共查询到20条相似文献,搜索用时 15 毫秒
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Open Economies Review - 相似文献
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随着信息技术的迅猛发展 ,人类已逐步迈进了知识经济时代 ,财务报告作为提供企业经济信息的载体 ,自然将面临着挑战与改革的压力。本文拟从会计界所提出的多种改进方案入手 ,来探讨另外一种反向的建议——简化年度报告。 相似文献
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Francois Brochet Alan D. Jagolinzer Edward J. Riedl 《Contemporary Accounting Research》2013,30(4):1373-1400
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. U.K. domestic standards are considered very similar to IFRS, suggesting any capital market benefits observed for U.K.‐domiciled firms are more likely attributable to improvements in comparability (i.e., better precision of across‐firm information) than to changes in information quality specific to the firm (i.e., core information quality). If IFRS adoption improves financial statement comparability, we predict this should reduce insiders' ability to benefit from private information. Consistent with these expectations, we find that abnormal returns to insider purchases ― used to proxy for private information ― are reduced following IFRS adoption. Similar results obtain across numerous subsamples and proxies used to isolate IFRS effects attributable to comparability. Together, the findings are consistent with mandatory IFRS adoption improving comparability and thus leading to capital market benefits by reducing insiders' ability to exploit private information. 相似文献
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Ciao‐Wei Chen Daniel W. Collins Todd D. Kravet Richard D. Mergenthaler 《Contemporary Accounting Research》2018,35(1):164-202
This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions when target firms’ financial statements are more comparable—as evidenced by higher merger announcement returns, higher acquisition synergies, and better future operating performance. We also find that post‐acquisition goodwill impairments and post‐acquisition divestitures are less likely when target firms’ financial statements are more comparable. Finally, we find that acquirers benefit most from comparability when acquirers’ ex ante information asymmetry is higher, acquirers operate in volatile operating environments, and management knows relatively less about the target. In total, our evidence suggests targets’ financial statement comparability helps acquirers make better acquisition‐investment decisions and fosters more efficient capital allocation. 相似文献
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个人财务报表是个人资产变动的信息载体.它不仅是个人进行资产运营的依据,也能为一国精准化调控政策的制定、交易对手的微观化、个人破产法的建立、个人所得税法的改革、家庭关系的协调甚至是腐败的监测预防提供信息依据.个人财务报表的设计既要反映与企业财务报表的异同,也要反映其与家庭财务报表的勾稽关系,还要反映其自身功能的有效实现.个人财务报表可以通过立法、行政承诺与多形态自愿参与等多个层次在现实中逐步实施. 相似文献
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通过研究近20年来标志性文献的交叉被引率,辨析现代企业成长理论各分支学派的理论影响力的历史性变化。并选取数十篇国内外代表性论文,比较目前国内外企业成长研究在理论基础、热点问题、视角、领域和理论贡献上的异同。研究发现,现代企业成长理论影响力的变化与企业所处的历史性环境密切相关,国内的研究成果对企业成长的主流理论的贡献不足。 相似文献
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《中国报道》2020,(2):10-10
精准施策!支持复工复产十条举措推出2月25日,国务院联防联控机制召开新闻发布会,介绍维护市场秩序支持复工复产有关情况。国家市场监督管理总局坚持问题导向,精准施策,会同药监局、知识产权局出台《支持复工复产十条》。措施主要包括5个方面:一是深化改革,提高“互联网+”服务水平;二是简化程序,提出一系列压减审批环节、时间和成本的措施;三是急事急办,对生产企业转产口罩、防护服等应急物资的,对疫情防控所需药品的注册申请,对涉及防治新冠肺炎的专利申请、商标注册的,建立绿色通道;四是降本减负,严查各类涉企乱收费、乱涨价等行为,在前期减免相关费用基础上,市场监管总局所属检定检验等技术机构,相关技术服务收费再减50%,对湖北省企业免除各类检定校准和检验检测费用;五是技术帮扶。 相似文献
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汇率的三种政策取向——自由变量、政策目标和政策工具 总被引:1,自引:0,他引:1
本文从历史与现实的角度,列举了各国在利用汇率时所出现的三种政策取向,并分析了三种政策取向在理论与实践中所存在的问题。指出:将汇率作为一种自由变量只可能是一种理论设想,而将汇率作为政策目标则是不顾实际情况的一种汇率“偏好”,只有不放弃汇率作为一种政策工具的条件下,充分发挥各种政策工具的比较优势,才能达到较好效果。 相似文献
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We examine whether firms with greater financial statement complexity are more likely to meet or beat analysts’ earnings expectations. We proxy for financial statement complexity using the firm's industry and year adjusted accounting policy disclosure length. Firms with more complex financial statements are more likely to just beat expectations than just miss expectations. Firms with complex financial statements appear to use expectations management to beat expectations, but do not use earnings management. Corroborating these findings, we find analysts rely more on management guidance for more complex firms. Firms with complex financial statements are also more likely to have analysts exclude items from actual “street earnings,” but tests suggest this strategy is not specifically used by complex firms to beat expectations. The effect we document is specific to analyst forecasts and not to other alternative benchmarks. 相似文献
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公共政策效能是政府运用公共政策对政策目标群体所产生的影响。从政策网络视角解析政府政策效能实现的路径是一个新的研究视角。政策网络研究视角不仅是制度主义研究视角和行为主义研究视角之间的纽带,还超越了多元主义研究视角的局限。在政策网络视阈,政策网络的开放程度以及政策网络的集成程度是政府政策效能释放的关键因素。提高政策网络的集成程度,有效解决政策执行传导环节的“中梗阻”现象,扩大政策网络的开放程度,有效解决政策执行基层落实环节的“最后一公里”现象,从而实现公共政策的整体效能。 相似文献
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稳健财政政策和货币政策下的政策工具选择 总被引:2,自引:0,他引:2
本文在对宏观经济模型与政策工具进行理论分析的基础上,回顾了1997年以来我国宏观经济政策的选择和政策变量的使用,认为1997年以来我国实施的积极的财政政策和货币政策属于扩张性的财政政策和货币政策,同时在分析了2003年以来我国经济运行状况及2004年加强宏观调控下我国经济运行状况的基础上,提出实施稳健财政政策和货币政策的必然性,并对稳健财政政策和货币政策的涵义及政策工具的选择提出了一些自己的设想。 相似文献