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61.
刘澄 《中央财经大学学报》2002,(4):70-73
作为中央党校“深化劳动价值理论”课题的子课题 ,本文通过对不同时期国际投资特点的剖析 ,分析了国际投资领域的价值分配格局的变化 ,认为发达国家虽然在分配格局中仍居主导地位 ,但随着发展中国家经济发展水平的提高 ,不公正的分配格局开始改变 ,发展中国家通过吸引外资和对外投资 ,提高了其在国际经济中的比较利益。 相似文献
62.
公允价值、技术与制度改革及会计国际化 总被引:1,自引:0,他引:1
文章针对公允价值在我国具体会计准则中运用的变化 ,分析了公允价值在我国运用的障碍 ,指出市场价格判断的脱离使公允价值计量缺乏了技术基础 ,而企业法人治理结构的缺陷 ,则是公允价值在我国运用的根本限制。文章认为 ,会计的国际化不单纯是技术规范的国际化 ,而更应该是技术规范改革与制度改革并进的过程。 相似文献
63.
论按劳分配与按生产要素分配的结合 总被引:1,自引:0,他引:1
苏雪串 《中央财经大学学报》2003,(3):42-45
按劳分配与按生产要素分配之间既有差别,也存在共同之处。其差别主要体现在两种分配方式依据的理论以及二背后的所有制和经济体制不同。在我国当前的经济运行过程中,两种分配方式所依托的体制差异已不存在,并且传统的按劳分配所依据的理论在我国当前的体制下并不完全适用,两种分配方式也都承认劳动是人的谋生手段,劳动对劳动拥有所有权。因此,按劳分配与按要素分配之间的差别正在逐步消失,二之间能够相互渗透和兼容。从收入分配的目标来看,只有实行按劳分配与按生产要素分配的有机结合,才能实现高收入水平上的公平。 相似文献
64.
Robert P. Gray 《Abacus》2003,39(2):250-261
IAS 39, Financial Instruments: Recognition and Measurement (IASB, 2000), requires assets to be marked to fair value if held-for-trading, available-for-sale purposes, or if they are derivatives; held-to-maturity securities, originated loans and originated securities are measured at amortized cost, providing they are not held-for-trading. Financial liabilities are measured at amortized cost except those that are held-for-trading or derivatives. A proposed amendment would accommodate improved fair value measurement of financial instruments. Commercial banks are greatly affected by any accounting standard concerning the recognition and measurement of financial instruments, whether related to assets or liabilities. This article demonstrates that the existing and proposed standards perpetuate the mismeasurement of interest rate risk for commercial banks. Under IAS 39 banks that have a balanced position, that is, no interest rate risk, counterfactually could show large changes in income through interest rate changes. An alternative accounting treatment, full fair value reporting of financial assets and liabilities, including all loans and deposits, is offered. Presently fair value data are mandated as footnote disclosure. 相似文献
65.
Andreas Eggert Author Vitae Wolfgang Ulaga Author Vitae Author Vitae 《Industrial Marketing Management》2006,35(1):20-27
Among the growing literature on value creation in collaborative buyer-seller relationships, most researchers examine relationship value at a single point in time. In the present research, we explore whether different stages of the relationship life cycle moderate the relative importance of value-creating dimensions. To shed light on the dynamic nature of value in B2B relationships, we present the results of a survey among purchasing managers using a quasi-longitudinal research design. Our findings confirm the moderating role of the relationship life cycle in value creation. More precisely, our results indicate that a key supplier's potential for value creation in customer's operations increases in relative importance as relationships move through the life cycle. In turn, supplier's capabilities to create superior value at the level of the customer's sourcing process display a decreasing role over the life cycle of a business relationship. No significant link was found in the present study between value creation through a supplier's core offering and different stages of a buyer-seller relationship. 相似文献
66.
Francis Farrelly Author Vitae Pascale Quester Author Vitae Rick Burton Author Vitae 《Industrial Marketing Management》2006,35(8):1016-1026
The sponsorship relationship has evolved considerably over the past few years. As a result, the value delivered to both sponsors and the sports entities with which they form relationships needed to be redefined. While some of these partners have made the necessary leap forward, some sponsors have also been confronted with resistance on the part of sport entities to adapt to evolving perceptions of value. Based on a qualitative study aimed at canvassing the views of some of the most prominent experts in the field and spanning 4 years and four continents, we document this evolution of sponsorship value and identify those key competencies that differentiate successful sponsors from less successful ones. Our research provides insights for other inter-firm relationships, particularly those in the service sector. 相似文献
67.
David Yermack 《Financial Markets and Portfolio Management》2006,20(1):33-47
This essay surveys research about the value of individual members of boards of directors. When directors join or exit corporate
boards, company stock prices respond, often in magnitudes of 1% of firm value or more. Related research shows that when a
significant event impacts the stock price of one company, the effects are transmitted to other companies that share board
members in common with the primary company. Share price reactions are sensitive to variables such as a director’s occupation,
independence, and professional qualifications. Together, this evidence suggests that a well-functioning market for directors
might already exist, making direct regulation unnecessary and possibly counter-productive. 相似文献
68.
Tereza Tykvová 《Financial Markets and Portfolio Management》2006,20(4):399-418
Empirical literature emphasizes a positive contribution of private equity investors, which results from their combined provision
of capital, monitoring, and management support. The aim of this study is to show that these previous results, which are based
mostly on the analysis of US independent closed-end private equity funds, cannot be generalized since the private equity industry
should not be treated as homogenous. We argue that it is necessary to distinguish between different types of private equity
providers because their differing governance structures, strategic goals and experiences have a decisive influence on their
value adding activities. The results of this study—which uses a data set of 179 German private equity-backed companies—are
consistent with the conjecture that independent and corporate private equity providers tend to have a more pronounced role
in corporate governance and monitoring of the companies they finance, than bank-dependent and governmental funds which often
serve only as bridge investors.
相似文献
69.
公允价值的困境解析及其对策 总被引:20,自引:0,他引:20
黄桂杰 《中央财经大学学报》2004,(3):77-80
公允价值的运用在国外已成为一种趋势,在我国却并不顺利.文章认为公允价值在理论上是可行的,尽管实际运用中,由于使用者的逐利动机、会计准则制度不完善、相关的法律法规不健全及执法不严等,导致在关联交易、非货币交易、债务重组和资产减值中出现了很多问题,但是通过引入全面收益并且建立良好的实施环境,它也就具有了实务上的可行性. 相似文献
70.
Section 3450 of the Canadian Institute of Chartered Accountants (CICA) Handbook requires Canadian firms to capitalize development costs that meet certain criteria and to expense those that relate to research. International Accounting Standard (IAS) No. 38 favours a similar approach. In the United States, Statement of Financial Accounting Standard (SFAS) No. 2 recommends the immediate expensing of all research and development (R&D) spending. The only exception is SFAS No. 86, which requires software development costs to be capitalized when a product successfully passes a technological feasibility test. Consequently, the Canadian financial disclosure regime provides a rich setting for testing the market valuation of capitalized R&D. Our primary research question asks whether capitalized R&D provides useful information to market participants investing in Canadian firms. We use price‐level and return models to assess the value relevance of capitalized R&D disclosed in the financial statements under Canadian GAAP. In line with expectations, using a price‐level model, we find that capitalized R&D and R&D expense as disclosed in the financial statements provide information that is value relevant to market participants. However, we find that R&D capitalized during the year helps explain returns while R&D expense does not. Thus we conclude that the application of section 3450 of the CICA Handbook produces value‐relevant information. 相似文献