公允价值计量属性应用探究

可靠性和相关性是会计信息最主要的两个会计信息质量特征。公允价值计量要达到相关性和可靠性的质量标准，应该以外部的市场信息作为计量的基础，同时考虑经济利益流入或流出的金额大小、时间、风险和不确定性等因素。由于经济活动的不确定性。强制性披露公允价值的离散趋势可以增强其可靠性。     

浅议不确定性会计若干问题

在会计领域,要求在提供会计信息的同时考虑不确定性,以使会计信息更加具有可靠性和相关性。不确定性会计是"会计的一部分",正因为会计中存在着"不确定性",要对这些业务进行会计处理,就必须研究不确定性会计,对不确定性会计问题进行系统的分析,以期为不确定性经济业务的会计处理,构建一个理论框架。     

不确定性会计事项的防范与处理原则

不确定性会计事项是指以不确定性经济业务为内容的会计事项，不确定性经济业务是指不能准确预测未来结果的经济业务。随着知识经济的快速发展及全球经济一体化，企业竞争的激烈性和国际性日愈增强，确定性经济逐渐为不确定性经济所取代，这就要求会计信息必须考虑不确定性因素的存在，对不确定性会计事项进行有效的防范与合理的处理，使会计信息更具有可靠性和相关性。     

可靠性理论在边坡工程中的应用

边坡稳定性的影响因素具有很大的不确定性，传统的分析方法将这些影响因素作为定值来考虑，存在较大的分析误差，其可靠性有待深入研究。本文从边坡可靠性分析的基本原理出发，探讨了边坡可靠性分析方法、主要影响因素、模型建立等内容。为边坡可靠性分析提供了借鉴。     

新或有事项准则应用管窥

20世纪90年代以来，受未决诉讼、未决仲裁、票据贴现、债务担保等不确定性经济业务的影响，或有事项作为一种特殊的不确定性经济事项，其信息对企业内部管理当局及外部有关各方经营决策的影响越来越大。于2007年1月开始执行的《企业会计准则——或有事项》将或有事项定义为“过去的交易或者事项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项”。该准则的颁布对提高会计信息的可靠性和相关性，促进资本市场的健康发展，提高会计信息披露质量，保护投资者利益具有重要的现实意义。     

心理账户、投资者行为与公司自愿披露

本文从投资者的心理账户出发,研究了投资者行为对公司自愿披露的可靠性、相关性和技术性的影响,并尝试建立了基于投资者行为的公司自愿披露框架。     

对财务信息质量的探讨

<正>财务报告的根本目标是为信息使用者提供具有可靠性和相关性的会计信息,制约其面临的不确定性,以使决策方案的预期效用最大化,因此会计信息真实有效很重要。     

关于会计信息的相关性和可靠性问题的思考（上）

在公司治理和委托代理关系中，在所有权和经营权高度分离的情况下，会计信息系统存在的基本理由在于，会计信息有助于降低投资者决策过程中面临的不确定性，借以减少决策风险、促使社会资源趋利性流动，达到优化资源配置的目的。会计信息要发挥上述功效，必须具备相关性与可靠性。然而，相关性和可靠性往往需要权衡和协调(tradeoff)。事实上，尽管在美国财务会计准则委员会(FASB)颁布的SFAC No2中，相关性和可靠性被FASB并     

关于会计信息的相关性和可靠性问题的思考(上)

一、引言 在公司治理和委托代理关系中,在所有权和经营权高度分离的情况下,会计信息系统存在的基本理由在于,会计信息有助于降低投资者决策过程中面临的不确定性,借以减少决策风险、促使社会资源趋利性流动,达到优化资源配置的目的。会计信息要发挥上述功效,必须具备相关性与可靠性。然而,相关性和可靠性往往需要权衡和协调(tradeoff)。事实上,尽管在美国财务会计准则委员会(FASB)颁布的SFAC No2中,相关性和可靠性被FASB并列为财务会计信息质量的首要属性,但当会计目标的定位从     

公司治理水平、环境不确定性与媒体报道

基于2012-2016年我国A股高科技上市公司样本,构建公司治理综合指数,实证检验公司治理水平、环境不确定性与媒体报道的相关性.结果 表明:公司治理水平吸引了更多的媒体关注,但是并不能显著拉拢媒体进行正面报道;而环境不确定性抑制了公司治理水平与媒体报道数量的正相关性.从公司治理水平层面出发探究媒体报道的发生机制,对于督...     

Timing of investment under technological and revenue-related uncertainties

The effects of two forms of uncertainty on the timing of irreversible investment are considered. Technological uncertainty is modeled as a Poisson arrival process that reduces the cost of investment, while revenue uncertainty is modeled as a diffusion process. Technological uncertainty has no effect on the optimal investment policy when revenue uncertainty is absent. However, when combined with revenue uncertainty, increased technological uncertainty makes investment less attractive relative to waiting. The paper also makes a more general point in clarifying the difference in how diffusion type of uncertainty and unidirectional stochastic progress affect investment timing.     

