USASBE 2008 Proceedings - Page 0574
into common grounds for the standardization of global practice (Weil, 2001). For the time being, while numerous challenges exist in China’s accounting landscape, a strong entrepreneurial attitude, flexibility, and sound financial assessment can be helpful approaches in navigating through the challenges and capturing opportunities.
Arenius, P.M. (2002). Creation of Firm-Level Social Capital, Its Exploitation and Process of Early Internationalization, Helsinki University of Technology: Helsinki.
Barnathan, J., Crock, S., Einhorn, B., Engardio, P., Roberts, D. and Borrus, A. (1996). Rethinking China. Business Week, 4 March, pp.13-20.
Capar, N. & Kotabe, M. (2003). The relationship between international diversification and performance in service firms. Journal of International Business Studies 34 (4): 345-355.
Chandler, C. (2004). Inside the New China. Fortune 150, pp.84-98.
Chang, G.G. (2001). Coming Collapse of China, Random House, New York, NY.
Chen, C.J.P., Chen, S. & Su, XD. (2001). Profitability regulation, earnings management, and modified audit opinions : evidence from China. Auditing 20 (2): 9-31.
China Staff (2003). Plenty of room for investment in HR in China, 9, p. 35.
Cho, D. & Heath, T. (2007, Nov 13). “US Buyout Kings Bet on China.” Washington Post.
Choi, F.D.S. & Levich, R.(1992) “International Accounting Diversity and Capital Market Decisions.” in The Handbook of International Accounting. Ed. Frederick D.S. Choi. Wiley & Sons : New York.
CIA World Factbook (2007). Country Profile : China (accessed February 2007), [available at : https://www.cia.gov/cia/publications/factbook/geos/ch.html]
Covin, J.G. & Slevin, D.P. (1989). Strategic management for small firms in hostile and benign environments. Strategic Management Journal 10 (1): 75-87.
Devonshire-Ellis, C & Baker, RR (2006, Feb 16). The Foreign Corrupt Practices Act- Implications for US Business in China. Beijing Review 49 (7) : 40. [available at : http://www.bjreview.com.cn/business/txt/2006-12/15/content_50865.htm ]
Dumlao, D.C. (2003, December 28). Filipinos favor opening up of RP to global competition. Inquirer News Service (2).
Economist (2007, Jan 13). Finance and Economics : Cultural Revolution ; Chinese Accounting. Economist 382 (8511): 63.