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会计估计变更对盈余的影响分析 总被引:1,自引:0,他引:1
企业在融资、规避特别处理及经营管理等动机的驱使下,利用会计估计变更,进行盈余管理、报表粉饰甚至利润操纵,会产生严重的经济后果,损害相关者的利益。规范企业会计估计变更行为,减少企业利润操纵空间,对促进证券市场乃至整个市场经济的健康发展,具有一定的理论及现实意义。企业应从调整固定资产推销额,计提资产减值准备上消除会计估计变更对盈余的影响,从完善会计准则,加大披露责任与惩罚力度等方面入手,加强会计估计的规范化管理。 相似文献
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基于面板数据的协整分析和二阶段最小二乘法估计,分析金融发展对广东以及珠三角、东西两翼与山区对外贸易的长期均衡和短期动态影响。实证结果表明,在长期、短期,金融发展对广东进出口贸易均表现出显著的促进作用;金融发展对广东进出口贸易的影响存在明显的区域差异,珠三角地区金融发展对进出口贸易的促进作用明显大于东西两翼和山区。 相似文献
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《现代营销(创富信息版)》2019,(7):200-201
大数据强大的作用是企业财务管理工作必定要借助的,企业应充分利用大数据搜集、整理、分析有价值的财务管理相关信息。但在实际进行财务管理过程中,企业仍会面临着无法收集数据,数据处理手段落后、分析对象范围狭窄、缺少大数据人才等问题带来的巨大考验。因此,研究大数据对企业财务管理造成的影响以及企业在财务管理过程中应如何应对具有重大意义。 相似文献
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鸟类扑动的翅膀产生的微多普勒包含了目标的尺寸与微动特征信息,可用于鸟类目标参数估计,对探鸟雷达目标识别具有重要意义。首先建立鸟类目标雷达回波模型,推导了鸟翅膀散射点的微多普勒数学表达式,并通过计算回波的自相关函数估计目标扑翼频率;然后对微多普勒表达式进行泰勒级数展开,利用展开系数与扑翼幅度之间的关系得到扑翼幅度的估计值;最后根据半翼展与微多普勒谱宽之间的关系得到半翼展的估计值。仿真实验证明了所提方法的有效性和抗噪性:对扑翼幅度大于30??、半翼展大于0.3 m的目标,在信噪比高于0 dB的噪声环境下估计精度高。 相似文献
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航管雷达一二次航迹融合过程中,直接用得到的含噪声的报告点来更新航迹时,航迹连续性较差,关联的正确性下降。对此现象进行了具体原因分析,用得到一二次雷达的报告点加权平均作为实际航迹输出的方法进行改进。根据一二次雷达数据未能正确关联的现象,在关联步骤中加入当前点和融合航迹中的对应航迹进行比较,如果当前报告点能和融合航迹中的点更好地匹配,就置换出融合航迹中的对应航迹,然后用置换出的航迹点当成新报告点重复融合算法过程。实验结果证明,采用改进融合算法能正确地分析产生异常现象的原因,并很好地解决了异常现象。 相似文献
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基于我国粮食价格与化肥价格变动趋势的分析,运用2006年~2017年省际动态面板数据模型和系统GMM方法,实证检验了化肥价格变动对粮食价格的影响。结果表明:化肥价格变动对粮食价格存在显著的正向影响,在考虑化肥价格影响下,农业生产服务、种子等农资价格对粮食价格也存在显著的正向影响,机械化农具和农药价格对粮食价格不显著,"价补分离"政策对粮食价格存在显著负向影响。因此,在化肥减量行动背景下,适度调控化肥价格,避免化肥价格上升挤占粮农利润,大力发展农业生产性服务业和种子业,继续实行"价补分离"政策,提高补贴精准性,减少农民投入成本。 相似文献
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介绍了ADSP2106X的硬件结构和高速处理性能,讨论了基于ADSP2106X的4种并行处理器的实现方法,给出了ADSP21060结合现场可编程逻辑阵列在一种雷达信号处理系统中的应用,结果证明达到了系统指标要求. 相似文献
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宋凯钰 《中国对外贸易(英文版)》2011,(16)
中日经贸往来历史悠久,日本地震对中日经贸关系的发展产生一定影响,本文回顾了中日经贸往来的密切关系、阐述日本经济现状及进一步分析地震后对中日经贸关系的影响。 相似文献
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María del Mar Alonso-Almeida José Miguel Rodríguez-Antón Luis Rubio-Andrada 《The Service Industries Journal》2013,33(6):919-936
Certifying quality systems has become standard practice in a wide range of companies the world over. However, studies on these systems' underlying motivations and these motivations' effects on performance have focused primarily on industrial firms, leaving the service sector largely unexplored in this regard. In this article structural equation modelling is used to analyse the reasons that underlie certification and the effects of these motivations on performance parameters within the hotel industry. The findings in this study show certain significant differences from the academic findings for industrial companies. The conclusions may help managers of hotel companies to better incorporate quality as a strategic, proactive tool with which to confront changing or adverse economic circumstances. 相似文献
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Renu Emile 《Journal of Business Research》2011,64(2):194-198
This paper offers a retrospection of the impact of Wallendorf & Brucks' (W&Bs') (1993) contribution. The present article considers W&Bs' contributions to theory and research and uses citation analyses to consider W&Bs' impact in the literature. The number of citation references indicates that the article has substantial impact on introspection scholarship. An analysis of the contents of references confirms W&Bs' unique importance to introspection theory and research. W&Bs' influence on introspection studies is diverse and substantive, spanning a wide range of topics that W&B explicate. These contributions move W&B from noteworthy scholarship to seminal status in its contributions to introspection research. 相似文献
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近年来许多学者对我国上市公司的资本结构与公司业绩间的关系进行了研究,得出正相关与负相关两种对立的结论。本文采用截面分析法,以我国上市公司中的电子信息行业为例,考察了资本结构对公司业绩的影响,得出了"资本结构对公司业绩的影响是正向的"结论,并对这个结论进行了思考和分析,提出了优化我国上市公司资本结构并提高公司业绩的政策建议。 相似文献
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The effects of reference point, knowledge, and risk propensity on the evaluation of financial products 总被引:1,自引:0,他引:1
Evaluating and choosing a financial product often requires a trade-off between risk and returns on investment, as a riskier product may yield a higher return. We examine the effect of different reference points (i.e., a riskier reference vs. a safer reference) on the evaluation of a financial product when attributes are explicitly traded off during the evaluation. Our findings suggest that a safer reference increases the attractiveness of the focal product under evaluation, while a riskier reference point does not affect that evaluation. The safer reference point appears to facilitate the risk-seeking tendency in financial decision-making. Further, two types of consumer knowledge, namely, objective and subjective, can moderate the effect of the reference point. Subjective knowledge negatively affects attribute-based objective evaluations, promoting instead the use of external reference information. A discrepancy between the two types of knowledge (i.e., over-confidence), in particular, can cause a more biased evaluation. 相似文献
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Previous research in the price-quality area has largely limited its focus to the normal price range and has concentrated on physical goods almost entirely. This study examines the effect of offering a service for free and at an exaggerated price on the perception of its quality. Consistent with the theory developed in this paper, the experimental results suggest that when the tested services are offered for free and for exaggerated prices, they are perceived as lower in quality than when they are offered in a normal price range. 相似文献