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当代会计评论. 第5卷第1期(总第9期). Volume 5 number 1.pdf

本书内容包括研究论文和综述。研究论文主要涉及内部控制与分析师预测、集成作业与变动成本核算体系、制度环境与存货管理、集团管控与制衡、管理者控制权私有收益、证券投资基金持有偏好与计数面板数据模型、市场化程度与公允价值计量、控制权与会计稳健性等方面。本期还刊登一篇研讨会观点综述,主要是

Passage 2Questions 6 to 10 are based on the following passage.  There are two methods of fighting, the one by law, the other by force; the first method is that of men, the second of beasts; but as the first method is often insufficient, one must have reco

Passage 2Questions 6 to 10 are based on the following passage.  There are two methods of fighting, the one by law, the other by force; the first method is that of men, the second of beasts; but as the

当代会计评论. 第5卷第2期(总第10期). Volume 5 number 2.pdf

本期的研究论文主要涉及审计质量与胜任能力、激励与风险不匹配及资本结构、市值管理与利益相关者、盈余持续性与时间序列、中小投资者保护与公司治理、会计准则变迁与盈余稳健性、内部控制与监督要素、企业社会责任与股权性质等方面。