搜索结果: 136-150 共查到“知识库 财政学”相关记录1550条 . 查询时间(1.626 秒)
The Role of the Corporation in Society:An Alternative View and Opportunities for Future Research
Corporate Social Responsibility Corporate Governance Environment Environmental And Social Sustainability
2015/4/29
A long-standing ideology in business education has been that a corporation is run for the sole interest of its shareholders. I present an alternative view where increasing concentration of economic ac...
Higher-Ambition CEOs Need Higher-Ambition Boards
Strategy Leadership Style Management Teams
2015/4/28
Over the past years, forward-looking CEOs have adopted a higher-ambition approach to strategy and leadership. These "higher-ambition CEOs" are driven by a sense of purpose that goes beyond achieving f...
Government Preferences and SEC Enforcement
SEC Enforcement Government Preferences Employment Voters' Interests Political Elections
2015/4/28
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lob...
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
Debt Securities Lawsuits and Litigation Legal Liability
2015/4/28
We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and...
The International Politics of IFRS Harmonization
Accounting Standards Globalization IASB IFRS Politics Financial Reporting International Accounting
2015/4/27
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysi...
Entrepreneurship and the Discipline of External Finance
Business Startups Competency and Skills Entrepreneurship Financing and Loans Personal Finance Wealth
2015/4/24
I confirm the finding that the propensity to start a new firm rises sharply among those in the top five percentiles of personal wealth. This pattern is more pronounced for entrants in less capital int...
Does Mandatory IFRS Adoption Improve the Information Environment?
Earnings Management Financial Reporting International Accounting Forecasting and Prediction
2015/4/23
We examine the effect of mandatory International Financial Reporting Standards ('IFRS') adoption on firms' information environment. We find that after mandatory IFRS adoption consensus forecast errors...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Financial Reporting Financial Statements Decision Choices and Conditions Corporate Disclosure Performance
2015/4/22
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...
A century ago, everyone thought time and distance were well defined physical concepts. But neither proved absolute. Instead, measures/reports of time and distance were found to depend on one’s referen...
上市公司IPO业绩变脸的案例分析
业绩变脸 信息披露 中介机构
2015/5/20
上市后业绩变脸在中国股市里屡见不鲜，上市公司业绩大变脸无疑给资本市场添多了一分疑虑。因此，我们有必要对上市公司业绩变脸问题进行深入探讨。本文首先以C公司为例，阐释和剖析了其业绩变脸所产生的消极影响和成因，然后从制度建设和监督两个层面对治理公司业绩变脸问题提出对策建议。
转型期中国土地出让收入规模和价格的研究——基于财政分权和经济目标考核视角
土地出让收入 财政分权 经济考核
2015/5/20
针对当前突出的“土地财政”问题，本文利用1998 ~ 2012年地区面板数据，研究了转型期我国土地出让的规模和价格是否由财政分权和经济目标考核的共同影响。通过实证分析发现，在财政分权下，地方政府通过出让更多的土地来获得收支平衡，导致出让规模和价格快速升高；在经济目标考核下，地方政府会采取工业和商业混合发展手段来扩大出让土地价格差距。在财政依赖度强和经济发展水平高的地区这一现象更为严重。此外，房价和...
媒体关注是否降低了股价崩盘风险——来自中国股票市场的经验证据
媒体关注 认知效应 治理效应
2015/5/20
基于2003 ~ 2012年中国A股微观市场数据，从“认知效应”和“治理效应”角度研究了新闻媒体关注是否会影响上市公司股价崩盘风险。研究发现：①随着媒体关注度的提升，股价崩盘风险会降低；②在投资者对公司信息需求较大时，媒体关注对降低股价崩盘影响的“认知效应”更能得到体现；③在民营企业和规模较大的企业中，媒体关注对降低股价崩盘的“治理效应”更能得到体现。本研究不仅丰富了股价崩盘风险影响因素及媒体关注...
利用Excel加载宏制作工资条
Excel VBA 工资 财会人员
2015/7/16
很多企业的财会人员经常需要使用Excel制作工资条，但是Excel没有提供可以直接使用的工具。通过Excel VBA编写程序，实现了在Excel界面中添加工资条按钮，使广大财会人员可以简单快捷得制作工资条。
【关键词】Excel VBA 工资条 财会人员
慕课与高职财税专业建设
慕课 高等职业教育
2015/5/28
慕课是新近涌现出来的一种在线开放课程，它对传统教学模式带来了较大的冲击。本文主要从慕课对专业教学资源库和课程建设两方面分析了高职财税专业采取慕课教学方式的相关问题。