Comparison of Legal Regulation of Expense Accounting in the Russian Federation and the People’s Republic of China-Reference-Cited by-同舟云学术

Comparison of Legal Regulation of Expense Accounting in the Russian Federation and the People’s Republic of China

Published:2023 Issue: Volume: Page:173-178
ISSN:2522-8714
Container-title:Sustainable Development Risks and Risk Management
language:
Short-container-title:

Author:

Kholkin Anatolii V.^ORCID,Lubofeev Vladimir D.^ORCID,Ovcharenko Alina V.^ORCID,Sozinova Anastasia A.^ORCID,Shapkina Lubov N.^ORCID

Publisher

Springer International Publishing

Link

https://link.springer.com/content/pdf/10.1007/978-3-031-34256-1_31

Reference24 articles.

1. Chen, Y., & Rezaee, Z. (2012). The role of corporate governance in convergence with IFRS: Evidence from China. International Journal of Accounting and Information Management, 20(2), 171–188. https://doi.org/10.1108/18347641211218470

2. Ching Chi Heng, L., & Noronha, C. (2011). The impact of the new accounting standards for business enterprises (ASBE) on financial results of mainland Chinese listed companies. Advances in Accounting, 27(1), 156–165. https://doi.org/10.1016/j.adiac.2011.04.006

3. Duvanskaya, N. A., & Sverchkova, O. F. (2016). Features of adaptation of international financial reporting standards in the Russian commercial organizations. International Journal of Economics and Financial Issues, 6(1S), 68–73.

4. Fang, X., Guo, Y., Mei, B., & Ye, J. (2021). Implementation costs of IFRS 9 for non-financial firms: Evidence from China. Accounting and Finance, 62(2), 2781–2805. https://doi.org/10.1111/acfi.12889

5. Goncharenko, G., & Khadaroo, I. (2020). Disciplining human rights organizations through an accounting regulation: A case of the ‘foreign agents’ law in Russia. Critical Perspectives on Accounting, 72, 102129. https://doi.org/10.1016/j.cpa.2019.102129