The "Production" of Accounting Information Between Regulatory and Free Market Approach: An (Eternally) Open Issue
The "Production" of Accounting Information Between Regulatory and Free Market Approach: An (Eternally) Open Issue
关键词
会计信息
资本市场
监管模式
自由
发行
生产
发展趋势
全球经济
accounting information, free market, regulation, Anglo-Saxon accounting, agency theory, signallingtheory, information asymmetry
参考文献50
-
1Akerlof, G. A. (1970). The market for "lemons": Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488-500.
-
2Alexander, D., & Archer, S. (2000). On the myth of"Anglo-Saxon" financial accounting: A response to Nobes. The International Journal of Accounting, 35(4), 539-557.
-
3Beaver, W. (1981). Financial reporting." An accounting revolution (lst ed.). Englewood Cliffs, NJ: Prentice Hall.
-
4Beaver, W. (1989). Financial reporting: An accounting revolution (2nd ed.). Englewood Cliffs, NJ: Prentice Hall.
-
5Beaver, W. (1998). Financial reporting: An accounting revolution (3rd ed.). Upper Saddle River, NJ: Prentice Hall.
-
6Belkaoui, A. R. (2004). Accounting theory (5th ed.). London: Thomson.
-
7Bowers, P. F. (1974). Private choice and public welfare." The economics of public goods. New York, NY: The Dryden Press.
-
8Cooper, K., & Keim, G. D. (1983). The economic rationale for the nature and extent of corporate fmancial disclosure regulation: A critical assessment. Journal of Accounting and Public Policy, 2(3), 189-205.
-
9Deegan, C., & Samkin, G. (2004). New Zealand financial accounting. Auckland, New Zealand: McGraw-Hill.
-
10Demski, J., & Feltham, G. (1976). Cost determination." A conceptual approach. Ames, IA: Iowa State University Press.
-
1张蜀芳.论会计信息价值的最大化——财务报告的改进[J].会计师,2009(11):81-82.
-
2It's Time to Free up the Yuan[J].China International Business,2015(2):62-62.
-
3蒋剑岚.浅论会计信息失真的原因及防范对策[J].犯罪研究,2005(1):75-77.
-
4陶冬.银行进入新的去杠杆周期[J].企业家(内刊),2011(12):16-16.
-
5周毅,覃合.“两廊一圈”与中国—东盟区域性物流中心建设[J].东南亚纵横,2005(6):15-19. 被引量:7
-
6Chairman of China Securities Regulatory Commission vows for IPO reform[J].China's Foreign Trade,2009(3):16-16.
-
7WHATS SUP In This Issue[J].楼市,2013(3):7-7.
-
8谁说城市里不能赤足[J].篮球,2010(8):100-101.
-
9China attracts half of industry's global production investment[J].China's Foreign Trade,2010(11):15-15.
-
10daigua.信用卡现在免年费 大单汇款也Free[J].电脑爱好者,2007(14):51-51.