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近日,中国农业大学经济管理学院孙玮副教授关于儒家文化促进资本市场健康发展的研究成果在线发表于国际会计学顶级期刊Journal of Accounting Research(JAR),题目为“Cultural Origin and Minority Shareholder Expropriation: Historical Evidence”(文化渊源与小股东被侵占:历史证据)。
近日,经济学院金融系潘越教授与MIT斯隆商学院Nemit Shroff教授、中山大学管理学院张鹏东助理教授合作的题为“The Dark Side of Audit Market Competition”的论文在UTD24期刊、会计学三大国际顶刊之一Journal of Accounting and Economics上在线发表。
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, t...
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...
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...
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...
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 ...
The objective of the IFRS for income taxes* is to provide information about: • current tax — tax payable or refundable for the current period • deferred tax — future tax consequences...
Accurate Goodness of Fit tests for the extreme tails of empirical distributions is a very im-portant issue, relevant in many contexts, including geophysics, insurance and finance. We have derived exac...
When entitlements to access water in fully allocated river and aquifers are specified in a manner that is inconsistent with the ways that water arrives, flows across and flows through land, inefficien...
This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Diffe...
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
This paper explores the implications of a wealth accounting model on comparability for several key aspects of financial analysis such as restraining, accounting manipulation, and unifying merger and a...

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