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世界会计学文献[二]

来源:待查   发布时间:2004-09-27  作者:待查   编辑:admin

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    一、会计理论和会计原则
 
  OUverio, Mary Ellen ; The New Stmcture for Intema tional Accounting Standards, The CPA Journal, 70 (5), May 2000.  
  
  二、财务会计
  
  Ali, Ashiq, Lee-Seok Hwang, and Mark A. Trombley; Accruals and Futare Stock Retums: Tests of the Nalve Investor Hypothesis, lounzal of Accounting, Auditing & Finance, 15(2) (New Series) , Sprtng 2000.
  
  Annisette, Marcia; Imperialism and the Professions:The EdQcation and Certificadon of Accountants in Trinidad and Tobago, .4ccounting,Organizations and Socieg/, 25(7) , October 2000.
  
  Boyns, Trevor, and John R. Edwards; Pluralistic Approaches to  Knowing More: A Comment on Hoskin and Macve, Accounting Historians Joumal, 27 (1), June 2000.
  
  Brigker, Robert, and Nandini Chandar; Where Berle and Means Went WronS: A Reassessment of Capital Market Agency and Financial Reponing,AccounUng.Organizabons and Socieb/, 25 (6) , August 2000.
  
  Demski, Joel S., and Hans Frimor (DISCUSSANT : Richard Lambert) ; Performance Measore Garbling Under Renegotiation in Multi-Period Agencies,fournal of Accouuting Research, 37 (supplement) . 1999.
  
  Ely, Kirsten, and GteSQrY Waymire (DISCUSSANT: Paal Zarowin);Intangtble Assets and Stock Prices . in the Pre-SEC Era, Journal of Accounting Research,37 (supplement) , 1999.
  
  Fama, Eugene F., and Kenneth R. French ; Forecasting Profitability  and Eamings, The Journal of Business,73(2), April 2000.
  
  Fischer, Paul E., and Robert E. Verrecchia ; Reporting Bias, The Accounting Reoieu7, 75(2) , April 2000.
  
  Fleming, Robert J., Samuel P. Graci, and Joel E. Thompson ;The Dawning of the Age of uantitative/Empirical Methods in AccountinS Research : Evidence from the Leadtng Authors of The Acconnting Review, 1966-1985, Accounting Historians fountal, 27(1) , June 2000.
  
  Gelb, David S. ; Corporate Signaling with Dividends, Stock Repurchases, and Accounting Disclosures: An Empirical Stody, loumal of Accounting, Auditing & Finance,a 15(2) (New Series) , Spring 2000.
  
  Hirst, D. Eric, Lisa Koonce, and Jeffrev Miller (DISCUSSANT: Jane Kennedy) i The Joint Effect of Management’s Prior Forecast Accuracy and the Form of Its Financial Forecasts on Investor Jodgment,Joumal 01’ Accounting Research, 37 (supplement) , 1999.
  
  Hodges, Ron, Stephen Diacon, and Paul Fenn ; A Matter of Trust, Atanqgement Accounting, 78(5) , May 2000.
  
  Hughes, K. E., II; The Value Relevance of Nonfnancial Measures of Air PoUution in the ELectric Utintv Industry, The Accounting Reeiew, 75(2) , Apdl 2000.
  

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