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: Department of Management
Pages: vii, 120 leaves ; 31 cm
Language: English
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.
Rights: All rights reserved
Access: restricted access

Files in This Item:
File Description SizeFormat 
b14695017.pdfFor All Users (off-campus access for PolyU Staff & Students only)3.31 MBAdobe PDFView/Open


Copyright Undertaking

As a bona fide Library user, I declare that:

  1. I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
  2. I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
  3. I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.

By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.

Show full item record

Please use this identifier to cite or link to this item: https://theses.lib.polyu.edu.hk/handle/200/1264