汇总
发表于 2025-3-27 00:38:27
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adroit
发表于 2025-3-27 02:38:29
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恸哭
发表于 2025-3-27 08:32:04
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千篇一律
发表于 2025-3-27 11:21:30
2197-8859 ocal accounting standards from the viewpoint of earnings proDespite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate sy
猜忌
发表于 2025-3-27 15:29:50
Matching Expenses with Revenues Around the Worldn each country. These results suggest that accrual process, supported by matching and accruals, promotes the earnings smoothing and signaling the future cash flows in the Far East countries, especially in Japan. These findings indicate that there are major differences in the roles of matching around the world.
含糊
发表于 2025-3-27 21:30:26
Accounting Policy Choice for Negative Goodwillhe business combination will incur costs or loss and that systematic amortization—which was a requirement before the Accounting Standard for Business Combinations in Japan was revised—might have offered useful information on the future outlook of the company.
个阿姨勾引你
发表于 2025-3-27 22:19:07
The Effects of Risk Disclosure on Evaluation of Management Forecast Revisionsally, the market only discounts a management forecast revision when the common risk is disclosed. The results indicate that narrative disclosure provides useful information to aid understanding of financial information. In addition, the results also imply that business risk disclosure has ex-post information value.
全能
发表于 2025-3-28 05:38:36
The Effect of Continuous Disclosure of Environmental Reportwer cost of capital. Overall, our results are consistent with some of prior evidences that capital market participants appear to value the existence and availability of voluntary corporate environmental information and add new evidences to environmental disclosure literature.
abracadabra
发表于 2025-3-28 09:33:32
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顶点
发表于 2025-3-28 11:56:31
Kunio Ito accompanying chat indicate that groups with less experienced team members attempt to compensate for the effect of delay. In contrast, more experienced groups do not adjust their communication in response to delay, and their performance remains sensitive to the delay manipulation.