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Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
Fair Value Accounting Goodwill Accounting Standards Agency Theory
2015/4/21
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
Mental Accounting and Small Windfalls:Evidence from an Online Grocer
Spending Consumer Behavior Mathematical Methods Food and Beverage Industry Retail Industry
2015/4/21
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases cu...
The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market
Fair Value Accounting Investment Securities Role Relevance
2013/2/23
The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per sha...
E-Business Education: A Phenomenographic Study of Online Engagement among Accounting, Finance and International Business Students
Business Education Online Engagement International Education
2013/2/23
This paper examines online engagement in the business learning context among international and local students in Australia. Online engagement among business students and lecturers has long been critic...