财经类学报的创新机制

财经类学报作为学术期刊的一部分,可以反映财经类高校教学科研工作的水平.财经类学报应当加大创新,具体包括:管理理念的创新,转变观念,强化竞争与服务意识,实施品牌战略;内容创新,突出优势学科,办出财经类学报特色;形式创新,在策划好纸介出版物的同时,要搞好网络出版物的开发;编辑观念和知识的创新,编辑的知识结构、思想水平、学术能力要不断提高;运行机制创新,适应市场经济发展需求;保障机制创新,为学报发展创造良好的政策环境.     

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition contained in Nobes’ (1998) model that postulates outsider companies (those with a higher level of public finance) in weak equity–outsider markets (capital markets where public equity finance is not the dominant source of finance) are more likely to change their type of accounting system from one focused on information for creditors and tax authorities to one that meets the needs of external financiers. We found strong support for Nobes’ model. Using 408 German listed companies at 1999, we observed that companies with more outsider finance (the proportion of shares held by outsiders and the presence of public debt) were more likely to use international standards (U.S. GAAP or IAS). The results indicate the importance of controlling for source of finance at the company rather than country level in cross‐country studies investigating the benefits of adoption of international standards.     

中国会计理论研究的国际化:基于国际会计与财务学术期刊的初步分析

本文较为系统地整理和分析了20余年来国际会计与财务学术期刊发表的有关中国会计问题的200余篇研究成果。分析显示:(1)中国会计问题已经积累了相当数量和质量的国际学术研究成果,且近年来的增长趋势明显;(2)作者群主要为华人学者,地区分布广泛;(3)研究方法经历了从规范研究向实证研究为主的转变;(4)研究主题与中国的政治、经济改革以及文化特征密切相关,突出反映了中国特殊的制度背景与研究机会;(5)中国大陆学者在中国会计理论研究的国际化进程中总体贡献比较有限,但近年来发挥的作用明显增强。     

Review of Categorical Models for Classification Issues in Accounting and Finance

Recent studies have extensively used the logit or probit models for classification problems in accounting and finance. More than 289 articles in prestigious journals have used these or similar methods from 1989 through 1996. This paper reviews several categorical techniques and compares the performance of logit or probit with alternative procedures. Intuitive and mathematical explanations of how the models examined differ in terms of underlying assumptions and other attributes are provided. The alternative techniques are applied to two substantive research questions: predicting bankruptcy and auditors' consistency judgements. Four empirical criteria provide some evidence that the exponential generalized beta of the second kind (EGB2), lomit, and burrit (all new to the accounting and finance literature) improve the log-likelihood functions, and the explanatory power, compared with logit and other models. EGB2, lomit and burrit also provide significantly better classifications and predictions than logit and other techniques.     

Financial Accounting Reform in Flemish Municipalities: An Empirical Investigation

This paper examines the cross-sectional differences in the level of adoption and implementation of the financial accounting reform in Flemish municipalities. For the first time ever in Belgian governments a cash-based budgetary accounting system is obligatorily being supplemented by an accrual accounting system. This study is based on an empirical analysis of municipal accounting practices and annual accounts 1995 in Flanders. The findings indicate that municipalities are coping with a lot of problems regarding transferability of business accounting and the study reveals significant factors explaining the level of compliance with the reformed accounting regulations.     

中外石油天然气行业会计准则的对比

针对石油天然气行业的特点,许多国家制定了本国的石油天然气准则。本文对比分析了国际财务报告准则、美国和我国石油天然气会计准则的内容,就我国石油天然气会计准则的进一步完善提出了几点建议。     

Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?

Abstract:   Unlike US GAAP, accounting principles in Canada and the UK require disclosure of disaggregated components of joint ventures and associates. Using comparative analysis of Canadian, UK and US data, this study investigates the potential loss of forecasting and valuation relevant information from aggregating joint venture and associate accounting amounts. Findings show that aggregating joint venture and associate investment numbers, and aggregating joint venture revenues and expenses, each leads to loss of forecasting and valuation relevant information. Thus, current US accounting principles likely mask information that financial statement users could use to predict future earnings and explain share prices.     

