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1. Introduction
1.1 Company profile
China Vanke Co., Ltd., established in May 1984, is the largest professional residential development company, but also the representation of blue chip in real estate stock market. It is headquartered in Shenzhen (Vanke website). To 2009, Vanke has set up branch offices in 20 cities. In 2008 the company completed new construction area of 5.233 million square meters, completed an area of 5.294 million square meters, the sales amount reached 47.87 billion yuan, settlement income was 40.49 billion yuan, and net profit reached 4.03 billion yuan. In 2009 the company’s operating income was 48.6 billion, operating profit reached 14.2 billion yuan, gross margin was 29.2%, and net profit reached 5.28 billion yuan (Vanke Annual Report 2009).

Table of Contents
1. Introduction 3
1.1 Company profile 3
1.2 Case background 3
2. Breakdown between mandatory and voluntary disclosure in Vanke 4
3. Scope of impression management 6
4. External influences on Vanke’s financial reporting 8
4.1 The adaptability of Accounting theory 8
4.2 The choice of accounting policy 8
5. Classification of accounting system 10
6. Conclusion 11
References 11

References
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Eng, LL & Mak, YT 2003, ‘Corporate governance and voluntary disclosure’, Journal of Accounting and Public Policy, vol.22, iss.4, pp.325-345.
Hopwood, AG 1971, An accounting system financial management courswork and managerial behavior, US: OCLC’s Experimental Thesis Catalog.
Leary, MR & Kowalski, RM 1990, ‘Impression Management: A Literature Review and Two-Component Model’, Psychological Bulletin, vol.107, iss.1, pp.34-47.
Morris, K 2011, ‘What is A Management Accounting System?’ [online], available at: https://www.ehow.com/facts_5460765_management-accounting-system.html [Accessed: February 23, 2011]
Schlenker, BR 2000, Impression management, New York: Oxford University Press.
Vanke Annual Report 2009
Vanke website: https://www.vanke.com/
Wang, W 2009, ‘S&P Transparency and Disclosure Survey By Chinese Companies 2008’.
Xiao, HF & Yuan, JG 2007, ‘Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China’, Managerial Auditing Journal, vol.22, iss.6, pp.604-619.本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。