Date of Award

5-2017

Document Type

Honors Thesis

Degree Name

Bachelor of Arts

Department

Accounting

First Advisor

Raymond Van Ness

Second Advisor

Mark Hughes

Abstract

This thesis explores the significant differences between a Chinese corporation and an American corporation. Their corporate structures, governance, compensation packages, shareholder rights, information transparency, types of disclosure, and government support were assessed. The two similar public companies which were selected included Suning Commerce Group Co., Ltd., the Chinese firm and Best Buy Co., Inc. the American firm. The corporations were compared and contrasted and the advantages and disadvantages of each type of system were explored. A wide range of differences were discovered including the fact that the Chinese firm has two governing boards (Board of Directors and Supervisory Committee) and the American firm has only a board of directors. Further, the ownership in the Chinese firm of the CEO approached fifty percent whereas the American firm the CEO’s ownership was relatively minor.

Included in

Accounting Commons

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