the low level of the liquidity, due to the existence of A stock and B stock, negotiable stock and nonnegotiable stock which are the unique classifications in the Chinese stock market. The point of the 2008 framework of the Chinese accounting standards is the New Company Accounting Standards which is made referring the IAS. The framework of the New Company Accounting Standards and the retails of it are closer to the IAS. It seems that Chinese government tries to make a positive figure about the adopting of the IAS to the international society. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.56.1.1 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 56, 号 1, p. 1-12, 発行日 2008-06-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10318 | |||||
識別子タイプ | HDL |