共查询到20条相似文献,搜索用时 15 毫秒
1.
Michael John Jones 《Accounting Forum》2011,35(2):75-89
Social and environmental reports are growing in popularity. They are voluntary, unregulated documents. This study investigates graph usage in social and environmental reports. The findings show that graphs are widely used. Key managerial preferences are shown to be air pollution, waste output, energy usage and employees. High profile industrial sectors, particularly the extractive industry, used graphs the most. There was clear evidence of impression management in graph usage. In terms of trends selected and in the distortion of those trends, there was an overwhelming portrayal of good rather than bad news. Companies in high impact industries tended to present relatively more good news than bad news in graphs and distort graphs relatively more favourably than those in low impact companies. This was particularly true for one high impact industry, the extractive industry. Companies are not, therefore, using graphs properly to enhance the communicative effectiveness of their corporate social and environmental disclosures. 相似文献
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曾任中国人民银行金融研究所副所长,政策研究室副主任和非银行金融机构监管司司长等职。主要研究方向为宏观经济政策、货币政策、金融监管和中国资本市场发展。有关学术论文曾获中国孙冶方经济学奖,并多次获中国金融学会全国优秀论文奖。2002年被批准享受国务院特殊津贴。现任国务院发展研究中心金融研究所所长、研究员。 相似文献
3.
金融技术、经济增长与文化之间存在怎样的联系?一般来说,关于金融主要会讲金融发展或者金融市场,而不是金融技术,更不会把文化和金融技术联系在一起.文化,尤其是家庭和社会的文化在很大程度上取决于一个社会的金融技术发展与否,或者说许多文化内容都是为了克服金融的不发展而产生并演变出来的.因此,金融技术发展是经济增长、社会福利趋向合理化的必要架构. 相似文献
4.
ABSTRACTIn the modernization of the state, NPM ideas are presumed to offer governments certainty in the face of major unknowns. The reliance of NPM on information technologies is presented by governments as underlining this potential for certainty. However, this presumption of certainty is elusive in practice. Government pursuit of NPM transformational policies aims to make efficiency savings and cost reductions, but this may create new uncertainties for citizens, particularly because of the unintended consequences of the implementation of new forms of technology. 相似文献
5.
This paper combines the static effect of ownership and the dynamic effect of privatization on bank performance in China over 1995–2010, reporting a significantly higher performance by private intermediaries – joint stock commercial banks and city commercial banks – relative to state-owned commercial banks. However, publicly traded banks, subject to multiple monitoring and vetting in capital markets, perform better regardless of ownership status. The privatization of banks has improved performance with respect to revenue inflow and efficiency gains in the short- or long-run (initial public offerings). The positive long-run effect is more relevant and significant for banking institutions with minority foreign ownership. Moreover, this paper innovatively estimates interest income efficiency and non-interest income efficiency at the same time. The results suggest that Chinese banks are much more efficient in generating interest income than raising non-interest revenue, although the latter aspect has improved significantly during the sample period. 相似文献
6.
This study examines the nature of organizational culture in public accounting and demonstrates that different aspects of culture exist across and within public accounting firms. Organizational culture is defined in terms of values shared by members of an organization (or organizational sub-unit) that manifest themselves in the practices of that organization. Practices particularly important to the development and maintenance of culture include selection and socialization. The hypotheses state that different aspects of organizational culture vary across public accounting firms of different size and technology, and public accountants of different rank and functional area. These hypotheses are tested and largely supported with responses to a paper and pencil instrument, the Values Survey Module (Hofstede, Institute for Research on Intercultural Cooperation, 1982), which was completed by 338 public accountants across the United States. Implications for accountants and future research are also discussed. 相似文献
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8.
Lennart Sjöberg 《Journal of Risk Research》2013,16(4):353-367
It is proposed that risk perception is partly driven by notions of what is seen as unnatural and immoral activities of modern technology, e.g. nuclear technology. The dimension of tampering with nature is found, in two large-scale survey studies of the general public and, in one case, of politicians involved in the environmental field, to be an important predictor of perceived risk. In one study, the perceived risk of nuclear waste was investigated, and in the other the perceived risk of a potential nuclear disaster of the Chernobyl kind. It was found that tampering with nature was a much stronger predictor of perceived risk than the traditional psychometric model dimensions, and that it absorbed most or all of the predictive power of these dimensions when entered in a common regression equation. Policy implications of these findings are discussed. 相似文献
9.
《Journal of Banking & Finance》2005,29(1):183-201
In 1991, the rate of inflation in the Czech Republic, Hungary and Poland was 57%, 35% and 70%. At the end of 2001, it was everywhere below 8%. We set up a small structural macro model of these three economies to account for the process of disinflation. We show that a simple macro model, with forward-looking inflation and exchange rate expectations, can adequately characterize the relationship between the output gap, inflation, the real interest rate and the exchange rate during this period. This model allows us to assess the relative importance of the interest rate and exchange rate channels in determining the path of disinflation. 相似文献
10.
