Bike sharing is a new type of"Internet+"model.At present,China has not yet introduced relevant Internet operating systems and accounting standards.There is still a big problem in the financial accounting and...Bike sharing is a new type of"Internet+"model.At present,China has not yet introduced relevant Internet operating systems and accounting standards.There is still a big problem in the financial accounting and processing of the bike sharing platform.This paper firstly summarizes the development status of bike sharing,then analyzes the related financial accounting problems of bike sharing with the example of Mobike,and points out the main problems faced by the financial accounting of bike sharing short-time rental model,and finally proposes countermeasures for the financial accounting of bike sharing short-time rental model.展开更多
This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard...This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard setting.I establish a methodology to quantify the complex work of the FASB through factor analysis and condense various proxies into three meaningful performance metrics:thoroughness,timeliness,and consensus.These performance measures are used as dependent variables in a regression analysis to capture how the work of the FASB varies with respect to funding and voting changes.I find evidence that a change in FASB funding from private donations to mandatory accounting support fees is associated with an improvement in Board consensus but no significant change in thoroughness or timeliness.I also find the change in voting rules from supermajority to simple majority is associated with improvements in timeliness but a decline in thoroughness and consensus.Overall,the results suggest that the work of the FASB is multidimensional and that the improvement of one area may come at the cost of another.展开更多
基金Guangdong Provincial Quality Engineering Construction Project"Application-oriented Talent Cultivation Demonstration Specialty——Financial Accounting Education"(Project No.:0003014041)Zhanjiang Municipal Philosophy and Social Science Planning Project(Project No.:ZJ17YB19)+1 种基金South Sea Silk Road Collaborative Innovation Center in Lingnan Normal University(Project No.:2017SL03)School-level Teaching Reform Project——"Research on the Cultivation Mode of Management-type Accounting Talents"in Lingnan Normal University(Project No.:LSJG1718).
文摘Bike sharing is a new type of"Internet+"model.At present,China has not yet introduced relevant Internet operating systems and accounting standards.There is still a big problem in the financial accounting and processing of the bike sharing platform.This paper firstly summarizes the development status of bike sharing,then analyzes the related financial accounting problems of bike sharing with the example of Mobike,and points out the main problems faced by the financial accounting of bike sharing short-time rental model,and finally proposes countermeasures for the financial accounting of bike sharing short-time rental model.
文摘This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard setting.I establish a methodology to quantify the complex work of the FASB through factor analysis and condense various proxies into three meaningful performance metrics:thoroughness,timeliness,and consensus.These performance measures are used as dependent variables in a regression analysis to capture how the work of the FASB varies with respect to funding and voting changes.I find evidence that a change in FASB funding from private donations to mandatory accounting support fees is associated with an improvement in Board consensus but no significant change in thoroughness or timeliness.I also find the change in voting rules from supermajority to simple majority is associated with improvements in timeliness but a decline in thoroughness and consensus.Overall,the results suggest that the work of the FASB is multidimensional and that the improvement of one area may come at the cost of another.
