期刊文献+
共找到21篇文章
< 1 2 >
每页显示 20 50 100
当前中国GDP核算制度的总体解析 被引量:7
1
作者 高敏雪 付海燕 《经济理论与经济管理》 CSSCI 北大核心 2014年第9期5-14,共10页
中国GDP核算及其数据结果一直存在争议,从制度上予以系统研究极为必要。本文基于国家统计局最新发布的GDP核算制度文件,分别就年度核算与季度核算方法实务进行深入解析。研究发现,当前中国GDP核算最大限度地利用经过整合了的来自各个方... 中国GDP核算及其数据结果一直存在争议,从制度上予以系统研究极为必要。本文基于国家统计局最新发布的GDP核算制度文件,分别就年度核算与季度核算方法实务进行深入解析。研究发现,当前中国GDP核算最大限度地利用经过整合了的来自各个方面的基础资料,采用经济普查年份和非经济普查年份分别核算的模式,体现了近年来GDP核算的创新。年度核算与季度核算、国家核算与地区核算这两对关系,在整个核算过程中,其方法是相对独立的,其数据结果则是相互制约、缠绕在一起的。 展开更多
关键词 GDP核算制度 年度核算 季度核算 国家核算 地区核算
下载PDF
第四季度盈余管理及其影响因素研究 被引量:7
2
作者 谢获宝 李祎 《证券市场导报》 CSSCI 北大核心 2015年第7期46-55,共10页
本文利用2002~2012年间各季度的数据,首先证实了季度盈余管理行为的存在,其次利用分布检验法对中国A股上市公司的第四季度盈余管理现象进行了实证研究,发现上市公司会在第四季度进行盈余管理来实现当年的扭亏为盈或者调低利润。本文进... 本文利用2002~2012年间各季度的数据,首先证实了季度盈余管理行为的存在,其次利用分布检验法对中国A股上市公司的第四季度盈余管理现象进行了实证研究,发现上市公司会在第四季度进行盈余管理来实现当年的扭亏为盈或者调低利润。本文进一步分析了第四季度盈余管理的影响因素,发现处于经济收缩期的、处于周期性行业的、民营的上市公司的第四季度盈余管理程度更大。2007年1月1日起,财政部正式实施了新企业会计准则。研究结果表明,上市公司的第四季盈余管理行为在新企业会计准则颁布之后没有得到改善。 展开更多
关键词 季度盈余管理 经济周期 会计准则 实际控制人
下载PDF
China's Auto Market Is Heavily Influenced by the Macro Economy
3
作者 By WANG Weidong 《中国汽车(英文版)》 2004年第10期16-18,共3页
关键词 quarter PURCHASING accounting CONTRADICTION IMPORT continued restrained CREDIT maintained electricit
原文传递
An Analysis and Forecast on the MPV Market in the First Quarter
4
《中国汽车(英文版)》 2006年第6期15-16,共2页
关键词 quarter PASSENGER ODYSSEY accounting PRICES SHARES
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
5
《China Journal of Accounting Research》 2016年第1期82-,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE relate CORPORATE empirical
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
6
《China Journal of Accounting Research》 2016年第3期251-,共1页
The China Journal of Accounting Research'CJAR'(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the g... The China Journal of Accounting Research'CJAR'(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE relate CORPORATE empirical
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
7
《China Journal of Accounting Research》 2014年第1期65-65,共1页
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre... The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
8
《China Journal of Accounting Research》 2014年第3期222-222,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
9
《China Journal of Accounting Research》 2014年第2期148-148,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
10
《China Journal of Accounting Research》 2015年第4期336-,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
11
《China Journal of Accounting Research》 2015年第1期74-,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners. 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
12
《China Journal of Accounting Research》 2013年第3期232-232,共1页
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre... The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
13
《China Journal of Accounting Research》 2016年第2期174-,共1页
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre... The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practi- 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE elsewhere submitted relate contributions COPYRIGHT
原文传递
Guidelines for Manuscripts submitted to The China Journal of Accounting Research
14
《China Journal of Accounting Research》 2012年第2期197-197,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 submitted SUBMISSION WELCOME quarterly accounting
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
15
《China Journal of Accounting Research》 2013年第4期301-301,共1页
The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the gre... The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
16
《China Journal of Accounting Research》 2011年第Z1期90-90,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
17
《China Journal of Accounting Research》 2015年第2期147-,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
18
《China Journal of Accounting Research》 2013年第2期148-148,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
19
《China Journal of Accounting Research》 2012年第1期101-101,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
Guidelines for Manuscripts Submitted to The China Journal of Accounting Research
20
《China Journal of Accounting Research》 2014年第4期300-300,共1页
The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the... The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 展开更多
关键词 SUBMISSION WELCOME quarterly accounting GOVERNANCE
原文传递
上一页 1 2 下一页 到第
使用帮助 返回顶部