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941.
942.
DENIS J. PRATT 《Abacus》1988,24(2):170-178
This paper examines the way in which the general purchasing concept of capital has been implemented in the real business income and selling price models. It presents an analysis of the conceptual aspects of the alternative methods of implementation proposed in the literature and identifies limitations in adjusting for inflation in entry price models. 相似文献
943.
Kam?C.?Chan Carl?R.?ChenEmail author Louis?T.?W.?Cheng 《Review of Quantitative Finance and Accounting》2005,24(1):47-64
Using a set of 18 accounting journals and a sub-set of top five journals from 1991 to 2002, we rank the research productivity in accounting for a total of 119 Asia-Pacific universities. For the whole sampling period, the top five universities are the University of New South Wales, Hong Kong University of Science and Technology, Nanyang Technological University, the University of Sydney, and City University of Hong Kong. A number of prominent universities with long school history are not ranked in the top 20. During the second half of the sampling period, Hong Kong and Singaporean universities have shown the most improvement while some Australian universities have exhibited decline in research output. Also, Hong Kong University of Science and Technology replaces University of New South Wales as the first-ranked university in the period of 1997–2002. When compared with other North American universities, the accounting productivity of the top 20 Asia-Pacific institutions is comparable with that of leading universities in North America. The comparison is even more favorable to the Asia-Pacific universities during the period of 1997–2002. 相似文献
944.
The paper discusses methods for estimating the value of commercially exploited fish stocks and the cost of exploiting them. Methods which are recommended in the System of National Accounting (SNA) satellite system and the System for Integrated Environmental and Economic Accounting (SEEA) and relevant for this task are discussed. The paper questions the relevance of some of these methods. It argues for the integration of economic accounting for wild fish stocks with estimation of efficient management of them. Using biological and economic data makes it possible to produce consistent estimates of the value of fish stocks and the cost of exploiting them. These estimates are useful for national accounting and for guiding management of fisheries. This method allows estimation of the cost of inefficiency of fisheries management besides estimation of the cost of depletion. The different methods are illustrated using data on commercial fisheries in Iceland and the fish stocks that they exploit. It is shown that even if all methods are based on market valuation and use only objective data they lead to very different outcomes. 相似文献
945.
Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. 相似文献
946.
The executive agency programme has moved ahead rapidly since its introduction in 1988 and by 1996 over 70% of all civil servants were working under executive agency conditions. This has resulted in a major change in the structure of the civil service and in the management of the activities of central government. The question that then emerges concerns the benefits, if any, that these changes have brought about. This paper reports the results of a survey of a sample of senior managers in executive agencies. The survey attempted to ascertain the extent to which agencification was felt to have led to increases in autonomy and freedom to manage and also to obtain the views of managers on a range of issues including changes in operational effectiveness and quality of service delivery. These, after all, are some of the key measures of the success or otherwise of the agencification programme. The survey also examined changes in specific management accounting practices and a broad overview of the findings is provided in the paper. In general, it seems that the senior managers of executive agencies do feel that agencification has achieved many of the benefits hoped for and that is has brought about changes and improvements in management and management accounting practices. 相似文献
947.
948.
分析师在证券市场中扮演着重要角色,而上市公司信息环境则直接将影响分析师作用的发挥。本文研究了我国上市公司信息环境对分析师预测行为的影响。实证研究表明:公司信息环境越差,证券分析师将越少使用历史会计信息,分析师向证券市场传递的增量信息就越多,相对历史会计信息而言,分析师预测信息的竞争力就越高。由于国内研究上市公司信息环境的文章相对较少,所以本文为国内分析师的盈利预测及相关研究提供了一个新视角。 相似文献
949.
随着企业R&D投入的不断增长,R&D支出会计选择的经济后果变得重要。我国新会计准则由R&D费用化政策转为可选择的有条件资本化政策,面对会计政策的变迁,研究上市公司管理层R&D资本化选择的动机与影响因素成为首要问题。选取2007~2010年高新技术行业公司为样本,研究发现,大规模企业、国有控股公司、机构投资者持股比例越高的公司管理层倾向于选择资本化R&D政策,"四大"审计并未抑制R&D资本化,而债务融资约束不能解释R&D资本化选择动机。我国上市公司管理层选择资本化R&D会计政策既有提高和平滑利润的盈余管理动机,亦有向市场传递研发信号的动机。 相似文献
950.
本文以2004-2010年盈余重述为样本,检验了我国盈余重述的市场反应及其影响因素。根据重述披露的时点选择特征,首次提出聚合重述和分离重述概念。研究发现,年报的利好消息或非利好消息对盈余重述负面影响的"抵减效应"或"加剧效应"都十分显著;剔除年报影响的分离重述的市场反应显著为-3%。研究还发现,相对于被动重述,主动重述被认为是"主动说真话"的表现,具有"坦白从宽"的效果;重述追溯调整的幅度、公司盈利能力、财务风险和债务水平,都会显著影响重述公告时的市场反应程度。 相似文献