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【With the same tag:【accounting standard】 Found 3 articles】     /Page   Order by:   Asce   Desc   
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    |  F23；F273.1
Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards
Shen Xiaotian, Cheng Xiaoke, Sun Qian
First published at: Jun 03, 2026
View: HTML | PDF | Download PDF(755.1 KB) | ESI
doi:10.16538/j.cnki.jfe.20260411.101
Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108
    |  F230
“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets
Liu Hao, Xu Huaxin
First published at: Jun 01, 2023
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doi:10.16538/j.cnki.jsufe.2023.03.008
Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122
    |  F275.5;C913.68
CEO vs CFO:Can Female Executives Restrain Financial Fraud?
Zhou Zejiang, Liu Zhongyan, Hu Rui
First published at: Jan 25, 2016
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doi:10.16538/j.cnki.jsufe.2016.01.005
Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 01, pp. 50 - 63
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