Business, Management and Accounting
8 years ago

IPOs in Chinese SOEs lead to increased transparency and accountability.

SSRN Electronic Journal
IPOs, organisational change, and management accounting change in listed Chinese state-owned enterprises
Simon Tan, Narisa Tianjing Dai, Jason Zezhong Xiao

Paper Summary

IPOs can change how management accounting is done in Chinese state-owned companies. After going public, these companies use management accounting to be more accountable to all shareholders. They also make their operations more transparent by providing more information.

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