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近日,我院李斌教授的论文“Detecting Accounting Frauds in Publicly Traded US Firms Using a Machine Learning Approach”被会计学国际顶尖期刊《Journal of Accounting Research》接收并在线发表。该论文与上海交通大学鲍杨、新加坡国立大学柯滨、弗吉尼亚大学Julia Yu、南洋理工大学张杰合...
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
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...
Lectures on accounting have been running in German language on Prague polytechnical institute since 1806. Department of public accounting (arose in 1830) was managed by Professor J. C. Ammann till 184...
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...

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