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- Study on Country and Differences of Positive Accounting Research in China Comparing With Foreign Countries 我国实证会计研究的现状及其与国外的差距
- positive accounting research 实证会计研究
- Accounting Research on Comprehensive Income II. 全面收益会计研究2。
- Methodology of accounting research is an important part of accounting theory. 会计科研方法论是会计理论的重要组成部分。
- Watts, R.L. and Zimmerman, J.L. (1986) Positive Accounting Theory, Second Edition, Englewood-Cliff, N.J: Prentice Hall. 其中,书名需要用斜体字,版本后面的是出版社。
- Watts R.L.and J.L.Zimmerman,Positive Accounting Theory [M].Prentice-Hall Internation 1986. 林舒;魏明海.;中国A股发行公司首次公开募股过程中的盈余管理[J]
- Mark Lang, Russell Lundholm. Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures[J]. Journal of Accounting Research, 1993,31(2). 张宗新,郭来生等.;上市公司自愿性信息披露的有效性研究[R]
- There is positive account of enlightenment in li instead of enlightenment in sunyata. 新儒家肯定了“理”中的顿悟而不是“空”中的顿悟。
- The western management accounting research has entered a significant shifting period since the mid of 1980s. 自20世纪80年代中期以来,西方管理会计研究进入了一个重要的转折时期,这一转折的重要标志是从以规范研究为主导到以经验研究(包括实证研究)为主导。
- Ohlson J.S.Financial ratios and the probabilistic prediction of bankruptcy[J].Journal of Accounting Research,1980(19). 吴世农;卢贤义.;我国上市公司财务困境的预测模型研究[J]
- Because of the development of economic theory and the inherent shortcoming of normative accounting theory,positive accounting theory (PAT) appeared in the 1970s. 由于规范会计理论的缺陷 ,更主要是在经济理论和理财学理论的影响下 ,实证会计理论在 70年代产生并发展起来 ,成为当代西方会计研究的主流。
- The internationalization of accounting has always been focal Problem in accounting research. 一直以来,会计国际化都是会计研究的热点问题。
- The rise of the positive accounting theory in our country ushers in a new angle of view for the application of our country's accounting principles for capital market. 实证会计理论在我国的兴起,无疑为我国会计准则在资本市场中的应用开辟了一个新的研究视角。
- International harmonization of accounting standards has always been focal problem in accounting research. 一直以来,会计准则的国际协调都是会计研究的热点问题。
- Ganesh Krishnamoorthy, Arnold M Wright. Con temporary Accounting Research, 2002, VO19. 楚特立.;公司治理和独立董事的作用--美国的经验
- Ohlson J..1995.Earnings, Book value, and Dividends in Equity Valuation, Contemporary Accounting Research 11:661-687. 陈信元、张田余、陈冬华;2000.;预期股票收益的横截面多因素分析
- RONEN J,McKINNEY G.Transfer pricing for divisional autonomy[J].Journal of Accounting Research,1970,8 (1). 单哲愍.;对均衡转移定价模型的探讨[J]
- There is positive proof that he did it. 有确切的证据证明他做了此事。
- As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework. 摘要会计目标理论作为会计起点理论研究,必须有一个科学完整的理论框架。
- Hemmer, T.(1996)On the Design and Choice of Modern Management Accounting Measure. Journal of Management Accounting Research, 8, 87-116. 叶忠达(民85)。全面品质管理在我国高等教育评鑑的应用。教育研究双月刊,48期。页17-25。