This paper puts forward the proposal of setting up the detailed accounting items for the expenditure of research and development projects, illustrates the accounting methods for the general accounting operations, proposes the form of adding and deducting the research and development expense, and explains...
Accounting Research and Theory: The Age of Neo-Empiricism The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and ... M Gaffikin - 《Australasian Accounting Business & Finance Journal》...
This paper assesses the impact of accounting research on finance using citational methods and content analysis. The data are 715 articles published in seven finance journals. In contrast to previous research of the influence of finance research on accounting, the results show relatively little impact...
Call for Papers-Accounting and Finance Research We are seeking submissions for forthcoming issues published inFebruary and May 2025. The paper should be written in professional English. The length of 3000-8000 words is preferred. All manuscripts should be prepared in MS-Word format, and submitted ...
《会计与商业研究》(Accounting And Business Research)是一本以BUSINESS, FINANCE综合研究为特色的国际期刊。该刊由Taylor & Francis出版商创刊于1970年,刊期7 issues/year。该刊已被国际重要权威数据库SCIE、SSCI收录。期刊聚焦BUSINESS, FINANCE领域的重点研究和前沿进展,及时刊载和报道该领域的研究成果,致力于成为该...
ResearchJournalof'FinanceandAccountingISSN2222-1697(Paper)ISSN2222-2847(Online)Vol.3No.52012...AboutResearchJournalofFinanceandAccountingThescopesoftheResearchJournalofFinanceandAccounting(RJFA)include,butnotlimitedto,assetpricing,investments,riskmanagement,regulation,andinsurancetocorporatefinance,financialintermedia...
Each paper published in Journal of Accounting, Business and Finance Research is assigned aDOI® number, which appears beneath the author's affiliation in the published paper. ClickHEREto know what is DOI (Digital Object Identifier)? ClickHEREto retrieve Digital Object Identifiers (DOIs) for journal...
ER Utami,NO Pusparini - International Conference on Accounting & Finance 被引量: 0发表: 2019年 Essays in Financial Accounting and Auditing This thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account....
科研成果发表于Contemporary Accounting Research(FT50)、Journal of Accounting, Auditing and Finance(ESCI)、Accounting and Finance(SSCI)、Applied Economics(SSCI)等。主持国家自科青年基金、福建省社科基金项目。曾获公司金融与金融市场暑期研习...
Next, we review existing research on big data in accounting and finance. In addition to auditing, our analysis shows that existing research extends across three other genealogies: financial distress modelling, financial fraud modelling, and stock market prediction and quantitative modelling. Auditing is...