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厦门大学会计发展研究中心沈江华助理教授在Accounting and Finance发表论文（图）
厦门大学会计发展研究中心 沈江华 Accounting and Finance 信息披露 公司治理 资本市场
2022/7/11
2021年11月，会计学系/会计发展研究中心沈江华助理教授（第一作者）及其他两位合作者撰写的论文＂The unintended consequence of financial statement comparability: evidence from managerial learning practices＂在Accounting and Finance线上发表。
中国石油大学（北京）工商管理学院管理会计双语课件Chapter8 Motivating Behavior in Management Accounting and Control Systems
中国石油大学（北京）工商管理学院 管理会计 双语课件 Chapter8 Motivating Behavior in Management Accounting Control Systems
2019/1/16
中国石油大学（北京）工商管理学院管理会计双语课件Chapter8 Motivating Behavior in Management Accounting and Control Systems。
中国石油大学（北京）工商管理学院管理会计双语课件Chapter7 Management Accounting and Control Systems:Assessing Performance over the Value Chain
中国石油大学（北京）工商管理学院 管理会计 双语课件 Chapter7 Management Accounting Control Systems Assessing Performance over the Value Chain
2019/1/16
中国石油大学（北京）工商管理学院管理会计双语课件Chapter2 Management Accounting and Control Systems:Assessing Performance over the Value Chain。
美国会计协会2018年财务会计年中会议（2018 Financial Accounting and Reporting Section Midyear Meeting）
美国会计协会 2018年 财务会计 年中会议
2018/1/10
We are pleased to announce that the 2018 Midyear Meeting of the Financial Accounting and Reporting Section (FARS) will be held in Austin, Texas at the Hilton Austin on January 26-27, 2018. We welcome ...
韩山师范学院财务管理课件第二章 Review of Accounting。
Is There a Feedback Mechanism in Accounting?
Accounting information system Accounting standards Creative accounting Information in accounting Objectivity in accounting
2016/1/27
The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedba...
Strategic Management Accounting Development during Last 30 Years
Accounting Information Business Strategy Life Cycle Costing
2016/1/27
This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of s...
Accounting System and Financial Performance Measurements
Dual Concept Financial Performance Management Accounting
2016/1/27
The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement ...
Material Flow Cost Accounting in Czech Environment
Costing Environmental Management Accounting Management Accounting Material Flow Cost Accounting
2016/1/27
The theme of article is the draft of ISO 14051-Environmental Management – Material flow cost accounting – General framework, whose final form should be finished at the end of 2011 or later. This stand...
The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
Czech Accounting Legislation Financial Performance IFRS Income Statement US GAAP
2016/1/27
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended ...
Accounting for Expectational and Structural Error in Binary Choice Problems: A Moment Inequality Approach
discrete choice models moment inequalities entry models
2015/7/17
Many economic decisions involve a binary choice - for example, when consumers decide to purchase a good or when rms decide to enter a new market.
In such settings, agents' choices often depend on im...
Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
IPOs, organisational and management accounting change in listed Chinese state-owned enterprises
IPOs organisational management accounting listed Chinese state-owned enterprises
2014/5/6
Since the early 1990s, under the programmes of ‘corporatisation’ and ‘marketisation’, stock exchange listing has become a central platform for a more recent round of state-owned enterprises (SOEs) ref...
This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs. Contributors to the management accounting literature (eg Nandan, 2010) have suggested that ...
Accounting for Calibration Uncertainties in X-ray Analysis: Effective Areas in Spectral Fitting
Accounting for Calibration Uncertainties Effective Areas in Spectral Fitting X-ray Analysis
2011/3/25
While considerable advance has been made to account for statistical uncertainties in astronomical analyses, systematic instrumental uncertainties have been generally ignored. This can be crucial to a ...