利用会计报表识别上市公司利润操纵行为

企业会计报表是综合反映一定时期财务状况、经营成果以及财务状况变动的书面文件,真实、公允的会计报表可以促进社会资源的合理配置。但现实生活中,企业管理层为了达到获取非法利益的目的而蓄意粉饰会计报表,通过各种办法来进行利润操纵。本文试图通过会计报表,对上市公司常见的利润操纵进行识别分析,从而对企业提供的会计信息有一个更加清醒、正确的认识。     

A comparative institutional analysis of agreements on product standards

The WTO and the EU have chosen two different agreements on product standards. While the WTO's approach is primarily based on a “National Treatment” (NT) principle, the EU's approach crucially relies on a principle of “Mutual Recognition” (MR). This paper offers a first look at the comparative performance of these two principles. We show that standards are imposed for levels of externalities that are too low under NT and too high under MR. This suggests that NT should be preferred to MR when the amount of trade in goods characterized by high levels of externalities is large.     

An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative

Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research literature is largely silent on the matter, typically presuming conservatism to be an outcome of private contracting rather than standardized, public, general purpose financial reporting. In this paper, we analyze the actual requirements of IFRS. We find multiple examples of recognition requirements that lead to unconditional conservatism, measurement requirements that lead to conditional conservatism, and also presentation/disclosure requirements that further support a conservative reporting environment. These findings complement, support and deepen existing evidence in the empirical literature that accounting is in practice conservative. We show, however, that the requirements for conservatism in IFRS conflict with, first, the IASB's stated position in its conceptual framework that accounting should not be conservative and, second, the private contracting explanation for conservatism that is generally accepted in the literature. What is missing, and lies behind both conflicts, is an acknowledgement and understanding of the role of an agency/contracting perspective in enhancing the decision‐usefulness of general purpose accounting standards, given the information/incentive asymmetry and uncertainty that characterizes the real‐world context in which those standards operate. From a policy perspective, such an understanding would reconcile the IASB's conceptual framework with the actual requirements of IFRS. From a research literature perspective, such an understanding would re‐position accounting standards as central to the practice of accounting conservatism, which would in turn require revision to the generally accepted theory of a private contracting explanation for the empirical evidence of conservative accounting practice.     

Entrepreneurship through a qualitative lens: Insights on the construction and/or discovery of entrepreneurial opportunity

This article applies inductive analytic techniques to identify and elaborate on two recurring themes that underpin the core puzzle of entrepreneurship research — where entrepreneurial opportunities come from. The first theme is the unique role of imprinting, or the profound influence of social and historical context in constraining the perceptual apparatus of entrepreneurs and delimiting the range of opportunities for innovation available to them. Second, our analysis offers insight into the counterbalancing role of reflexivity, operating at both individual and collective levels of analysis, in generating the ability of entrepreneurs to overcome the constraints of imprinting. These insights are based on a thematic review of the nine studies that comprise this special issue on qualitative research. The nine studies, individually and each in their own way, offer key insights into how we might better understand the emergence of entrepreneurial opportunity.     

出口机会与进口竞争对工业机器人企业的叠加影响：基于出口持续时间的视角

工业机器人企业是中国推动制造业数字化革命、抢占国际分工制高点战略的主力军,然而其出口持续时间平均不足1年,需引起高度关注。本文基于2000-2015年中国海关数据库和工业企业数据库的匹配数据,运用Cox风险模型分析了出口机会增大和进口竞争加剧对工业机器人企业出口持续时间的影响和作用机制。结果表明,出口机会增大更有利于延长企业出口持续时间,进口竞争加剧则提高了企业的退出率,这一结论在产品多样化程度低、产品核心度低、行业竞争小和市场集中度低的企业中尤为明显;出口机会与进口竞争,主要是通过企业生产率和技术创新的中介作用影响企业的出口持续时间;面对双重叠加影响,工业机器人企业应充分利用产品间的技术关联效应提高出口持续性。     

两种碳排放权交易制度的会计确认问题比较研究

“总量与交易机制”与“基准与信用机制”是两种主要的碳排放权交易制度。通过分析这两种制度的特征发现,虽然两种制度的设计目的都是为了促进碳减排,但实现减排的方式存在很大差异。正是这种特性导致了两种制度会计确认问题的“同与异”。论文深入比较了两种碳排放权交易制度的会计确认问题,以期为我国碳排放权交易会计准则的制定提供理论参考。     

Towards a schematic theory of entrepreneurial alertness

This article is an investigation into Kirzner's concept of entrepreneurial alertness — its mechanism and its antecedents. By drawing from decision theory and schema theory, a model is developed to show how changes in the environment are mediated by entrepreneurial alertness and brought to the situated attention of entrepreneurs for evaluation. Entrepreneurial alertness is seen to be the application of unique schemata that allow the entrepreneur to impute meaning to environmental change that would not be imputed by other managers. It is argued that the alertness that allows entrepreneurs to see opportunity where others do not arises from differences in schematic richness, schematic association, and schematic priming. These three antecedents may therefore form a basis on which enhanced entrepreneurial alertness can be developed.     

Disclosure and Recognition Requirements: Corporate Investment Decisions with Externalities*

This paper examines the effects of disclosure and recognition requirements on investment decisions when shareholders have limited liability. Firms' investment projects have either high initial pollution prevention costs or high subsequent clean‐up costs, and their liability for clean‐up costs may be either individual or joint and several. Even with individual liability for clean‐up costs, shareholders' limited liability creates an incentive to select the latter project type and to impose costs on the rest of the economy. This tendency is exacerbated when clean‐up liability is joint and several. We show that a disclosure requirement cannot have an unambiguous effect on the selection of the “cleaner” project. However, an accrual requirement, together with an accounting‐based dividend restriction, is shown to promote choice of the project that imposes lower expected costs on the rest of the economy. Moreover, we find that it is possible for a recognition requirement to have a greater impact in a joint‐and‐several liability regime than in an individual liability regime.     

利用模糊理论对单脉冲雷达天线副瓣的自动识别及跟踪

本文讨论了根据单脉冲雷达的特点及跟踪过程，运用模糊综合评判、模糊数据库、模糊控制的原理对单脉冲雷达系统的天线进行副瓣自动识别及跟踪的方法，经过仿地具试验初步验证该方法是可行的。     

金融机构资产证券化发起人会计确认问题探讨

本文分析了国外关于证券化资产会计确认的主流模式,并结合中国国情,对我国金融机构资产证券化发起人的会计确认问题进行了深入分析。