The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accoun...The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.展开更多
At present,water pollutant emission trading plays an increasingly important role in pollution control in many foreign countries,and its pilot studies and demonstration have also been started in China.In order to solve...At present,water pollutant emission trading plays an increasingly important role in pollution control in many foreign countries,and its pilot studies and demonstration have also been started in China.In order to solve the problem of initial allocation of emission permits:premise and basis of emission trading in a river basin,basic principles on initial allocation of actual emission permits in China are put forward.And it is thought that local development stage of industry should be taken into full account for initial allocation model of emission permits.There are five different allocation models in different development stages of industry,including models like distribution according to needs,improved same-rate reduction,performance,integration and environmental capacity,etc.The initial allocation of emission permits in various basins should choose a suitable model in accordance with their respective development stages.It is suggested in this article that integrated allocation model should be a main choice for current development stage of industry in China.展开更多
In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair valu...In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair value. The paper assesses the impact concentrate on the IFRS adopter countries and at the same time on the Business Valuation Standards （BVS）, because they provide consistence and comparability, in time and in space, to the valuation even different implementation levels of the accounting information system （AIS）. The results corroborate that rules and practices are not sufficient conditions to create a widespread accounting language, and international institutional standards play an essential role in framing financial reporting characteristics, in order to assist financial analysts and accountants to implement the accounting system and strategies, as well as, on firms to adopt the best valuation practices on their disclosures. Also, the authors recommend that the International Accounting Standards Board [IASB], the Securities and Exchange Commission [SEC], the European Commission [EC] and valuation agencies should now devote their efforts to harmonizing valuation standards rather than harmonizing accounting standards.展开更多
文摘The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
基金Research sponsored by the Major Project of National Science and Technology of China(Grant no.2009ZX07210)
文摘At present,water pollutant emission trading plays an increasingly important role in pollution control in many foreign countries,and its pilot studies and demonstration have also been started in China.In order to solve the problem of initial allocation of emission permits:premise and basis of emission trading in a river basin,basic principles on initial allocation of actual emission permits in China are put forward.And it is thought that local development stage of industry should be taken into full account for initial allocation model of emission permits.There are five different allocation models in different development stages of industry,including models like distribution according to needs,improved same-rate reduction,performance,integration and environmental capacity,etc.The initial allocation of emission permits in various basins should choose a suitable model in accordance with their respective development stages.It is suggested in this article that integrated allocation model should be a main choice for current development stage of industry in China.
文摘In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair value. The paper assesses the impact concentrate on the IFRS adopter countries and at the same time on the Business Valuation Standards （BVS）, because they provide consistence and comparability, in time and in space, to the valuation even different implementation levels of the accounting information system （AIS）. The results corroborate that rules and practices are not sufficient conditions to create a widespread accounting language, and international institutional standards play an essential role in framing financial reporting characteristics, in order to assist financial analysts and accountants to implement the accounting system and strategies, as well as, on firms to adopt the best valuation practices on their disclosures. Also, the authors recommend that the International Accounting Standards Board [IASB], the Securities and Exchange Commission [SEC], the European Commission [EC] and valuation agencies should now devote their efforts to harmonizing valuation standards rather than harmonizing accounting standards.
