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试论财审工作对加强企业经济管理的重要性
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作者 王鹏 《当代经济》 2017年第18期86-87,共2页
伴随我国市场经济的蓬勃发展,企业面临着激烈的竞争,要想在这样的竞争环境中发展、壮大,就必须重视财审工作。企业财务管理是紧密联系到其经济命运,重点掌控到企业的投融资,企业的财务管理活动涉及到企业经济管理的全过程,并且具有综合... 伴随我国市场经济的蓬勃发展,企业面临着激烈的竞争,要想在这样的竞争环境中发展、壮大,就必须重视财审工作。企业财务管理是紧密联系到其经济命运,重点掌控到企业的投融资,企业的财务管理活动涉及到企业经济管理的全过程,并且具有综合性的科学管理活动,财审工作水平的高低,将影响到企业经营管理者的切身利益。文章将从企业的经济管理现状谈起,找出当前企业在财审工作工作中存在的问题,并对企业财审工作在经济管理中的作用进行分析,进而得出企业财审管理的重要性,并对加强企业财审工作提出几点建议,仅供参考。 展开更多
关键词 财审管理 经济管理 管理
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Decision-Making Process in Japanese Board Room. Audit & Supervisory Board as a Source of Information to Outside Board Members: A Systematic Review
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作者 Maria Vasileva Ilieva Jin-ichiro Yamada 《Journal of Modern Accounting and Auditing》 2018年第1期17-34,共18页
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy... I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors (including the CEO) and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit & Supervisory Board (Kansayaku), which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit & Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders (including the CEO) are present. 展开更多
关键词 Japanese corporate governance decision-making role information processing outside board members Audit Supervisory Board
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Stock Trading via Feedback Control: Stochastic Model Predictive or Genetic?
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作者 Mogens GrafPlessen Alberto Bemporad 《Journal of Modern Accounting and Auditing》 2018年第1期35-47,共13页
We seek a discussion about the most suitable feedback control structure for stock trading under the consideration of proportional transaction costs. Suitability refers to robustness and performance capability. Both ar... We seek a discussion about the most suitable feedback control structure for stock trading under the consideration of proportional transaction costs. Suitability refers to robustness and performance capability. Both are tested by considering different one-step ahead prediction qualities, including the ideal case (perfect price-ahead prediction), correct prediction of the direction of change in daily stock prices and the worst-case (wrong price rate sign-prediction at all sampling intervals). Feedback control structures are partitioned into two general classes: stochastic model predictive control (SMPC) and genetic. For the former class, three controllers are discussed, whereby it is distinguished between two Markowitz- and one dynamic hedging-inspired SMPC formulation. For the latter class, five trading algorithms are disucssed, whereby it is distinguished between two different moving average (MA) based strategies, two trading range (TR) based strategies, and one strategy based on historical optimal (HistOpt) trajectories. This paper also gives a preliminary discussion about how modified dynamic hedging-inspired SMPC formulations may serve as alternatives to Markowitz portfolio optimization. The combinations of all of the eight controllers with five different one-step ahead prediction methods are backtested for daily trading of the 30 components of the German stock market index DAX for the time period between November 27, 2015 and November 25, 2016. 展开更多
关键词 stock trading proportional transaction costs stochastic model predictive control genetic algorithms
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The Role of External Auditor in Protecting the Financial Information Listed in the Financial Statements in the Jordanian Industrial Companies
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作者 Firas A. N. Al-Dalabih 《Journal of Modern Accounting and Auditing》 2018年第1期6-16,共11页
This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors ... This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors who work for Jordanian industrial companies, whereas a questionnaire survey was designed and distributed to them. A total of 68 questionnaires were received that are valid for statistical analysis accounting for 97% of the overall distributed questiormaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study revealed that the external auditor uses the information technology in examining the financial information listed in the financial statements. Also, it was found that the external auditor is keen to ensure the credibility of the financial statements of the company. The study recommended the external auditor in the Jordanian industrial companies to be more interested in updating the company's electronic financial system. 展开更多
关键词 external auditor financial statements Jordanian industrial companies
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How the Students Use Ethical Theories to Name Their "Most Ethical" Person Awards
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作者 R. Wayne Counts John-Paul Pitre Carol Sullivan 《Journal of Modern Accounting and Auditing》 2018年第1期1-5,共5页
When several scandals damaged the USA business environment, ethics education became a mandate for students in several states. Ethical theories were integrated into the business curriculum and the students are expected... When several scandals damaged the USA business environment, ethics education became a mandate for students in several states. Ethical theories were integrated into the business curriculum and the students are expected to apply these theories to the real world. The purpose of this research is to provide information related to the students' applications as they named their "most ethical" person and communicated the reasoning behind their selection. 展开更多
关键词 ETHICS role models
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