The determinants and characteristics of voluntary Internet - based disclosures by listed Chinese companies
Article Abstract:
Analysis of 300 largest Chinese listed companies show that the Internet based financial reporting and disclosures of the Chinese companies are subject to certain systemic influences. These are the result of response to the environmental factors like state ownership, presence or absence of individual shareholders and also due to influence of disclosure practices in developed economies.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2004
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The tax-free environment S Corporation ESOPs and the perils of anti-abuse rules
Article Abstract:
There has been a tremendous growth in the number of S corporations owned by ESOPs, but unfortunately, the tax benefits have given rise to a new chapter in tax evasion. Analysts feel that there should be a review of all S corporations owned by ESOPs and the managements should amend the plan documents and take corrective measures if a non-allocation year occurs.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
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Financially distressed corporations
Article Abstract:
Ace Corporation is facing a financial crisis. The example of this corporation is taken to show how a company in such a situation can either declare bankruptcy or try and work out of the crisis.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
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