税务会计模式的国际比较

税款的会计处理不是税务会计。根据不同的标准,世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同,税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进,使两者的目标和原则出现差异,建立适合我国国情的税务会计理论体系,已经成为现代税收制度(特别是企业所得税)应对差异、不断发展与完善的必然选择。     

The Pretence of Publishing: A Beneficial Conspiracy for Academics

Abstract

Publishing activity as a measure of academic performance is a fertile research area and, frequently, leads to suggestions as to how such activity can be increased or receive greater recognition. This Commentary argues that the available evidence reveals that the majority of academics do not engage successfully and consistently in publishing. It is in the interests of policy-makers, administrators and academics, however, to maintain the illusion of its importance and prevalence. This serves both to promote the status and rewards of academics and it avoids the necessity of deciding how they should spend their time and how this should be measured and rewarded.     

UK PhD assessment in accounting and finance: social capital in action

Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with academics (299 respondents; 49 interviews) and recent PhD graduates (73 respondents; 18 interviews) were undertaken. Findings identify multiple viva roles including verification; academic career development; and assessment. External examiner selection is outcome-driven, and the independence of examiners is questionable when secured using the social capital existing between an examiner and supervisor. Supervisors and examiners jointly gate-keep the academic community within cliques, although at the viva stage new entrants are rarely excluded. The PhD assessment process offers the opportunity for rogue cliques to develop, driven by favourable outcomes in terms of personal benefits and costs, allowing new entrants of insufficient quality.     

Accounting and Competitive Tendering in UK Local Government: An Institutionalist Interpretation of the New Public Management

The paper applies institutional theory to analyse the changing role of accounting and contracting in UK local government as the compulsory competitive tendering (CCT) regime was extended to white-collar activities such as housing management, finance, legal services and information technology. Employing an organizational fields model, accounting changes were seen to be influenced by a combination of legal coercion, normative and competitive forces, the resistance and manipulation of the large local authorities together with the facticity of the new accounting and contracting regimes. The theoretical framework is applied to field-work carried out in a large metropolitan authority in the north of England where CCT methodologies directly affected housing management but not other services such as finance. Although resisting CCT for finance, the authority subsequently introduced a radical scheme of voluntary competitive tendering for selected finance processes. The paper examines how accounting and contracting may be adapted to emerging trends in the New Public Management associated with Best Value policies.     

Who Is Publishing? An Analysis of Finance Research Productivity in the European Region

This study ranks the research productivity in finance across European universities and researchers using a set of 15 finance journals during the decade of the 1990s. A total of 219 universities are ranked. During the sample period from 1990 to 1999, UK universities dominate the top-20 ranking. However, the UK 's dominance is significantly reduced when the Journal of Business Finance & Accounting, a UKbased journal, is excluded from the analysis. Other non-UK European universities gain further ground when only the top-4 journals are used to measure ranking. Our analysis also shows that a majority of the top 20 European universities have made significant progress in research productivity over the period 1990–99. Additionally, we compare the top European universities to those in North America. The top European university, London Business School, compares to the 24th and 25th ranked North American universities for the period from 1990 to 1999; it compares to the 15th and 16th ranked North American universities for the more recent sub-period from 1995 to 1999. The top researcher is Henri Servaes from London Business School.     

Accounting and finance in UK universities: Academic labour,shortages and strategies

This paper contributes to the literature on change in the higher education sector arising from massification, increased political control, international mobility and competition. Drawing on various data sources and labour shortage models, it considers academic labour in UK accounting and finance academia over the period 2000 to 2012. A disequilibrium between supply and demand is evidenced through the identification of recruitment problems, unfilled vacancies, and retirements. The impact of research assessment on faculty backgrounds is shown to result in inadequate supply of faculty with the required skills. Strategic responses to labour shortages include: increased recruitment efforts, early promotions, enhanced remuneration and reducing restrictions on occupational entry. The consequences and future implications of shortages and strategies are considered. In particular, the decoupling of research and teaching in accounting is challenging the future existence of accounting as an academic discipline. The current generation of accounting academics is also under threat – if they neither excel at research nor are professionally-qualified they risk becoming undesirable.     

