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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。
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
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...
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 ...
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 ...
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...
Since the early 1990s, under the programmes of ‘corporatisationand ‘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 ...
Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participa...

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