排序方式: 共有36条查询结果,搜索用时 31 毫秒
31.
本文运用我国2005年至2008年A股市场的数据,实证研究了新会计准则的实施、盈余动机与应计及真实盈余管理的关系。结果发现:与国际财务报告准则趋同的新准则强制实施以后,公司的应计盈余管理空间扩大了,公司的真实盈余管理也明显地增加了,其中应计盈余管理空间的扩大可能是由于会计稳健的结果;公司为满足盈余管理的各种动机需要,会灵活地同时使用应计与真实盈余管理来协调互补地达到恰当调节利润的目的;除了股票增发(Zengfa)动机以外,其余各种动机在一定程度上都利用了新会计准则的强制实施来进行应计或各种真实盈余管理,以达到操纵利润的目的。 相似文献
32.
《非赢利和公共部门市场学杂志》2013,25(1):69-91
ABSTRACT Given that funding from governments and donations from individuals have declined and are unstable, it is important for nonprofit organizations to identify corporate donors' real motives for making contributions and potential corporate donors' reasons for not making contributions and to design appropriate marketing strategies accordingly. This paper utilized both in-depth interviews and a survey to explore these aspects with Taiwanese firms. The results indicate that, from these firms, Social Responsibility, followed by Top Management's Influences and External Solicitation, are the highest motives. It appears that enhancing Product Sales, Corporate Image, and Sales Promotion or Reducing Pressure from Competitors are not participant firms' primary motives when making corporate contributions. With regard to reasons for not making corporate contributions, the data reveal that Lack of Human Resources is the primary cause that leads participant firms to make no corporate contributions, followed by Insufficient Funds. This paper also develops scales for measuring motives of corporate philanthropy and reasons for not making corporate contributions. 相似文献
33.
公司并购的动因理论:一个基于价值视角的述评 总被引:1,自引:1,他引:0
迄今为止,多数公司并购动因理论无法对毁损股东价值的并购现象作出合理解释。本文认为,基于价值视角对于并购动因问题展开探索有益于揭开并购之谜。因此,本文将西方并购动因理论重新整合为两大分支——公司并购的价值创造理论与公司并购的价值毁损理论。并且,本文在梳理国内相关研究后发现,随着我国制度环境与并购市场的完善,西方成熟并购理论在我国并购问题上的适用性必将加强,尤其是公司并购的价值毁损理论尚有较大研究空间。 相似文献
34.
The paper examines the relationships between first-time vs. repeat visitors to a highly volatile destination in terms of destination risk perceptions, risk reduction strategies and motivation for the visit. The exploratory research question centers on possible differences in tourist behavioral profiles associated with their decision to visit a foreign destination again. Set in Israel, a highly volatile tourist destination, researchers interviewed 760 international tourists using a questionnaire classifying them as either first-time or repeat visitors. Discriminant analysis revealed that first-time visitors were characterized by human-induced risk, socio-psychological risk, food safety and weather risk. In contrast, repeat visitors were associated with the destination risk factors of financial risk, service quality risk, natural disasters and car accidents. First-time vs. repeat visitors were also compared and contrasted in terms of risk reduction strategies such as consulting with people who had previously visited specific destinations and gathering information from travel agents. Differences between first-time and repeat visitors were also found regarding motivations for the visit. Similar analyses were conducted on the three sub-groups of repeat visitors, classified in terms of number of visits. 相似文献
35.
Examining the relationships among background variables and academic performance of first year accounting students at an Irish University 总被引:1,自引:0,他引:1
The study reported on in this paper examined the associations among prior academic achievement, prior knowledge of accounting, gender, motives, expectations and preparedness for higher education and academic performance in the first year of an accounting program at an Irish university. Data regarding the background variables were gathered using a questionnaire and examination marks were used to as measures of academic performance. Results indicate a significant association among prior academic achievement, prior knowledge of accounting, and students’ academic performance. Additionally, students’ confidence in their skills and abilities, perceptions regarding the role of university in career development, positive prior experiences of learning accounting, and a desire to experience intellectual growth are all significant variables in explaining variation in first year academic performance. Interestingly, the opportunity provided by university to broaden one’s horizons (motive) and a willingness to ask for help from lecturers (preparedness) were found to be negatively associated with performance. 相似文献
36.
论逆向避税 总被引:2,自引:0,他引:2
邱建 《中央财经大学学报》2002,(1):53-54
随着世界经济一体化的程度不断提高 ,国际避税问题也日趋严重。如何防范国际避税已为各个国家和国际组织所重视 ,并成为国际税法中的一项核心问题。在本文中 ,笔者将探讨逆向避税———一种广泛存在于中国国内涉外企业中的国际避税行为。本文首先界定逆向避税的概念 ;其次分析逆向避税的动机和手段 ,并指出逆向避税造成的严重危害 ;最后结合我国税法实际构思相应对策税制及其它措施。 相似文献