Governance of the PRC Qingtongxia Aluminum Corporation

Jiexin Liu, Ehsan Feroz and Sungsoo Kim

International Journal of Managerial and Financial Accounting, 2008, vol. 1, issue 1, 64-74

Abstract: In this paper we examine the governance of a Chinese state-owned enterprise (SOE) and try to highlight accounting environment in the People's Republic of China (PRC). We look at the operational aspect of the Qingtongxia Aluminum Smelter Corporation, and try to shed light on the role of accounting in decision-making process in this vibrant economy.

Keywords: China; PRC; stated owned-enterprises; SOE; corporate governance; Danwei; Guanxi; accounting environment; internal control; corporate budget; CEO compensation; decision making. (search for similar items in EconPapers)
Date: 2008
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