会计信息流逻辑及其优化

会计信息流逻辑的顺畅和严密,对证券市场中市场参与者交易信念的差异起重要作用,进而影响到证券定价的有效性。本文提出了会计信息流逻辑概念,分析了会计信息流逻辑的阻碍因素,并在此基础上,从专业信息使用者的需求特征、会计信息披露技术、信息分析中介、对抗性程序、会计信息受众广度、对制度的信任和价格管制等七个方面提出了会计信息流逻辑的优化思路。

披露方式对会计报告目标实现的影响分析——基于会计信息传递阶段的视角

会计信息流的传递过程可分为会计信息的处理、传输、使用阶段。信息流经过这些阶段,会计报告目标才有可能实现。本文通过对各阶段进行分析后发现,各种披露方式各有优劣,并对会计报告目标的实现有不同的影响;XBRL模式财务报告是会计报告的发展趋势,只有不断改进才能有助于会计报告目标的实现。

财务报告目标视角下会计信息传递手段的演化

本文从阐述会计信息的处理、传输和使用三个阶段入手,分析了传输介质对财务报告目标的影响,认为采用XBRL模式的互联网财务报告有助于财务报告目标的实现。

Social networks improve leaderless group navigation by facilitating long-distance communication

Group navigation is of great importance for many animals, such as migrating flocks of birds or shoals of fish. One theory states that group membership can improve navigational accuracy compared to limited or less accurate individual naviga- tional ability in groups without leaders （＂Many-wrongs principle＂）. Here, we simulate leaderless group navigation that includes social connections as preferential interactions between individuals. Our results suggest that underlying social networks can reduce navigational errors of groups and increase group cohesion. We use network summary statistics, in particular network motifs, to study which characteristics of networks lead to these improvements. It is networks in which preferences between individuals are not clustered, but spread evenly across the group that are advantageous in group navigation by effectively enhancing long-distance information exchange within groups. We suggest that our work predicts a base-line for the type of social structure we might expect to find in group-living animals that navigate without leaders