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1.
论会计的如实反映观   总被引:2,自引:0,他引:2  
如实反映是会计的本质属性,也是会计信息的生命。因此,会计的如实反映观应当贯穿于会计准则制定和概念框架构成的全过程。具体来说,如实反映观是历史观、伦理观、技术观、法律观、经济观和计量观等维度的统一。另外,原则导向准则倾向于如实反映观,规则导向准则强调经济后果观,目标导向准则实际上就是如实反映观与经济后果观之间的权衡,构建我国概念框架和目标导向的会计准则离不开会计的如实反映观。  相似文献
2.
会计信息的程序真实抑或结果真实   总被引:2,自引:0,他引:2  
真实性是会计信息透明度最基本的质量要求。会计信息的真实具有相对性、动态性和结果评价的主观性等特点,而且过分强调结果理性会诱导管理当局操纵会计信息披露以达到预定的结果。会计规则制定权合约安排实施要遵循程序理性,而法律实践追求程序公正,会计信息真实性是遵循程序理性观的真实性。因此,会计信息的真实性应建立在"程序理性为主,结果理性为辅,两者相互促进"的观念之上。  相似文献
3.
Studying a principal-agent game in which the agent alone observes the state of the world and reports it, but the moral hazard is not reducible, shows that, if the principal uses all signals, then no solution exists, i.e. there is no contract that elicits truth-telling and motivates the agent to exert effort. When the principal does not use signals on the state of the world that seem irrelevant, a solution exists in which some of the ex post signals on outcome are not used, even though they obey the informativeness condition of Holmstrom (Bell Journal of Economics, 1979, 10, 74–91).  相似文献
4.
This paper examines the relationship between environmental pressure groupsand environmental policy makers. Environmental pressure groups are assumedto possess valuable private information on environmental issues.Environmental pressure groups are also assumed to pursue their ownpreferences, which are only partially correlated with policy makers'preferences. A new aspect is that binding contracts with side payments arenot allowed, which accurately describes the interaction betweenenvironmental pressure groups and governments. It is shown that by choosingprobabilities of acting on environmental pressure groups' signals, adecision maker can force environmental pressure groups to reveal superiorinformation even in the absence of binding contracts.  相似文献
5.
王静 《开放时代》2010,(6):151-158
如何从外延性真理理论来探讨意义问题,一直是教学实践中的一个难点。本文依据戴维森纲领,对教学过程中不易梳理和理解的真理一意义关系问题作了详细的分析和探讨:首先根据戴维森关于恰当的意义理论标准,简要分析他对成真条件语义学的继承和改进,引出他为什么要以塔斯基的形式化真理概念为基础构建关于真理-意义的理论,进而揭示他如何运用两个关键步骤即语境原则和语义上升方法,将经过修改的约定-T作为意义理论的基础。  相似文献
6.
We analyze experimentally two sender–receiver games with conflictive preferences. In the first game, the sender can choose to tell the truth, to lie, or to remain silent. The latter strategy is costly. In the second game, the receiver must decide additionally whether or not to costly punish the sender after having observed the history of the game. We investigate the existence of two kinds of social preferences: lying aversion and preference for truth-telling. In the first game, senders tell the truth more often than predicted by the sequential equilibrium analysis, they remain silent frequently, and there exists a positive correlation between the probability of being truthful and the probability of remaining silent. Our main experimental result for the extended game shows that those subjects who punish the sender with a high probability after being deceived are precisely those who send fewer but more truthful messages. Finally, we solve for the Perfect Bayesian Nash Equilibria of a reduced form of the baseline game with two types of senders. The equilibrium predictions obtained suggest that the observed excessive truth-telling in the baseline game can be explained by lying aversion but not by a preference for truth-telling.
Electronic Supplementary Material  The online version of this article () contains supplementary material, which is available to authorized users. Financial support through the Ramón y Cajal program of the Spanish Ministry of Education and Science is gratefully acknowledged. This work was initiated while the author was working at Maastricht University.  相似文献
7.
Michael K. Price   《Economics Letters》2008,100(3):351-354
This study uses a door-to-door fund-raising field experiment to explore the returns to physical appearance on fund-raising success. Interestingly, blonde females earn more on average than brunette counterparts. However, the returns to physical appearance depend critically on the race of a potential donor.  相似文献
8.
本文用博弈论方法研究分析在商业银行信息披露监管过程中存在的真实性问题,认为加强信息披露监管可以提高金融体系稳定性和效率。通过建立信息披露监管博弈模型,得出在多个监管者条件下,监管者即使接收到信号是虚假信息也认为是真实信息的概率增大的结论。针对我国银行信息披露中存在的问题,提出了完善惩戒机制、建立监管协调机制、加强市场约束和监管问责等政策建议。  相似文献
9.
The forty-year friendship between the author and Kenneth Boulding was cemented by three affinities. (1) an intense common interest in the system-theoretic approach to the philosophy of science, especially its “organismic” direction; (2) shared feeling that in its development the scientific outlook largely bypassed the introspective mode of cognition; (3)an uncompromising rejection of violence especially of its sanctioned, rationalized type, organized by power elities (war). The wide divergence of out attitude toward religion had no effect on the intimacy and intensity of the friendship.  相似文献
10.
Wei Long 《Applied economics》2018,50(24):2664-2676
This article evaluates how Truth-in-Sentencing (TIS) laws impact both violent and property crimes through mandating violent offenders to serve a substantial proportion of sentenced terms before being eligible to release to community supervision. Focusing on states with effective TIS laws, I utilize the difference-in-differences design to investigate the treatment effect of TIS on crime. I observe statistically significant decline in both violent and property crimes in TIS states. A series of placebo tests confirm the robustness of the estimates and inferences. The dynamic impact of TIS is heterogeneous among the seven categories of violent and property crimes in TIS states: murder and robbery rates decline almost immediately after TIS, while property crime takes longer time to exhibit significant decline.  相似文献
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