1)theoretical framework理论框架 1.The theoretical framework of financial efficiency analysis;金融效率分析的理论框架 2.Theoretical Framework of Commercial Credit: Homogeneity and Asynchrony of Personality and Property Credit;商事信用的基本理论框架:人格信用与财产信用的同质与异步 3.Theoretical Framework,Operationa...
The effect of relative performance evaluation on earnings management: a game-theoretic approach. :Because investors and creditors often compare the financial statements of similar or competing firms when deciding how to allocate their funds, it is like... Bagnoli,Mark,Watts,... - 《Journal of Acc...
Klingenberg, B., & Geurts , T. (2009). A Theoretical Framework For Financial Performance Measurement Of Operations Management Strategies. In Proceedings of the Northeast Decision Sciences Institute. Smithfield, RI,: Northeast Decision Sciences Institute....
1)theoretical analytical framework理论评析框架 1.In order to improve the representativeness of the samples and the quality of the survey research,this paper presented a theoretical analytical framework,and made comprehensive and systematical analysis.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出...
On Internet Financial Reporting:the Theoretical Basis of XBRL There is no conceptual framework to guide the development of XBRL,which results in lack of necessary theoretical support,lack of organizational hierarchy a... T Zhang - 《Accounting Research》 被引量: 15发表: 2006年 CONSTRUCTING A MODEL...
There are three changes of modern economy: substance economy is turning to knowledge economy and sustainable development. The paper discusses the innovations of modern financial accounting theory that includes accounting object, accounting assumption, qualitative characteristics of accounting profession, accounti...
The Theoretical Framework – Recognition of Financial Instruments 来自 Wiley 喜欢 0 阅读量: 11 作者: J Ramirez 关键词: effective interest rate (EIR financial asset financial instrument financial liability FVTPL IFRS 9 收藏 引用 批量引用 报错 分享 ...
aThis programme provides advanced study of accounting and financial management. It enables professionally qualified accountants to take stock of what they have learnt, and helps graduates to extend their academic training. You will gain the theoretical framework and skills needed to cope with the incre...
The effects of debt management on financial markets, risk-sharing, policy credibility, interest costs, and taxation are evaluated within a unified theoretical framework. The analysis clarifies the trade-off involved in policy decisions and ... C Favero,A Missale,G Piga - Centre for Economic Poli...
theoretical framework is the abstract reflection of the discipline system in the enterprise practice and application.With the guidance of theoretical framework,the position of Chinese management accounting in enterprises have been improving and the valuable experience combining the policy guidance by Chinese...