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9月9日上午,英格兰及威尔士特许会计师公会(ICAEW)会长David Illigworth一行到我会进行友好访问。在中注协崔建民会长、陈毓圭秘书长及有关人员的陪同下,财政部冯淑萍部长助理会见了来访客人。会见中,David Illigworth先生对中国这些年来如此之快的经济发展速度表示赞赏,并向冯助理表达了希望与中国同行加强合作的意向。冯助理对英国同行这些年来对中国会计行业的发展所提供的帮助表示感谢,并向客人介绍中国会计行业的发展情况,同时表示同意对方关于恢复公众信心不仅是会计力量的问题,而且也是整个经济领域的共同任务的看法。此前,ICA… 相似文献
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一、对“具有中国特色”的理解早在1983年,中国会计学会就已确立了我国今后会计理论研究的总目标是“创立具有中国特色的以讲求经济效益为核心的会计理论方法体系”。但至今对“中国特色”尚未达共识,随着“会计国际化”、“实证会计理论研究”的呼声一浪高过一浪,我们应该对“中国特色”作出正确的回答。笔者认为:(1)任何会计问题总是依存于一定的环境。“中国特色”要求中国的会计理论研究必须依存于中国的社会、文化和经济发展的特殊性,离开了对中国社会主义市场经济原则、运行机制等特殊性的具体分析而谈会计理论,就不是中国的会… 相似文献
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We relate the cross‐section of stock returns to firm size, beta, and total risk. We find that as extreme monthly security returns are censored from the data, the significance level decreases rapidly for the size variable and increases for beta and total risk. An analysis of up and down markets reaffirms our findings. Consequently, average returns relate positively with beta, negatively with total risk, and not at all with firm size. We infer that investors willingly accept a lower average return on high‐total‐risk investments as the trade‐off for buying a chance at an extreme positive return. JEL classification: G1. 相似文献
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Simon Bösenberg Peter Egger Benedikt Zoller-Rydzek 《International Tax and Public Finance》2018,25(2):325-376
This paper formulates a model of economic growth to study the effects of broad capital taxation (of profits, dividends, and capital gains) on macroeconomic outcomes in small open economies. A framework of exogenous growth permits modeling countries in transition to a country-specific steady state and to discern steady-state and transitory effects of shocks on economic outcomes. The chosen framework is amenable to structural estimation and, in view of the parsimony of the model, fits data on 79 countries over the period 1996–2011 well. The counterfactual analysis based on the estimated model suggests that capital-tax reductions induce positive effects on output and the capital stock (per unit of effective labor) that are economically significant and are accommodated within time windows of 5 years without much further economic response after that. The responses of economic aggregates are found to be relatively strongest to changes in corporate-profit-tax rates and weaker for dividend and capital-gains taxes. 相似文献