number

Practice 11  (1) Research has also been done into the way people’s behavior changes in a number of small, apparently unimportant ways when they lie. (2) It has been found that if they are sitting down at the same time, they tend to move about in their cha

Practice 11  (1) Research has also been done into the way people’s behavior changes in a number of small, apparently unimportant ways when they lie. (2) It has been found that if they are sitting down

当代会计评论. 第7卷第2期(总第14期)2014年12月. Volume 7 Number 2 December 2014.pdf

本期内容包括研究论文和会议综述。研究论文主要涉及会计稳健性与边际价值效应、股权质押与资金侵占、管理会计系统与控制机制优化、纵向一体化与成本管理信息系统、定向回购与股票赠送、利益相关者与企业契约理论、政治联系与股价崩盘风险等方面。

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。