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Same Tag Articles
【With the same tag:【会计准则】 Found 20 articles】
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| 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
Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...
First published at: Jun 01, 2023
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(1200.9 KB) |
ESI
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
Female executives have exerted an important effect on corporate decisions.This paper uses A-share listed companies from 2000 to 2012 in China's capital market as the sample,and empirically...
First published at: Jan 25, 2016
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(1654.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2016.01.005
Journal of Shanghai University of Finance and Economics
, Vol. 18, Issue 01
, pp. 50 - 63
International Convergence of Accounting Standards, R&D Expenditure and Economic Consequences
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ESI
Journal of Finance and Economics
, Vol. 38, Issue 02
, pp. 50 - 61
The International Convergence of Accounting Standards and Corporate Performance:An Empirical Test
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(5610.1 KB) |
ESI
Journal of Finance and Economics
, Vol. 36, Issue 03
, pp. 67 - 77
The Review and Reconsiderction for China's Accounting Internationalization since Reform and Opening-up
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 11, Issue 01
, pp. 88 - 94
"Matthew Effect" of Accounting Standards on Protection of Property Rights——A Historical Review of Western Countries Based on the Property Theories
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(5606.1 KB) |
ESI
Journal of Finance and Economics
, Vol. 32, Issue 06
, pp. 45 - 54
The Value Relevance of PRC GAAP vs.IAS Earnings——An Empirical Study and Policy Proposal on A and B Share Companies in China
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ESI
Journal of Finance and Economics
, Vol. 32, Issue 04
, pp. 82 - 92
Game Research on Accounting Standard Regulation——Case Study about Listed Companies and Regulatory Organizations
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 08, Issue 02
, pp. 66 - 73
On the Ethic Foundation of Accounting Standards
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(1561.7 KB) |
ESI
Journal of Finance and Economics
, Vol. 31, Issue 09
, pp. 94 - 103
从美国商誉相关
会计准则
变迁看商誉会计误区
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ESI
Foreign Economics & Management
, Vol. 26, Issue 07
, pp. 45 - 49
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