The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
Air quality has a significant relationship with our life. Residents are concerned with the environment issue of Chongqing, which used to be one of major industrial cities in China. We choose the air quality of Chongqi...Air quality has a significant relationship with our life. Residents are concerned with the environment issue of Chongqing, which used to be one of major industrial cities in China. We choose the air quality of Chongqing as the research object, valued by choice experiment model with designed questionnaires, to discuss the best approach of improving the air quality. Firstly, the paper introduces the representative methods of the stated preferences: CVM and choice experiment(CE). The choice experiment(CE) could be designed in a series of situations with many different attributes to test the relative values among the attributes, which are the evidences of ranking importance of the attributes. Because the improvement of air quality is affected by multiple factors, the technique is better at valuing the economical impacts. Once the attributes and levels are decided, profiles and choice sets can be designed. We can also collect data through questionnaires and use the conditional logit model to evaluate the improvement of air quality in Chongqing. The result shows the relative importance of the elements selected to evaluate the improvement of urban air quality. In a word, this research has important practical value to better the air quality.展开更多
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
文摘Air quality has a significant relationship with our life. Residents are concerned with the environment issue of Chongqing, which used to be one of major industrial cities in China. We choose the air quality of Chongqing as the research object, valued by choice experiment model with designed questionnaires, to discuss the best approach of improving the air quality. Firstly, the paper introduces the representative methods of the stated preferences: CVM and choice experiment(CE). The choice experiment(CE) could be designed in a series of situations with many different attributes to test the relative values among the attributes, which are the evidences of ranking importance of the attributes. Because the improvement of air quality is affected by multiple factors, the technique is better at valuing the economical impacts. Once the attributes and levels are decided, profiles and choice sets can be designed. We can also collect data through questionnaires and use the conditional logit model to evaluate the improvement of air quality in Chongqing. The result shows the relative importance of the elements selected to evaluate the improvement of urban air quality. In a word, this research has important practical value to better the air quality.
