References
- China Securities Regulatory Commission. (2011). Announcement of the China Securities Regulatory Commission [2010] No. 37. China Securities Regulatory Commission. http://www.csrc.gov.cn/pub/zjhpublic/G00306201/201012/t20101231_189997.htm
- China Securities Regulatory Commission. (2020). Case analysis of listed companies. In Implementation of Corporate Accounting Standards (2020 Edition). China Financial and Economic Publishing House.
- Li, J. (2019). Key 2`1231 treatment of donations in China – Based on a case analysis of a certain *ST Company. Taxation, 13(15), 75–76.
- Li, S. F. (2019). Analysis on the motivation, effect and compliance of overweight with overall protection in listed companies—Based on the case of EasternGold Jade [Master’s thesis, Guangdong University of Finance & Econmics]. National Knowledge Infrastructure. https://kns.cnki.net/KCMS/detail/detail.aspx?dbname=CMFD202002&filename=1020700091.nh
- Lin, Y. J. (2018). Research on the accounting for fallback stock-raising – A case study of Anjubao company. [Master’s thesis, Shanghai National Accounting Institute]. National Knowledge Infrastructure. https://kns.cnki.net/KCMS/detail/detail.aspx?dbname=CMFD201901&filename=1018137485.nh
- Ministry of Finance. (2008). Notice on the preparation of the 2008 annual reports of enterprises implementing accounting standards. Ministry of Finance of the People’s Republic of China. http://sz.mof.gov.cn/czysjg/tongzhitonggao/200905/t20090520_159458.htm
- Ministry of Finance. (2012). Interpretation of enterprise accounting standards no. 5. Ministry of Finance of the People’s Republic of China. http://kjs.mof.gov.cn/zhengcefabu/201211/t20121122_701308.htm
- Nie, H. (2019). Exploration of accounting treatment for listed companies’ bottom-up share increase. Financial and Accounting Communication, 31, 74–77. https://doi.org/10.16144/j.cnki.issn1002-8072.2019.31.016
- Wang, L., Yan, B., & Boasson, V. (2020). A national fight against COVID-19: lessons and experiences from China. Australian and New Zealand Journal of Public Health, 44(6), 502–507. https://doi.org/10.1111/1753-6405.13042
- Zhong, G. B. (2017). Shenzhen stock exchange regulates bottom-up share increase. Shenzhen Business Daily. http://szsb.sznews.com/PC/layout/201706/09/colA01.html