浅析供应链的不确定性

本文对供应链的不确定性进行了评述,分析了不确定性三方面的来源以及影响因素。根据其来源及影响因素,提出了应对供应链不确定性的具体措施,从而能够有效地降低或减少不确定性的产生。     

Interest rate, demand and input price uncertainty and the value of firms

In an infinite-horizon inventory model, an increase in interest rate uncertainty increases the value of a firm which has positive value. An increase in input price uncertainty increases the value of the firm. If decisions are made before the realization of demand uncertainty, increased uncertainty about an additive demand shock reduces the value of a price-setting firm with a concave value function, and leaves unchanged or increases the value of a quantity-setting firm. If decisions are made after the realization of demand uncertainty, an increase in the uncertainty of an additive demand shock increases the value of the firm.     

From Hot Cakes to Cold Feet: A Contingent Perspective on the Relationship between Market Uncertainty and Status Homophily in the Formation of Alliances

In this study, we reconsider the classical positive association between the level of market uncertainty and an organization's propensity to form ties with organizations of similar status. Although prior research argues that the greater the uncertainty, the higher the level of status homophily, we suggest that this relationship is contingent upon framing that affects positive or negative valence towards uncertainty. In an up market, organizations tend to frame uncertainty as upside risk, and thus will subsequently favour explorative uncertainty‐mitigation devices; whereas, in a down market, organizations primarily frame uncertainty as downward risk, and thus will rely on more conservative uncertainty‐mitigation mechanisms. We therefore predict that a greater number of status‐heterophilous ties will be formed in an up market than in a down market. We discuss the implications of our results for status theory and more broadly for research on strategic decision making under uncertainty.     

应对不确定性：危机传播管理的博弈与创新

现代危机具有的不确定性让危机传播面临更大的挑战,不确定性越大,危机就越来越难以被预测,社会管理者就失去了观测和制定传播计划的主要依据,这令作为公共危机传播管理者的政府经常面临两难选择。危机的不确定性很大一部分来源于媒体融合环境的不确定性,这使现代危机传播的整个过程也变得不确定。政府作为现代危机传播者,必须对危机传播过程中的不确定性有充分的认识,在危机传播和应对的过程中灵活博弈,把握传播机会,创新传播方法。     

The effect of parameter uncertainty on forecast variances and confidence intervals for unit root and trend stationary time-series models

In this paper I describe the effect of parameter uncertainty on the way conditional forecast variances grow as the forecast horizon increases. Without parameter uncertainty, forecast variances for the unit root model grow linearly with the forecast horizon while with the trend stationary model they are bounded. With parameter uncertainty, however, I find that for both the unit root and the trend stationary models, forecast variances grow with the square of the forecast horizon so that uncertainty grows at a much faster rate than without parameter uncertainty.     

呼出气体酒精含量探测器测量结果的不确定度评估

通过分析测试过程产生的不确定度分量来源,并利用测试结果及相关资料按照JJF1059《测量不确定度评定与表示》评定该测试结果的不确定度。     

The impact of policy,political and economic uncertainty on corporate capital investment in the emerging markets of Eastern Europe and Turkey

This paper examines the impact of policy, political, and economic uncertainty on firm-level capital investment in Czechia, Hungary, Poland, Russia, and Turkey. Our results indicate an insignificant relationship between uncertainty and investment in these countries. This finding is robust to six different uncertainty measures, including time-series uncertainty indices that track either local or global uncertainty and country-level electoral activities. The results are also robust to two different proxies for measuring corporate investment. Overall, the real-option mechanism in which firms delay irreversible investment in uncertain times does not hold in the emerging markets of Eastern Europe and Turkey.     

Investment decisions and debt financing under information uncertainty

This study examines how information uncertainty influences investment decisions. In contrast to prior studies, which assume no information uncertainty, our model includes a discrepancy in valuing debt between shareholders and debtholders at the time of debt issuance. We derive the values of corporate securities and the optimal investment threshold and coupon under information uncertainty. We show that compared with the absence of information uncertainty, debtholders value debt less than shareholders do, and hence, shareholders should contribute more investment funds. Debt financing restraints due to information uncertainty lead to delayed investment. We find that information uncertainty plays a mitigating role in shareholder-debtholder conflicts over investment policy. Moreover, the information uncertainty costs that shareholders incur increase sharply with the level of information uncertainty.     

Buying Decision Coordination and Monopoly Pricing of Network Goods

We analyze how uncertainty about consumers' preferences affects the pricing of a network device and the interaction usage it enables. A premium device price may give high hardware profits, but adoption will be low reducing the profits from interaction services. The firm internalizing this adjusts its hardware price downward, and prices as if it was getting the maximal interaction usage profits from the full network. Profits decrease in uncertainty, whereas consumer surplus increases in uncertainty, but only if the level of uncertainty is high. Bundling the device and services is profitable if uncertainty relates mostly to consumers' private information.