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2021年11月,会计学系/会计发展研究中心沈江华助理教授(第一作者)及其他两位合作者撰写的论文"The unintended consequence of financial statement comparability: evidence from managerial learning practices"在Accounting and Finance线上发表。
ALPFA is the largest Latino association for business professionals and students with chapters nationwide and over 23,000 members. ALPFA is dedicated to enhancing opportunities for Latinos and building...
The Benchmarking Network, Inc. (TBN) is an organization of experienced Benchmarking specialists solely dedicated to using Benchmarking to develop value-based performance improvement opportunities for ...
The American Association of Finance & Accounting (AAFA) is the oldest and most well respected affiliation of Finance and Accounting Search firms in North America. With over 35+ Metropolitan firms spre...
The African Accounting and Finance Association, in collaboration with The School for Organisation and Resource Management, Faculty of Military Science of Stellenbosch University is pleased to present ...
The IAFA was established in 1986. It is an academic organisation whose aim is to promote high quality research and teaching of accounting, finance and related subjects, particularly in the Irish third...
Founded in 1908, the Certified General Accountants Association of Canada (CGA-Canada) serves 75,000 Certified General Accountants and students in Canada and more than 100 countries. Respected accounti...
As part of a joint research project with the Association of Chartered Certified Accountants (ACCA) and CPA Australia, on the global state of access to finance for the small/medium enterprise sector (S...
In order to establish the global scale and nature of the challenges facing SMEs, three leading international accountancy bodies ACCA (the Association of Chartered Certified Accountants), the Certifi...
In order to establish the global scale and nature of the challenges facing SMEs, three leading international accountancy bodies ACCA (the Association of Chartered Certified Accountants), the Certifi...
China is encountering grave individual tax evasion problem since the new filing system taking effect in 2007. The traditional Allingham and Sandmo (A-S) model illustrates tenuous credibility in explai...
In this article we propose a generalization of the linear factor model, that combines hidden Markov chain Models (HMM) with latent factor models. The HMM generates a piece-wise constant state evolutio...
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...

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