The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
The 21st century has witnessed increasing fluctuations in boththe real economy and financial markets around the world. Howto maintain the stability of the capital market has attracted moreserious attention. This paper...The 21st century has witnessed increasing fluctuations in boththe real economy and financial markets around the world. Howto maintain the stability of the capital market has attracted moreserious attention. This paper examines the impact of executivemobility on the stock price crash risk at the company level. Basedon the data of A-share listed companies during 2010–2019, ourempirical results show that executive mobility can effectivelyreduce the stock price crash risk. Furthermore, our research confirms that employee salaries play an intermediary role in theimpact of executive mobility on the stock price crash risk. Thispaper has important implications for companies in emerging markets to optimise the structure of their executive teams.展开更多
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
基金financially supported by the National Natural Science Foundation of China[Grant No.71573156].
文摘The 21st century has witnessed increasing fluctuations in boththe real economy and financial markets around the world. Howto maintain the stability of the capital market has attracted moreserious attention. This paper examines the impact of executivemobility on the stock price crash risk at the company level. Basedon the data of A-share listed companies during 2010–2019, ourempirical results show that executive mobility can effectivelyreduce the stock price crash risk. Furthermore, our research confirms that employee salaries play an intermediary role in theimpact of executive mobility on the stock price crash risk. Thispaper has important implications for companies in emerging markets to optimise the structure of their executive teams.
