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41.
美国会计准则体系的重大变革及启示 总被引:2,自引:0,他引:2
安然事件及近年来的金融危机暴露出美国会计准则体系结构混乱、难以检索、难以应用的缺陷,因此美国对其会计准则体系作出重大变革,重整公认会计原则(GAAP)结构,正式启用,从根本上消除了美国以往由多个机构以多种形式发布多种准则文献的状况.这一举措将极大改善美国会计准则的质量,减少"准则超载"现象.降低准则复杂性,并推动美国会计准则与国际准则的趋同,最终将对各国会计准则的制定形式、格局和走向产生重大影响. 相似文献
42.
Aida R. Lozada 《现代会计与审计》2014,(10):991-1004
The convergence project between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States (US) was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards (IFRS) nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project. 相似文献
43.
As an online reputation management tool, hotel managers increasingly rely on management responses to online reviews to improve the electronic word of mouth (eWOM). Due to the substantial heterogeneity of textual reviews with different topics, it is particularly challenging to personalize the response for customer relationship management. Based on a panel data of 500 hotels in the state of Texas collected from TripAdvisor, this study examines the influence of personalized management responses on rating increase from a topic matching perspective. The empirical results show that (1) a high level of topic matching of management response leads to an increase of hotel online rating; (2) a high valence and a large variation of existing rating weaken the positive influence of such personalized management response; (3) the influence is stronger for economy hotels compared to luxury ones. Lastly, practical implications are provided. 相似文献
44.
Tourism is entering a phase of intellectual changes characterized by consumer power's dynamism through social media. The immense amount of internet knowledge has become the number one means of communication globally through emails and social networks. Any Internet user can freely express themselves and give their views and feelings on any subject, including companies. The current research aims to provide a new technique by combining topic modeling and lexicon-based algorithms to gain insights about Marrakech's e-reputation, enhancing the tourism experience in this city. This study explores about 39,216 TripAdvisor reviews from different locations and attractions in Marrakech, Morocco. This approach is mainly based on Latent Dirichlet Allocation (LDA), to extract hidden aspects and dimensions from the feedbacks of tourists who visited Marrakech, search for some latent patterns inside the reviews and conduct Lexicon-based sentiment analysis to pinpoint the weaknesses directly and develop the touristic experience in this city. 相似文献
45.
Angela Ambrosino John B. Davis Stefano Fiori Marco Guerzoni Massimiliano Nuccio 《Journal of Economic Methodology》2018,25(4):329-348
ABSTRACTThe paper presents the topic modeling technique known as Latent Dirichlet Allocation (LDA), a form of text-mining aiming at discovering the hidden (latent) thematic structure in large archives of documents. By applying LDA to the full text of the economics articles stored in the JSTOR database, we show how to construct a map of the discipline over time, and illustrate the potentialities of the technique for the study of the shifting structure of economics in a time of (possible) fragmentation. 相似文献
46.
47.
DON W. VICKREY 《Abacus》1985,21(2):115-130
The goals of this paper are (1) to develop a hierarchy of normative information qualities (NIQs) that operates at the level of the individual in an assumed information-economics (IE) setting, and (2) to contrast the FASB (1980) hierarchy of NIQs with the related IE hierarchy. In this context, the IE hierarchy is meant to reflect qualities which make an information system useful to the individual and contains the NIQs of signal relevance, cost effectiveness, act selectivity, state-predictive ability, reliability, representational faithfulness, timeliness, and understandability. With respect to goal (2), the analysis reveals numerous areas of both agreement and disagreement between the two hierarchies. Significantly, the investigation indicates that the two frameworks are more similar than might have been expected although numerous differences also exist. These similarities and differences are important because different policy decisions may flow from different sets of NIQs. 相似文献
48.
关于利得和损失,国际会计准则委员会和美国财务会计准则委员会给出的概念内涵不同,其地位也不同.尽管首次将利得和损失概念引入准则体系是新会计准则的亮点之一,但笔者认为,新会计准则在这方面仍有不足之处,需要进一步修订和完善. 相似文献
49.
50.
公允价值计量属性近年来成为会计界研讨的热门话题,新准则发布后更是引起了国内外的专家和学者对公允价值的定义、特征、应用条件等各个方面的深入研究。美国FASB应该是最早研究公允价值的机构,对其实践应用研究也是相对有权威的。IASB作为国际会计准则理事会也对公允价值的应用等问题进行了明确而又深入的研究,这些研究对我国会计准则的国际协调具有借鉴作用。 相似文献