Qiusheng Zhang

School of Economics and Management, Beijing Jiaotong University

No.3 of Shangyuan Residence Haidian District

Beijing, 100089

China

SCHOLARLY PAPERS

2

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713

CITATIONS

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Scholarly Papers (2)

1.

Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations

Università degli Studi di Brescia Working Paper No. 91
Number of pages: 43 Posted: 19 Nov 2008 Last Revised: 05 Dec 2012
Charles Richard Baker, Yuri Biondi and Qiusheng Zhang
Adelphi University - School of Business, French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University
Downloads 713 (34,580)
Citation 1

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business combinations, mergers and acquisitions, purchase method, pooling of interests method, international accounting convergence, fair value accounting model, historical cost accounting model

Accounting for the Chinese Context: A Comparative Analysis of International and Chinese Accounting Standards Focusing on Business Combinations

Socio-Economic Review, Vol. 5, No. 4, pp. 695-724, 2007
Posted: 10 Jul 2008
Yuri Biondi and Qiusheng Zhang
French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University

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accounting, corporate finance, China, international standards, business combinations, G34 corporate finance and governance, mergers, acquisitions, M41 accounting, O16 economic development, financial markets, saving and capital investment, corporate finance and governance