An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US

This paper provides a comprehensive exploration of the types of accounting fraud committed by firms over the period 1995–2009. Using detailed data from US SEC Accounting and Auditing Enforcement Releases (AAER), we examine the likelihood and timing of analyst coverage decisions and recommendation revisions related to fraud firms versus firms without accounting fraud. We find that analysts have a higher probability of taking the more severe action of dropping coverage rather than only revising down recommendations for firms with any type of accounting fraud and also for specific egregious types of accounting fraud. Through the use of competing hazards models, we also find that accounting frauds and their egregiousness are positively (negatively) associated with the timeliness of the analysts’ action to drop coverage (revise only). Overall, we find that analysts’ actions may be useful in determining the occurrence of accounting fraud prior to the public announcement of the fraud.     

东北区金融会计制度变迁与创新发展

本文以时间为脉络,对中国金融会计的发展历程进行了系统的梳理和总结。研究表明,中国金融会计的发展历经了雏形建立、起步探索、初步并轨、全面并轨以及国际趋同五个主要的阶段。东北地区金融会计的发展路径与整个中国大体一致,但是东北地区作为中国的老工业基地,本身存在一定的特殊性,随着东北振兴的进一步推进,金融会计在支持和解决产业发展和融资问题上发挥了重要作用。在未来,互联网金融、区块链金融等新兴的金融业态将成为东北地区金融业发展的主要方向,而金融会计也应对自身准则进行不断调整以适应这一发展趋势,进而为地区的经济发展注入新活力。     

我国投资性房地产会计准则国际比较及影响

财政部2006年2月15目正式发布了我国新的会计准则体系，其中包括为规范我国企业房地产投资方面的业务核算而首次发布的《企业会计准则第3号——投资性房地产》。该项准则的发布和实施，为我国企业合理进行相关业务核算提供了法规支持。这体现我国在会计准则方面与国际会计准则实现了趋同。本文对我国投资性房地产准则与国际会计准则作比较，以明确二者的异同，并说明新准则对企业的财务影响。     

Management Accounting and Service Industries: An Exploratory Account of Historical and Current Economic Contexts

Management accounting's development between 1880 and 1930 was rapid but subsequently truncated. This development was notable for its synergy with coincident economic and social changes and a reliance on impetus from the practical experiences of the members of other disciplines. Since World War II, advanced economies have become increasingly dependent upon their service sectors. The characteristics of service firms differ from those of manufacturers on a number of criteria including average number of employees. The accounting implications of these circumstances may include reappraisal of: the behavioural assumptions of management accounting; the roles of budgets; appropriate budget use styles; the utility of management accounting in ambiguous situations; and qualitative research into organizational contexts.     

Accounting and Finance: authorship and citation trends

Accounting and Finance (A&F ) has experienced a surge in published research in the last decade. The analysis here reveals a marked increase in the number of published articles in A&F since 2003, a distinct trend for published papers to have a larger number of authors, a significant and stable contribution by the top 5 Australian accounting/finance departments, as well as a notable increase in contribution from non‐US foreign universities, particularly those located in the UK, Canada, Hong Kong, Singapore and Spain. An analysis of citations indicates the increasing impact of A&F in recent years.     

商业银行财务集中的管理框架与创新思路

商业银行财务集中有效解决了财务核算主体分散、监控管理不到位的问题,使财务信息核算质量提高,但是,其仍然存在以下隐忧：受管理环境的制约,财务集中的基础性定位、单一的核算职能与商业银行价值管理的发展要求存在差距,财务信息与商业银行预算管理、绩效评价等管理会计的相关性较弱。财务集中的创新应通过全面的成本控制来发挥财务资源配置...