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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...
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
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...
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...
National income accounting would be a relatively simple matter were it not for “capital.” All flows of output would then be for immediate consumption, and labor would be the sole factor of prod...
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...
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is formulated to meet the needs of developing a socialist market economy in our country, to standa...
There was a time in education when decisions were based on the best judgements of the people in authority. It was assumed that school leaders, as professionals in the field, had both the responsi...
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...
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World.
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
Using a simple empirical strategy, we decode the information in insider trades. Exploiting the fact that insiders trade for a variety of reasons, we show that there is predictable, identifiable "routi...
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 ...

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