Improving consistency in interpreting SFAS 5 probability phrases

Statement of Financial Accounting Standard No. 5, Accounting for Contingencies (SFAS No. 5), relies on verbal probability phrases to guide recognition or disclosure decisions for loss contingencies. One of the challenges facing accountants is that verbal probability terms are vague and may have multiple meanings; thus, different accountants may interpret the same probability phrase differently. Given this background, our study addresses the difficulty of interpreting verbal probability phrases and explores a simple way to improve judgment quality. Evidence from our experiment suggests that supplementing verbal probabilities with their corresponding numerical values reduces interpersonal variability in interpreting SFAS No. 5 terms.     

非寿险业实施《企业会计准则解释第2号》的预期经济后果分析

保险业全面实施<企业会计准则解释第2号>,是中国保险业和保险会计准则发展史上新的里程碑,它的实施必然会产生一定的经济后果.人们在对经济后果思考的同时,也对新准则的执行效力和是否能推动中国保险业持续与稳定发展表示担忧.本文首先归纳和总结非寿险业实施保险新会计准则的预期正面经济后果,其次探讨其实施新准则的预期负面经济后果,...     

制度压力感知与官员独董辞职--基于“中组部18号文”的实证研究

现有文献发现,官员特征(如官员的任期、异地交流、更替等)对地方经济增长和公司财务行为有重要影响,但是由于不易准确度量及缺少恰当的研究情境,对官员对制度压力的感知情况考察不足。作为外生的政策冲击,“中组部18号文”的颁布及施行提供了难得的研究机会。使用手工搜集的自“中组部18号文”发布以来的官员独董辞职数据,本文从制度压力感知的角度,考察了官员行政级别、公司产权性质和地区政治强度对官员独董辞职时间早晚的影响。研究发现：行政级别越高、国有控股上市公司以及上市公司所属地区政治强度越大的官员独董,对制度压力的感知越深刻、越敏锐,辞职时间也就越早。可见,企业经营者需要深入思考政治关联的不确定性和脆弱性,认清其可能存在的潜在风险。此外,文章还考察了外部治理环境对官员独董辞职行为特征的调节效应,并且发现,良好的外部治理环境有助于提升政策的执行效率。     

Excessive availability for work: Good or bad? Charting underlying motivations and searching for game-changers

“Excessive availability for work” (hereafter EAW), or overwork is multi-faceted in nature, and encompasses behavioral manifestations such as long working hours (including overtime work), sickness presenteeism (SP), leavism, and teleworking (working on mobile devices outside the workplace and during off-time) as a few prevalent observations. To facilitate systematic research in the field, a broad framework needs to be formulated to explain, predict, and understand the phenomena. We thus introduce a motivational theoretical perspective on EAW to explain the underlying psychological process of such an act as a practice of human agency at work. This exercise of human agency sets motion the dynamic process actualizing both potential costs as well as benefits of EAW, over an extended period of time. We based our theoretical formulation on the proposition of the general model of values and work (Roe & Ester, 1999) and the basic tenet of the self-determination theory (SDT, Deci & Ryan, 1985). In particular, we adopted the autonomous-controlled orientation as an individual difference construct, linking it with intrinsic/extrinsic work values. These divergent work values then express themselves in the act of voluntary/involuntary EAW, motivated by the individual's strive to satisfy basic human needs of autonomy, competency, and relatedness. It is these distinct motivations that finally determine the good or bad outcomes, possibly varying in different frame of time. We further acknowledged that many environmental and personal factors could act as moderators in the self-motivational/regulatory process and alter the good or bad outcomes of EAW. We used psychological detachment as a moderator to serve as an illustration, and encouraged future concerted research applying our theoretical model.     

Introduction to and overview of SFAS No. 158: A visual presentation

This short teaching note introduces a visual exhibit to help accounting students understand and learn SFAS No. 158 accounting for defined pension plans.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal

Abstract

We explain the process and documents that internalise the European Union (EU) Directive No. 2013/34 in Portugal. The Portuguese accounting standard setting body, the Comissão de Normalização Contabilística (CNC), is the entity in charge of the preparation and implementation of accounting standards. As such, CNC was responsible for the implementation of the EU Directive in Portugal. The Directive was approved by Decree-Law No. 98/2015 of 2 June 2015, but many important aspects of the Directive had already been adopted in Portugal when a new accounting system, designated Sistema de Normalização Contabilística (SNC), was introduced in 2009. Decree-Law No. 98/2015 of 2 June 2015 amends the SNC system to incorporate news aspects of the 2013 EU Directive. The current accounting rules in Portugal are strongly aligned with IFRS but some differences exist.     

居民网络消费价格指数编制：实践经验、问题与展望

随着居民网络消费的急剧增长,编制居民网络消费价格指数的必要性凸显;但网络消费大数据具有更新快、容量大、频率高、噪音多等特点,传统价格指数理论和方法难以适用。aSPI和1号店指数的编制实践,从源头上优化了基础数据质量,提高了商品篮子的代表性和时效性,指数构造方法更为科学,并开发了系列创新型价格指数,但也存在信息登记标准和规范不统一、大数据技术运用和数据处理不充分、方法和数据发布不完整、理论和方法创新不足等问题。因此,还需要大力促进网络消费数据的共享,系统推动网络消费价格指数理论和方法的创新,积极推进相关统计规范和标准的制定与应用,并进一步强化创新型特色价格指数编制的实践探索。     

深圳地铁5号线建设过程新技术的应用研究

我国地铁建设近几年快速发展的同时迎来了一批新技术在建设过程中的应用,比如三维技术、远程监控、自动化监控等。本文从深圳地铁5号线建设现状谈起,简单介绍了5号线在建设过程中采用新技术所体现的效果,希望为以后地铁工程建设提供一定的经验借鉴。     

城市创意产业的市、区、校三方联动创新模式——以上海市杨浦区“国际设计一场”为例

以上海市杨浦区＂国际设计一场＂为例,提出了一种城市创意产业的创新模式——市、区、校三方联动模式。通过分析三方联动模式发展的动力机制,总结了该模式的核心优势,并预见了该模式的应用前景。     

富煤一矿后备区煤层全硫变化规律及原因分析

文章通过对周边矿区及区域地质背景的研究,依据煤质化验数据,对区内可采煤层煤质中的全硫变化规律及其原因进行了分析并得出结论,对周边矿区勘探及本矿井生产有一定的指导意义。