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南京审计大学社会审计学院青年教师肖明芳的论文被国际知名期刊《International Review of Financial Analysis》发表
南京审计大学社会审计学院 肖明芳 International Review of Financial Analysis 兜底式增持
2022/5/11
近日，社会审计学院青年教师肖明芳 (第一作者)与澳大利亚科廷大学会计系助理教授June Cao等的合作论文“Kiss the Baby for the Nurse’s Sake?-Guaranteeing Employees’ Stock Purchase against Loss”被国际知名期刊《International Review of Financial Analysis》发表。该期刊是...
西南财经大学会计学院International Financial Accounting参考书目
西南财经大学会计学院 International Financial Accounting 参考书目
2017/9/14
西南财经大学会计学院International Financial Accounting参考书目。
Financial crisis and the relative productivity dynamics of the biotechnology industry:Evidence from the Asia-Pacific countries
Asia-Pacific biotechnology catch-up generalized metafrontier Malmquist productivity index
2017/2/21
The dynamics of the corporate-level performance growth can reflect the pattern of the firms’ reaction at the financial crisis moment. We employed the generalized metafrontier Malmquist productivity in...
Factors determining the financial structure of Czech and Slovak agricultural enterprises
comparison external factors of macro-environment indebtedness of agricultural enterprises internal corporate factors
2017/2/21
The financial structure of enterprises is constantly a subject of research of many academics. Despite the fact that many scientific studies deal with this area of financial management, the research is...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Fair value Financial placement Historical cost Insurance Technical reserves
2016/1/27
Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affect...
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
An Analysis of the Dependence of the Spanish Fisheries Industry on the Financial Instrument for Fisheries Guidance
FIFG Financial analysis Fisheries
2016/1/26
Fisheries are an important economic sector in the EU subject to an important restructuring in the most recent years. The Financial Instrument for Fisheries Guidance (FIFG) has been the tool deployed b...
Sustainability of Microfinance Institutions in Financial Crisis
Financial crisis MFIs Microcredit Microfinance
2016/1/26
The aim of this paper is to clarify the problems of microfinance and the sustainability of microfinance institutions (MFI) in financial crisis. We find, that MFIs are often considered as one of the mo...
Dear readers, in September, the summer holiday ended, then the time for autumn has began and financial crisis has visited us. On 15th September, 2008 Lehman Brothers Holdings Inc. announced it intende...
An Analysis of the Impact of 'Substantially Heightened' Capital Requirements on Large Financial Institutions
Financial Institutions Governing Rules Regulations and Reforms Capital Equity Financing and Loans
2015/5/12
We examine the impact of "substantially heightened" capital requirements on large financial institutions, and on their customers. Our analysis yields three main conclusions. First, the frictions assoc...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
Management and the Financial Crisis (We have met the enemy and he is us...)
Accounting Audits Financial Crisis International Finance Corporate Governance Governing Rules
2015/4/22
The financial crisis of 2008-9 has revealed that our broad model of corporate governance is broken, independent of the shortcomings in the regulatory system. Managers and boards of directors in scores...