商品敘述：

Set in 2010, the case discusses the strategic directions Hong Kong could pursue, particularly vis-a-vis China, as it seeks to preserve its preeminence in the region. In 2010, the Hong Kong Exchange announced that it would allow listed Chinese companies to report using Chinese GAAP without reconciliation to IFRS The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies. However, there were concerns around whether this change would undermine Hong Kong''s position as a financial center in the long term. Hong Kong''s position as a global financial powerhouse was due in part to its rigorous emphasis on compliance and enforcement; allowing companies to report under Chinese GAAP, the practice of which was highly variable, could compromise Hong Kong''s high corporate governance standards.

涵蓋領域：

Accounting;Financial statements;International Financial Reporting Standards;Globalization;International relations;Corporate governance;Competitive strategy;Globalization strategies

相關資料：

Case Teaching Note, (5-112-113), 8p, by Karthik Ramanna, Gwen Yu

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