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现代会计与审计:英文版最新文献

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The Contribution Margin due to a Limiting Factor in the Presence of Several Sales Options: Actuality Is Not Always As It Appears at the Beginning of the Analysis 由于存在几种销售选项的限制因素而产生的贡献边际:实际情况并不总是像分析开始时那样
现代会计与审计:英文版 Pub Date : 2023-02-28 DOI: 10.17265/1548-6583/2023.01.001
Maria Silvia Avi
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引用次数: 0
Why Becoming a B Corp? A Discussion and Some Reflections 为什么要成为B型企业?一个讨论和一些思考
现代会计与审计:英文版 Pub Date : 2023-02-28 DOI: 10.17265/1548-6583/2023.01.002
Zeila Occhipinti
{"title":"Why Becoming a B Corp? A Discussion and Some Reflections","authors":"Zeila Occhipinti","doi":"10.17265/1548-6583/2023.01.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2023.01.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42486042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cybersecurity and Blockchain Impacts on Value Creation Process: Empirical Evidences From Non-financial Disclosure 网络安全和区块链对价值创造过程的影响:来自非财务披露的实证证据
现代会计与审计:英文版 Pub Date : 2022-06-28 DOI: 10.17265/1548-6583/2022.06.001
Manuel De Nicola, Christo Delightson David Raja
{"title":"Cybersecurity and Blockchain Impacts on Value Creation Process: Empirical Evidences From Non-financial Disclosure","authors":"Manuel De Nicola, Christo Delightson David Raja","doi":"10.17265/1548-6583/2022.06.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.06.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49138165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rethinking Intellectual Capital Accounting Through Professional Sport Organizations 从职业体育组织看智力资本会计
现代会计与审计:英文版 Pub Date : 2022-06-28 DOI: 10.17265/1548-6583/2022.06.002
{"title":"Rethinking Intellectual Capital Accounting Through Professional Sport Organizations","authors":"","doi":"10.17265/1548-6583/2022.06.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.06.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42578512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Role of Artificial Intelligence Tax in Reducing the Unemployment Problem 人工智能税在减少失业问题中的作用
现代会计与审计:英文版 Pub Date : 2022-05-28 DOI: 10.17265/1548-6583/2022.05.003
Mohamed Abd Elmenam Elshawarby
{"title":"The Role of Artificial Intelligence Tax in Reducing the Unemployment Problem","authors":"Mohamed Abd Elmenam Elshawarby","doi":"10.17265/1548-6583/2022.05.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41334723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effects of FED’s and ECB’s QE Announcements on Exchange Rates of Bitcoin, Euro, and Dollar in the Period of COVID-19: An Event Study Approach 新冠肺炎期间美联储和欧洲央行QE公告对比特币、欧元和美元汇率的影响：事件研究方法
现代会计与审计:英文版 Pub Date : 2022-05-28 DOI: 10.17265/1548-6583/2022.05.002
Sofia Karagiannopoulou, Paris Patsis, Nikolaos Sariannidis
{"title":"The Effects of FED’s and ECB’s QE Announcements on Exchange Rates of Bitcoin, Euro, and Dollar in the Period of COVID-19: An Event Study Approach","authors":"Sofia Karagiannopoulou, Paris Patsis, Nikolaos Sariannidis","doi":"10.17265/1548-6583/2022.05.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43952763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrated Reporting and Intellectual Capital: A Structured Literature Review and Future Research Agenda 综合报告与智力资本:结构化文献综述与未来研究议程
现代会计与审计:英文版 Pub Date : 2022-05-28 DOI: 10.17265/1548-6583/2022.05.004
Manuel De Nicola, A. Maurizi
{"title":"Integrated Reporting and Intellectual Capital: A Structured Literature Review and Future Research Agenda","authors":"Manuel De Nicola, A. Maurizi","doi":"10.17265/1548-6583/2022.05.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.004","url":null,"abstract":"This research aims to provide a Structured Literature Review (SLR) concerning the role of Intellectual Capital (IC) in Integrated Reporting (IR). It analyses papers published in journals from business, management, and accounting area, from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR. Despite that existing literature offers valuable contributions about IC, and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR, this is a topic of growing interest that offers many avenues for further discussion. Analysing past and present literature, this study found that most of the papers use content analysis or a conceptual and critical approach. Moreover, three main paths emerged: about IC disclosure, about IC and IR as a field of research, about a practical concern of IR and IC. Moreover, it tries to frame a future research agenda; particularly, this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67504115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Governance Quality, Public Expenditure Efficiency, and Economic Growth 治理质量、公共支出效率与经济增长
现代会计与审计:英文版 Pub Date : 2022-05-28 DOI: 10.17265/1548-6583/2022.05.001
Sonia Sayari, Abbassi Rabeh
{"title":"Governance Quality, Public Expenditure Efficiency, and Economic Growth","authors":"Sonia Sayari, Abbassi Rabeh","doi":"10.17265/1548-6583/2022.05.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.05.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44033686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Does Egypt Face the Negative Effects of the Russian-Ukrainian War on the Energy Sector in the State Budget 22/23? 在国家预算22/23中，埃及如何面对俄乌战争对能源部门的负面影响？
现代会计与审计:英文版 Pub Date : 2022-04-28 DOI: 10.17265/1548-6583/2022.04.003
Mohamed A. Elshawarby
{"title":"How Does Egypt Face the Negative Effects of the Russian-Ukrainian War on the Energy Sector in the State Budget 22/23?","authors":"Mohamed A. Elshawarby","doi":"10.17265/1548-6583/2022.04.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.04.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47184019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return? Evidence From Listed Financial Firms in Ghana 董事会规模是否中介会计信息与股票市场收益的关系?来自加纳上市金融公司的证据
现代会计与审计:英文版 Pub Date : 2022-04-28 DOI: 10.17265/1548-6583/2022.04.001
Joseph Kwasi Agyemang, Barjoyai Bin Bardai
{"title":"Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return? Evidence From Listed Financial Firms in Ghana","authors":"Joseph Kwasi Agyemang, Barjoyai Bin Bardai","doi":"10.17265/1548-6583/2022.04.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.04.001","url":null,"abstract":"The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating variable. The population of the study was 13 listed financial entities from 2007-2019 with 169 firm-year observations. This study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration. In addition, the study employed cross-section dependence test; Levin-Lin-Chu (LLC), ImPesaran, Pesaran, Kao, and Larsson cointegration test; Fully Modified Ordinary Least Square (FMOLS) and Dynamic Ordinary Least Square (DOLS). The results of the unit root test showed that all the variables were integrated at first difference. Moreover, the results of cointegration test revealed that accounting information variables were cointegrated in the long run. The result of FMOLS and DOLS revealed that all the accounting information variables with the exception of operating cash flow per share (OCFPS) and net tangible assets (NTA) have a direct insignificant relationship with the stock market return of listed financial entities. The study revealed that board size strengthens the relationship between OCFPS and NTA, and stock market return at 5% significant level under FMOLS and DOLS of listed financial entities.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42348166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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