搜索结果: 1-15 共查到“知识库 应用经济学 2013”相关记录73条 . 查询时间(0.17 秒)
本文以2010 ~ 2013年连续上市四年的创业板上市公司为样本，利用Stata统计软件进行多元回归，并采取固定效应法对面板数据进行处理，实证研究了高管薪酬以及公司绩效等因素对创业板上市公司高管离职的影响。研究表明，高管现金薪酬激励不足并非影响高管离职的主要因素，而股权激励可以从很大程度上减少高管离职现象的发生，公司绩效与创业板高管离职率呈显著负相关关系。在实证研究的基础上，本文立足于委托代理理论...
本文对2009 ~ 2013年上市公司年报审计的报告意见类型进行了描述性统计分析，由此得出的结论是：
标准无保留审计报告意见与非标准审计报告意见的趋势呈现鲜明对比，前者呈上升趋势，后者则呈下降趋势，但前
者中带强调事项段的无保留意见所占的比重很大，而保留意见所占比重却相对减小。本文同时对沪深两市主板与
中小板上市公司、ST类公司的审计报告意见分布情况以及非标准审计报告意见出具的原因进行了剖析...
JEEA-FBBVA LECTURE 2013:THE NEW EMPIRICAL ECONOMICS OF MANAGEMENT
JEEA-FBBVA LECTURE 2013 NEW EMPIRICAL ECONOMICS MANAGEMENT
2015/7/15
Over the last decade the World Management Survey (WMS) has collected firm-level management practices data across multiple sectors and countries. We developed the survey to try to explain thelarge and ...
非利息收入占营业收入的比重以及多元化指数是衡量城商行非利息收入的两个重要指标。基于国内23 家大型城商行2008—2013 年的普通面板数据，将这两个指标纳入非利息收入对城商行绩效影响的面板数据模型中，运用面板数据随机效应模型可以考察大型城商行非利息收入对其经营绩效的影响。实证研究发现，无论是非利息收入占营业收入的比重，还是多元化经营指数，都与大型城商行经营绩效（ROA 和ROE）之间存在显著的线...
J. Richard Hackman (1940-2013)
Social Psychology Organizational Design Groups and Teams Personal Development and Career
2015/4/28
When J. Richard Hackman died in Cambridge, Massachusetts, on January 8, 2013, psychology lost a giant. Six and a half feet tall, with an outsize personality to match, Richard was the leading scholar i...
IFAC's Strategic Plan identifies the organization's strategic direction during the period of 2013-2016 within the context of the current and anticipated environment. It provides the rationale for the ...
The SMP Committee’s Strategy and Work Plan for 2013–2016 outlines the committee’s objectives, strategic plan, and key outputs. It highlights how the SMP Committee’s planned activities align with and s...
The plan outlines the link between IFAC's activities and services in 2013 and its mission and strategies articulated in the strategic plan. It details the services planned to be delivered during 2013,...
International Federation of Accountants 2013 Financial Statements and Service Delivery
Financial Statements Service Delivery
2015/4/9
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSASs) and include an independent auditor’s report. Notable in the 2013 Financial Stateme...
基于永续债视角的恒大地产财报分析——以恒大地产2013年年报为例
永续债 恒大地产 财务报表 影响因素
2015/5/27
随着会计准则的修订和完善，地产永续债成为房地产企业重要的融资方式。本文以恒大地产2013年年报为例，首先通过财务报表分析永续债的发行对报表中主要财务数据变动的影响，然后从偿债能力、盈利能力、营运能力等多个角度分析永续债对其主要财务比率的影响。从企业资本扩张、现金流改善、资金利用效率以及财务风险四个方面分析了永续债对企业财务报表的具体影响，为投资者分析永续债发行方财务报表提供了有益启示。
The mission of the International Federation of Accountants (IFAC) is to serve the public interest,
strengthen the worldwide accountancy profession, and contribute to the development of strong
inte...
亚太会计师联合会2013年度报告
亚太会计师联合会 2013年度 报告
2014/8/29
in his final message, our previous President, Inki Joo, wrote:
“Presidents of professional service organisations will tell you that
their main goal is to leave the organisation in better shape tha...
马来西亚注册会计师协会2013年度报告（Annual Report 2013）。
加拿大特许会计师2013209;2014年度报告
加拿大特许会计师 2013‑ 2014年度报告
2014/8/5
The first annual report for CPA Canada is now available for downloading and viewing.The transition of the accounting profession in Canada has been powered by people: the leaders and staff of CICA and ...