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《萨班斯法案》的出台堪称注册会计师行业的一件大事,从理论上看,该法案各项条款的出台确实具有积极的意义,但仍然存在缺陷,它更多地强调监管的作用,而监管的效率往往不如制衡的效率;它更多地强调经济处罚和刑事处罚的作用,而这两种处罚却必须以民事赔偿为前提,并最终使作假行为的作假成本大大高于作假收益。 相似文献
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导游"导购"问题的分析与破解 总被引:1,自引:0,他引:1
袁银枝 《贵州商业高等专科学校学报》2007,20(2):58-61
导游是直接面对游客的一线工作人员,其服务质量好坏十分关键,不仅影响旅行社的声誉,而且关系到一个地区和国家的旅游形象.然而,一段时间以来,导游导购的现象突出,产生了不良的社会后果,严重影响旅游业的健康发展.通过这一问题作深刻的理论探讨,在分析导游导购的现象与本质、原因与危害的基础上,提出破解难题的对策. 相似文献
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We find that cash holdings are more valuable for firms disclosing material weaknesses in the Sarbanes–Oxley (SOX) 404 internal control assessments. We estimate that the value spread for firms with weak controls vs. effective controls is about $0.25 for an extra dollar of cash. Our results are not driven by account-level weaknesses but by more severe, company-level weaknesses in internal control over financial reporting (ICFR). Further, the economic consequences of cash resources significantly decrease with the remediation of previously reported material weaknesses. These results suggest that the favorable (precautionary) impact induced by weak ICFR appears to more than offset the adverse (agency) effect entailed by ineffective ICFR. Overall, our results survive alternative variable specifications, sample splits, matched sample analyses, and a variety of controls. 相似文献
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Many institutions and governments grade academic journals for the evaluation of research. In this paper, we implement a multi-bibliometric methodology for the evaluation of such a list of journal grades. We examine the grades assigned by the Australian Business Deans Council (ABDC) for over 750 journals in the fields of economics and statistics. Firstly, we generate up to 48 bibliometric-based grades for each journal based on the grade distribution implied by the ABDC. Secondly, we categorize the bibliometrics employing a cluster analysis of an interrater agreement statistic. Thirdly, we present a visualization of the consistency of the grading by journal. Finally, we list those journals where the majority of the matched bibliometrics indicate a higher or lower grade than their ABDC grade. 相似文献
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Weishen Wang Rachel Graefe-Anderson Mark K. Pyles Dongnyoung Kim 《The Quarterly Review of Economics and Finance》2014,54(1):82-91
This study investigates the relationship between managerial entrenchment and how firms meet or beat earnings forecasts. It further examines whether this relationship changes before and after the Sarbanes–Oxley Act (SOX). We find that, in the pre-SOX era, entrenched managers meet or exceed analyst forecasts more often than their unentrenched counterparts when analysts’ initial forecasts are high. This is mainly due to the drop in analysts’ consensus rather than earnings management. These results nearly disappear in the post-SOX era. 相似文献
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张茧 《湖南经济管理干部学院学报》2011,(1):114-116
结合《家庭导报》的改版创新实例。阐述了在新媒体扩张和媒体竞争日剧的当下,传统媒体特别是纸质媒体如何增强亲和力的四大原则,即新鲜性、接近性、关怀度和公信力。具体而言,就是:内容为王、角度常新;平民视角、家庭旋律;走进边缘、关注民生;贴近生活、服务社会。只有这样,才能更好地凸显报纸的感染力和影响力。 相似文献
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Luisa Maria Tumbajoy Cardona Rosley Anholon Dirceu da Silva Robert Eduardo Cooper Ordóñez Osvaldo Luiz Gonçalves Quelhas 《Latin American Business Review》2013,14(3-4):297-321
This article aims to evaluate the production line automation projects developed by Brazilian and Colombian companies from the Project Management perspective, through the analysis of the application degree of PMBOK processes, to understand how formal techniques are being employed in these countries and also to identify improvement opportunities, when necessary. Data were collected through a survey. The similarity index between the ten processes, with the highest application degree in the Brazilian and Colombian samples, was 70%. For the processes with the lowest application degree, the similarity index was 60%. No similar study was found in the literature. 相似文献
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In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are less willing to buy from such firms. We thus expect a decline in firms' sales growth after ICW disclosure. We find a significant decline in sales growth subsequent to Sarbanes–Oxley (SOX) Section 404 ICW disclosure after controlling for firms' past sales growth and other factors affecting sales performance and internal control. This result is robust to the consideration of selection bias in ICW disclosure. We also find that the decline is more pronounced for firms with company-level ICW disclosure, with industrial customers, in the durable goods industries, with high research and development (R&D) intensity, or without subsequent remediation of ICW. Taken together, these results are consistent with the argument that ICW concerns customers more when the implicit contracts between the firms and their customers are more intensive. 相似文献
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体育教学不仅关系着学生的身体健康,更对学生的心理健康发展产生作用。本文首先分析高职体育教学对学生心理健康引导的需求,明确教学的重要任务,然后系统规划应实施的教学举措,并指出评估学生心理健康发展的具体方法。 相似文献