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Accounting in Progress: Have Rising Standards Improved Earnings Quality in China?
A lack of transparency in the accounts of listed Chinese companies has
long sounded warning bells for outside investors, particularly in the
context of an insider economy with weak legal enforcement and low
investor protection. But China has made great strides in adopting
international financial accounting standards during the past 20 years.
Researchers from the Australian School of Business have found this
progress has improved earnings quality, though not across the board. In
some cases, improving quality in one aspect of earnings has been at the
cost of sacrificing another. Poor corporate governance is still a
pressing concern.
View all episodes
By theBoxA lack of transparency in the accounts of listed Chinese companies has
long sounded warning bells for outside investors, particularly in the
context of an insider economy with weak legal enforcement and low
investor protection. But China has made great strides in adopting
international financial accounting standards during the past 20 years.
Researchers from the Australian School of Business have found this
progress has improved earnings quality, though not across the board. In
some cases, improving quality in one aspect of earnings has been at the
cost of sacrificing another. Poor corporate governance is still a
pressing concern.
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