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The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards
Includes bibliographical references (leaves 95-108).
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2014
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| _version_ | 1867613284183572480 |
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| access_status_str | Open Access |
| author | Ye, Guanlan |
| author2 | Chamisa, Eddie |
| author_browse | Chamisa, Eddie Ye, Guanlan |
| author_facet | Chamisa, Eddie Ye, Guanlan |
| author_sort | Ye, Guanlan |
| collection | Thesis |
| description | Includes bibliographical references (leaves 95-108). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5617 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:41.762Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/5617 The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards Ye, Guanlan Chamisa, Eddie Accounting Includes bibliographical references (leaves 95-108). 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). 2014-07-31T12:12:50Z 2014-07-31T12:12:50Z 2007 Master Thesis Masters MCom http://hdl.handle.net/11427/5617 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Ye, Guanlan The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| thesis_degree_str | Master's |
| title | The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| title_full | The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| title_fullStr | The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| title_full_unstemmed | The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| title_short | The relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards |
| title_sort | relative value relevance of accounting measures based on chinese accounting standards and those based on international financial reporting standards |
| topic | Accounting |
| url | http://hdl.handle.net/11427/5617 |
| work_keys_str_mv | AT yeguanlan therelativevaluerelevanceofaccountingmeasuresbasedonchineseaccountingstandardsandthosebasedoninternationalfinancialreportingstandards AT yeguanlan relativevaluerelevanceofaccountingmeasuresbasedonchineseaccountingstandardsandthosebasedoninternationalfinancialreportingstandards |