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中国农业大学经济管理学院孙玮副教授在会计学顶级期刊Journal of Accounting Research发表论文（图）
孙玮 会计学 Journal of Accounting Research JAR 儒家文化 资本市场
2024/1/27
近日，中国农业大学经济管理学院孙玮副教授关于儒家文化促进资本市场健康发展的研究成果在线发表于国际会计学顶级期刊Journal of Accounting Research（JAR），题目为“Cultural Origin and Minority Shareholder Expropriation: Historical Evidence”（文化渊源与小股东被侵占：历史证据）。
近日，经济学院金融系潘越教授与MIT斯隆商学院Nemit Shroff教授、中山大学管理学院张鹏东助理教授合作的题为“The Dark Side of Audit Market Competition”的论文在UTD24期刊、会计学三大国际顶刊之一Journal of Accounting and Economics上在线发表。
Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Balance sheet date for measurement Accounting methods for transformations in Czech law Acquisition
2016/1/27
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, t...
INNOVATION, INTANGIBLES AND ECONOMIC GROWTH: TOWARDS A COMPREHENSIVE ACCOUNTING OF THE KNOWLEDGE ECONOMY
INTANGIBLES ECONOMIC GROWTH:
2015/9/21
We live in an era of rapid, almost dizzying, innovation in products and processes. These
innovations have improved consumer welfare through the introduction of new goods and
services, improvements...
Development Accounting
Tax policy
2015/7/20
Along the way, we will highlight some of the many open questions that remain. In a short paper such as this, however, many important topics must be left out. In the interest of brevity, this survey n...
The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
Weighted Kolmogorov-Smirnov test: accounting for the tails
Goodness-of-Fit tests Kolmogorov-Smirnov Survival probability Particle in a box
2012/9/14
Accurate Goodness of Fit tests for the extreme tails of empirical distributions is a very im-portant issue, relevant in many contexts, including geophysics, insurance and finance. We have derived exac...
Double trouble: the importance of accounting for and defining water entitlements consistent with hydrological realities
hydrological integrity interception water accounting water markets water rights water trading
2011/10/6
When entitlements to access water in fully allocated river and aquifers are specified in a manner that is inconsistent with the ways that water arrives, flows across and flows through land, inefficien...
Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian
accounting information systems computer security threats Egyptian banking industry
2011/10/5
This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Diffe...
Fair Value Accounting for Liabilities and Own Credit Risk
credit risk debt fair value accounting income recognition
2011/9/2
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
agency role nonaccounting business and industry accruals quality multiple directorships
2011/8/21
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
Financial Analysts Need Sharper Accounting Tools
wealth accounting model financial analysis academic accountants
2011/8/20
This paper explores the implications of a wealth accounting model on comparability for several key aspects of financial analysis such as restraining, accounting manipulation, and unifying merger and a...