Valuation-based accounting research: Implications for financial reporting and opportunities for future research

This paper discusses the relation between financial reporting research and practice, particularly standard setters. Many studies addressing financial reporting issues use a valuation approach. The paper describes alternative approaches to valuation research and summarises the findings relating to four major current issues: fair value accounting for financial, tangible, and intangible assets, cash flows versus accruals, recognition versus disclosure, and international harmonisation of accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what we have learned, and what is left to learn. The paper concludes with observations about future financial reporting academic research.     

师德建设需要融入教书育人的全过程

文章论述了教师应该将师德提升寓于教书育人的全过程,并从"以身作则""言传身教""动之以情""晓之以理"四个方面分析,师德建设与教书育人的有机统一性。     

财经院校文学欣赏公选课的实践探索与反思

文学欣赏在丰富知识、提高修养、净化道德方面具有很大优势,是人文素质教育的重要手段.针对财经类院校的特点,文学欣赏公选课可在课程设置、教学内容与教学方法上进行一些有益的实践探索.但如何更进一步贴近财经院校学生的实际,在文化素质教育与专业能力培养之间找准契合点,更好地优化教学内容与方法,提高文学欣赏课的成效,仍值得进一步反思.     

Agenda formation and accounting standards setting: lessons from the standards setters

There are many studies on lobbying of accounting standards, but the technical agenda of regulators is taken as ‘given’ and why a particular topic was admitted to the agenda is not investigated. Agenda formation is important as control of the agenda determines which topics get regulated and the form of the regulatory response. A few studies have explored agenda formation across regulatory institutions but are largely silent on the role of individual decision makers and technical staff. However, the standards setters have sought to explain their agenda processes. This paper reviews statements by the members of accounting standards setting agencies about their experiences of agenda formation. It identifies insights gained from standard setters and makes some suggestions for future research.     

论我国生产者责任延伸制度的实施

文章从生产者责任延伸制度的内涵出发,深入分析了生产者责任延伸制度的三要素,结合我国当前固体废物的管理现状,论证了实施生产者责任延伸制度的必要性和重要意义,并联系实际,为构建适合我国国情的生产者责任延伸制度体系提出了一些对策和建议。     

回车键在格式设置中的应用

在WORD的排版中,使用回车键可以改变错排、乱排的格式,轻松快捷的达到设置效果。     

ELECTREⅢ方法在装备保障分队专业划分模式选择中的应用研究

建立了装备保障分队专业划分模式的评价指标体系,引入级别不劣于关系,用ELECTREШ方法对装备保障分队专业划分的各种模式进行评价,为装备保障分队模式选择时进行定量分析提供了新的思路。通过分析计算,得出了装备保障分队按混合模式分类时产生的装备保障效能最高,其次是按技术构成分类模式,再次是按目前装备分类模式的结论,这一结论反映了未来信息化装备保障发展的趋势。     

继电保护整定计算及定值管理软件实用化分析

笔者从一个使用者的角度,结合多年继电保护整定计算工作经验,对继电保护整定计算及定值管理软件功能的实用化进行探讨。     

股权激励、契约异质性与实体企业金融化

从股权激励视角切入,利用2008—2019年沪深A股上市公司的经验数据,探究股权激励对企业金融化的影响。研究发现：从整体上看,股权激励会抑制企业金融化。基于微观契约层面,股权激励强度越大,股权激励对企业金融化的抑制程度越大;相较于限制性股票,股票期权对企业金融化的抑制程度更大;只有激励期限较长的股权激励才会抑制企业金融化。作用机制检验表明,股权激励会降低股东与管理层之间的代理成本、缓解融资约束进而抑制企业金融化。研究结论有助于充实和深化股权激励与企业金融化关系研究,也为从公司内部治理层面防范和化解实体经济风险提供证据支持。     

Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach

A large body of literature examines the motives of corporate managers to lobby accounting standard-setters. In general, studies confine their examination to single episodes of the standard-setting process (e.g., exposure draft). This article extends the literature by adopting a multi-issue/multi-period approach to investigate corporate lobbying of the U.K.'s ASB. The findings suggest that the extent of corporate lobbying, defined on the basis of the frequency with which companies made submissions to all of the publications issued by the ASB over a six-year period, depends on the size of companies, the debt covenant costs they face and whether they are listed on a U.S. stock exchange. Separate analyses, however, involving (a) the frequency of lobbying on income-related issues and (b) the frequency of lobbying on disclosure issues revealed that, while all these three variables explain lobbying on income-related issues, only size is significant in explaining lobbying on disclosure issues. The results also suggest that the debt to equity ratio is an imperfect proxy for debt covenant costs.