Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note

The IASB and the FASB discuss formal processes for a post‐implementation review (PIR). This note contributes to this discussion in three ways. First, we argue that academics can, and should, play a significant role in a PIR. Second, we suggest a framework for empirical studies that are useful in a PIR, which enhances understandability of accounting research by standard setters. And third, we propose a process by which standard setters can take advantage of and embed academic research in a PIR.     

股权治理结构与盈余质量:后股权分置时代的经验证据

本文以后股权分置时代为背景,以2008年非金融类上市公司为样本,研究上市公司股权治理结构与会计盈余质量之间的关系,得到以下结论:第一大股东持股比例与盈余质量显著负相关;最终控制人的国有性质与盈余质量显著正相关;其他大股东的制衡能力没有对上市公司盈余质量产生实质性的影响;当最终控制人为国有性质时,流通股比例与盈余质量显著正相关;机构投资者持股比例与盈余质量显著负相关,表明机构投资者的存在显著降低了上市公司盈余质量.     

Financial development shocks and contemporaneous feedback effect on key macroeconomic indicators: A post Keynesian time series analysis

In this paper we take into account the role of the banking system, credit and stock market in stimulating aggregate demand in post Keynesian tradition. According to the results of impulse response analysis; it appears all three financial development indicators contributed as expected in improving macroeconomic performance of South Korean economy. Stock market capitalisation and domestic credit availability are strongly responsible for stimulation of investment, saving and productivity Growth in Hong Kong. The UK financial system seems vulnerable to future shocks, whether by shocks in the credit markets or stock markets.     

Deriving the Engel Curve: Pierre Bourdieu and the Social Critique of Maslow's Hierarchy of Needs

In Post Keynesian Economics, theorists have sought an alternative to neoclassical choice theory by turning to Maslow's hierarchy of needs (Pasinetti 1981 Pasinetti LL 1981 Structural Change and Economic Growth Cambridge: Cambridge University Press  , Lavoie 1992 Lavoie M 1992 Foundations of Post-Keynesian Economic Analysis London: Edward Elgar  ). Instead of each individual surveying a complete choice set, individuals prioritize (basic) physiological needs, moving with increasing incomes to satisfy safety and social needs, through to the higher needs associated with self-actualization. This framework provides a theoretical foundation for the Engel curve, since as incomes increase consumers become satiated when particular needs are satisfied. As an alternative to the neoclassical preoccupation with prices and substitution, a Post Keynesian theory of consumption has been formulated with income effects as the cornerstone. The main problem with Maslow's approach is that individual needs are innate, so that questions of social interaction and culture are seriously downgraded. In this article, the social theory of Pierre Bourdieu is offered as an alternative to the Maslow approach, providing the basis for a social critique of consumerism and an alternative evolutionary theory of consumption. In this approach, the structure of the social hierarchy both constrains the consumption of lower social strata and leads to subtle, less conspicuous consumption patterns at the top of the social hierarchy: a scenario that could provide a social foundation to the Engel curve.     

浅析沈阳邮政物流的创新战略

沈阳邮政具有百年的发展历史,拥有完善的信息流、运输流、资金流。“三流一体”的优势地位为发展邮政物流提供了坚实的物质基础。通过对沈阳邮政所面临的内、外部环境变化的分析,得出沈阳邮政发展邮政物流的可行性与必要性,并提出具体发展物流的策略。     

成人教育的职业化特色

论述了成人教育改革的方向 ,并指出 ,改革的重点 ,是在学历教育的基础上 ,转向以岗位培训和继续教育为主。     

纺织品服装企业如何迎接后配额时代

纺织品服装贸易问题一直是WTO的热点问题之一,特别是随着纺织品服装行业后配额时代的到来,这一问题重新被大家高度关注。本文在对国际贸易配额问题进行理论分析的基础上,总结了中国企业在后配额时代可能面临的挑战,最后提出了后配额时代中国纺织品服装企业的应对策略。     

金融时序数据建模的模型设定问题分析

W．J．Granger与D．F．Hendry（2004）关于建模思路的对话引起了国际计量经济学界关于模型设定问题的争论，本文就这一问题分析讨论了在金融时序数据实证研究中得以广泛应用的ARCH／GARCH模型的设定问题，认为在金融时序数据的建模中，ARMA族模型不宜作为数据生成过程的模型设定，其统计性质也不能直接扩展到ARMA-GARCH族数据生成过程。虽然ARCH／GARCH族模型作为金融时序数据的生成过程有着良好的统计性质，但不宜单纯采用一般到特殊的建模思路，而应是一般到特殊和特殊到一般两种建模思路的结合。ARCH／GARCH族模型的设定应当包含事前检验、事后检验等设定检验步骤。     

借鉴宽带薪酬制与改革公务员职级工资制新探

比较我国公务员职级工资制与新兴于欧美国家的薪酬管理模式——宽带薪酬制可以发现，两种薪酬体制各有其优缺点并存在传承关系。应在继续完善行政规制的基础上，借鉴宽带薪酬制的理念退步对我国公务员职级工资制进行改革。     

The Search for Standard Costing in the United States and Britain

This article describes the relationship between the understanding and practice of standard costing in both the U.S. and the U.K. and discusses the development of specific practices in the immediate post‐World War II period. Based on a detailed review of the post‐war literature, the authors conclude that the quantity and quality of standard costing and related scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians have felt should have been achieved at an earlier point in time. Another principal finding is that standard costing, initially promulgated in the late 1910s, continued to develop in both the U.S. and the U.K. in evolutionary fashion into the late 1940s and 1950s, a finding which demonstrates that Britain was not as far behind America in terms of its standard costing practices as has been commonly believed. The article also explicates the relatively minor impact of the Anglo‐American Council on Productivity, sponsor of sixty‐six post‐war visitations over a four‐year period by British groups of employers, trade unionists and professionals, to study American industrial methods, including standard costing.