搜索结果: 1-8 共查到“政治经济学 Accounting”相关记录8条 . 查询时间(0.178 秒)
The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
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《Journal of International Accounting, Auditing and Taxation》(图)
Journal of International Accounting Auditing Taxation
2010/1/19
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
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The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in all areas of accounting research. The journal now offers four regul...
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The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscr...
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《Accounting organization and society》(会计、组织与社会)(图)
Accounting organization and society 会计 组织 社会
2010/1/15
Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and...
Accounting Education: an international journal is a peer-reviewed international journal devoted to publishing research-based papers and other information on key aspects of accounting education and tra...
《Accounting Business and Financial History》
Accounting Business and Financial History Business Financial
2010/1/15
Accounting, Business & Financial History is a major journal which covers the areas of accounting history, business history and financial history. As well as providing a valuable international forum fo...
The Relation Between the Cyclically Adjusted Budget Balance and the Growth Accounting Method of Deriving Net Fiscal Effort
expansionary/contractionary fiscal policy cyclically adjusted budget balance
2009/7/17
This paper deals with the growth accounting method used to derive “net fiscal effort”. Net fiscal effort can then provide a clue about whether fiscal policy is expansionary or not, and, together with ...