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科研机构
上海财经大学 [17]
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期刊论文 [17]
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2018 [2]
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内容类型:期刊论文
专题:上海财经大学
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财务报告概念框架的地位和目的
期刊论文
新会计, 2018, 期号: 05, 页码: 62
作者:
钱逢胜
;
乔元芳
收藏
  |  
浏览/下载:6/0
  |  
提交时间:2019/08/24
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
期刊论文
JOURNAL OF ACCOUNTING & ECONOMICS, 2018, 卷号: 65, 期号: 1, 页码: 21-40
作者:
Lennox, Clive
;
Wang, Zi-Tian
;
Wu, Xi
收藏
  |  
浏览/下载:3/0
  |  
提交时间:2019/08/22
Stock-financed acquisitions
Earnings management
Audit
Adjustments
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
期刊论文
ACCOUNTING REVIEW, 2017, 卷号: 92, 期号: 5, 页码: 61-87
作者:
He, Xianjie
;
Pittman, Jeffrey A.
;
Rui, Oliver M.
;
Wu, Donghui
收藏
  |  
浏览/下载:13/0
  |  
提交时间:2019/08/22
social ties
external auditors
audit committee
Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption
期刊论文
JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 2016, 卷号: 51, 期号: 2, 页码: 435-462
作者:
Dong, Yi
;
Li, Oliver Zhen
;
Lin, Yupeng
;
Ni, Chenkai
收藏
  |  
浏览/下载:1/0
  |  
提交时间:2019/08/22
Auditors' Role in China: The Joint Effects of Guanxi and Regulatory Sanctions on Earnings Management
期刊论文
JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2015, 卷号: 30, 期号: 4, 页码: 461-483
作者:
Du, Ning
;
Ronen, Joshua
;
Ye, Jianfang
收藏
  |  
浏览/下载:50/0
  |  
提交时间:2019/08/22
Chinese auditors
earnings management
auditor independence
regulatory sanctions
judgment
An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption: Evidence from China
期刊论文
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2014, 卷号: 33, 期号: 4, 页码: 356-371
作者:
Cang, Yongtao
;
Chu, Yiyun
;
Lin, Thomas W.
收藏
  |  
浏览/下载:3/0
  |  
提交时间:2019/08/22
Causes and consequences of corporate asset exchanges by listed companies in China
期刊论文
INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2014, 卷号: 31, 页码: 205-217
作者:
Lou, Fang
;
Wang, Jiwei
;
Yuan, Hongqi
收藏
  |  
浏览/下载:2/0
  |  
提交时间:2019/08/22
Asset exchange
Tunneling
Propping
International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
期刊论文
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2014, 卷号: 42, 期号: 3, 页码: 469-507
作者:
Kim, Jeong-Bon
;
Shi, Haina
;
Zhou, Jing
收藏
  |  
浏览/下载:5/0
  |  
提交时间:2019/08/22
International financial reporting standards (IFRS)
Cost of equity capital
Institutional infrastructure
Governance mechanism
Enforcement mechanism
Mandatory IFRS adoption and executive compensation: Evidence from China
期刊论文
CHINA JOURNAL OF ACCOUNTING RESEARCH, 2014, 卷号: 7, 期号: 1, 页码: 9-29
作者:
Hou, Qingchuan
;
Jin, Qinglu
;
Wang, Lanfang
收藏
  |  
浏览/下载:2/0
  |  
提交时间:2019/08/22
IFRS adoption
Executive compensation
Accounting-based performance sensitivity
Does High-Quality Financial Reporting Mitigate the Negative Impact of Global Financial Crises on Firm Performance? Evidence from the United Kingdom
期刊论文
AUSTRALASIAN ACCOUNTING BUSINESS AND FINANCE JOURNAL, 2014, 卷号: 8, 期号: 5
作者:
Lin, Zhiwei
;
Jiang, Yihong
;
Tang, Qingliang
;
He, Xiangjian
收藏
  |  
浏览/下载:6/0
  |  
提交时间:2019/08/22
Financial crisis
Liquidity
Financial reporting quality
Earnings management
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