The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards

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dc.contributor.advisorChamisa, Eddieen_ZA
dc.contributor.authorYe, Guanlanen_ZA
dc.date.accessioned2014-07-31T12:12:50Z
dc.date.available2014-07-31T12:12:50Z
dc.date.issued2007en_ZA
dc.descriptionIncludes bibliographical references (leaves 95-108).
dc.description.abstractThe objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are required to prepare two sets of financial statements. One set of financial statement is prepared for the A-share investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs).en_ZA
dc.identifier.apacitationYe, G. (2007). <i>The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/5617en_ZA
dc.identifier.chicagocitationYe, Guanlan. <i>"The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 2007. http://hdl.handle.net/11427/5617en_ZA
dc.identifier.citationYe, G. 2007. The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Ye, Guanlan AB - The objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are required to prepare two sets of financial statements. One set of financial statement is prepared for the A-share investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs). DA - 2007 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2007 T1 - The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards TI - The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards UR - http://hdl.handle.net/11427/5617 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/5617
dc.identifier.vancouvercitationYe G. The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 2007 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5617en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentCollege of Accountingen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherAccountingen_ZA
dc.titleThe relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standardsen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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