FCC近期,国内各大银行相继启动开展数据大集中工程。“大集中”是银行一个重要的策略性决定,对银行的长远发展以至利益非常重要。金融业是信息密集型行业,因而高度依赖信息技术。中国金融企业通过自身开发、外包或外购,已经拥有较完整的业务处理信息系统。银行传统终端向PC融合 相似文献
11.
两岸金融合作的障碍、进展及前景 总被引:2,自引:0,他引:2
随着两岸两会定期协商机制的恢复,两岸正式跨入经济关系全面正常化的阶段。在两岸实体经济联系愈发紧密的背景下,正是两岸金融合作的大好机会,两岸金融业应积极寻找互利双赢的结合点,为两岸经贸发展提供更加便利的金融服务。 相似文献
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13.
中国小额信贷联盟理事长杜晓山:普惠金融要有为弱势群体服务的追求
数字化推动普惠金融的发展,我对此最简单的理解就是数字化使普惠金融目标的实现成本更低、门槛更低、效率更高,能够解决很多业内过去难以解决的问题.在20世纪70-80年代,计算机已经对普惠金融的发展起到了推动作用,如今,大数据、云计算、区块链、人工智能这些东西对数字金融的发展作用更大. 相似文献
14.
随着中国加入WTO,中国经济将迅速与世界经济并轨.金融市场的开放是入世的关键,而保险业更是谈判焦点.可以想见,中国保险市场未来的竞争必将空前激烈.面对外资公司的进入,民族保险业如何应对是摆在我们面前的一个重大的生存问题. 相似文献
15.
《Management Accounting Research》2007,18(2):125-149
Studies in the area of management accounting change have proliferated in the past few years. It seems then time for systematizing the analysis of management accounting change along some key dimensions which can prompt some further reflection. This paper proposes to organize such reflection along these dimensions: the agents and object of change; the forms and ratio of change; the space and time of change; and the interplay between change and stability. This systematization, the paper argues, will help us to relate a reflection on the process of change with the nature of management accounting itself. Studying change entails a reflection on what changes and studying what changes implies a reflection on the nature of management accounting and its ability to become what is not, i.e. its change. 相似文献
16.
Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony whereby Western transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam. 相似文献
17.
Review of Quantitative Finance and Accounting - Based upon my experience in research, teaching, writing textbooks, and editing handbooks and journals, this review paper discusses how financial... 相似文献
18.
《济南金融》2019,(5)
本文分析了房地产去库存工作的进展情况,发现取得了一定的成效,但仍存在问题。根本性的问题在于住宅用地供给长期不足,导致一、二线城市房价持续上涨,存在泡沫隐患。而从结构性的角度来看,三、四线城市的主要问题在于吸引力不足,软硬件配套设施不够完善,农民工市民化也面临诸多困难。本文从五个方面提出了政策建议:一是改革土地供给制度,以置换等方式增加城市住宅用地供给,实现"人地挂钩";二是推进新型城镇化,提高三、四线城市吸引力;三是发展住房租赁市场,降低住房空置率;四是合理运用金融、税收等政策工具,促进消费需求,抑制投机需求;五是推动房地产企业转型,升级房地产供给品种。 相似文献
19.
金融发展、技术进步与海洋经济发展 总被引:1,自引:0,他引:1
姚星垣 《江西金融职工大学学报》2013,(6):3-9
海洋经济已经成为拉动国民经济发展的有力引擎.文章对沿海地区海洋经济发展影响因素的面板数据进行了经验研究,结果表明:(1)劳动仍然是当前拉动海洋经济发展的主要要素;(2)金融发展和技术进步对海洋经济的作用相对较弱;(3)金融发展对海洋经济的支持既有直接影响,也有通过与技术进步的相互作用所产生的间接影响.为此,需要通过金融创新,构建适应海洋经济发展的多元化、多层次的现代金融服务体系. 相似文献
20.
加快信息技术创新推进银行管理信息化 总被引:1,自引:0,他引:1
随着知识经济时代的到来,日新月异的信息技术引发了商业银行经营管理一次次重大的变革,以存、贷、汇为特征的传统银行正逐步向以全面金融服务为特征的现代银行转变。在我国,信息技术在银行业的应用正从业务作业层向经营管理层、决策层快速推进,渗透到银行经营管理的各个领域。管理信息化已成为当前我国商业银行信息技术应用的最重要课题,成为缩短与国际现代商业银行经营管理差距、全面提升综合竞争实力的重要途径。本文将以中国工商银行信息技术在管理领域的应用为背景,与大家共同回顾分析我国银行业管理信息化的发展历程和美好前景。 相似文献