Case study of decentralization of multinational financial reporting system to China joint ventures from Hong Kong headquarters

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Case study of decentralization of multinational financial reporting system to China joint ventures from Hong Kong headquarters

 

Author: Lai, Chi-keung
Title: Case study of decentralization of multinational financial reporting system to China joint ventures from Hong Kong headquarters
Degree: M.B.A.
Year: 1999
Subject: Financial statements -- China -- Case studies
Financial statements -- China -- Hong Kong -- Case studies
Joint ventures -- China -- Accounting -- Case studies
Joint ventures -- China -- Hong Kong -- Accounting -- Case studies
Corporations, Foreign -- China -- Accounting -- Case studies
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Management
Pages: vii, 120 leaves ; 31 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1469501
URI: http://theses.lib.polyu.edu.hk/handle/200/1264
Abstract: This project is a case study of investigating the process of decentralization of financial reporting system (adopted worldwide) to joint ventures and wholly owned foreign enterprises in China from Hong Kong Regional Headquarters. In addition, it evaluates how successful the process is attained and establishes any relationship between the effectiveness of the decentralization and the ownership percentage of joint ventures and wholly owned foreign enterprises. The company being researched is Global Electronics*. The arguments of this research may be applied to joint ventures (JVs) and wholly owned foreign enterprises (WOFEs) invested in by other giant multinationals which face similar problems of financial reporting to their parent company.

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