现代会计与审计:英文版最新文献

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The Sugar Tax Implementation 糖税的实施
现代会计与审计:英文版 Pub Date : 2022-04-28 DOI: 10.17265/1548-6583/2022.04.002
Alessandra Faraudello, Federica Costelli
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引用次数: 0
New Economy Companies: Impact of COVID-19 on Valuation 新经济公司:新冠肺炎对估值的影响
现代会计与审计:英文版 Pub Date : 2022-03-28 DOI: 10.17265/1548-6583/2022.03.001
Gladie Lui, Connie Shum
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引用次数: 2
The Impact of Lean Manufacturing Practices on Sustainability Performance: A Natural Resource-Based View 精益制造实践对可持续发展绩效的影响:基于自然资源的视角
现代会计与审计:英文版 Pub Date : 2022-03-28 DOI: 10.17265/1548-6583/2022.03.002
Mohamed A. Abobakr, Magdy G. Abdel-Kader, Ahmed F. Elbayoumi
{"title":"The Impact of Lean Manufacturing Practices on Sustainability Performance: A Natural Resource-Based View","authors":"Mohamed A. Abobakr, Magdy G. Abdel-Kader, Ahmed F. Elbayoumi","doi":"10.17265/1548-6583/2022.03.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.03.002","url":null,"abstract":"Drawing upon a Natural Resource-Based View (NRBV), this paper aims to propose a quantitative model that could be used to investigate whether Lean Manufacturing (LM) practices/tools can improve the three aspects of corporate sustainability performance (economic, environmental, and social). This paper is based on a theoretical study to develop a new model by reviewing the literature and proposing new ideas according to the Natural Resource-Based View (NRBV). Reviewing the literature showed that there is a significant association between LM practices/tools implementation and the improvement on three aspects of corporate sustainability performance (economic, environmental, and social). This paper provides insights to manufacturing managers about the ability of LM practices to reduce cost of operations and maximize the value provided to customers. Further, it highlighted the importance of LM practices implementation to manage organizations’ activities responsibly in terms of their environmental, social, and economic effects. By proposing such a quantitative model according to a NRBV, this study contributes to a broader understanding of how LM practices affect three pillars of sustainability.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45560522","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: 2
The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana 公司治理对加纳上市公司会计信息与股票市场收益关系的中介作用
现代会计与审计:英文版 Pub Date : 2022-02-28 DOI: 10.17265/1548-6583/2022.02.002
Joseph Kwasi Agyemang, Barjoyai Bin Bardai
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引用次数: 1
Everyone Wants to Play With Stats. Will Statistics Play a Key Role in an Everything-Is-AI World? 每个人都想玩统计。统计学会在“一切皆是”的人工智能世界中发挥关键作用吗?
现代会计与审计:英文版 Pub Date : 2022-02-28 DOI: 10.17265/1548-6583/2022.02.001
Maurizio Sanarico
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引用次数: 0
Accounting Standardization and the Social Economy in Portugal: Special Emphasis on Nonprofit Foundations 会计标准化与葡萄牙社会经济:特别强调非营利基金会
现代会计与审计:英文版 Pub Date : 2022-02-28 DOI: 10.17265/1548-6583/2022.02.003
Maria da Conceição da Costa Marques
{"title":"Accounting Standardization and the Social Economy in Portugal: Special Emphasis on Nonprofit Foundations","authors":"Maria da Conceição da Costa Marques","doi":"10.17265/1548-6583/2022.02.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.02.003","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":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45928769","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 Dividend Policy Affect Earnings Management? Evidence From France 股利政策影响盈余管理吗?来自法国的证据
现代会计与审计:英文版 Pub Date : 2022-01-28 DOI: 10.17265/1548-6583/2022.01.003
Olfa Ben Salah, Anis Jarboui
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引用次数: 1
On FASB Standard Setting: The Role of Funding Structure and Voting Rule 论FASB准则制定:融资结构和表决规则的作用
现代会计与审计:英文版 Pub Date : 2022-01-28 DOI: 10.17265/1548-6583/2022.01.002
Devon Baranek
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引用次数: 0
Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies 评估企业诚信实践与马来西亚法定机构问责制的关系
现代会计与审计:英文版 Pub Date : 2022-01-28 DOI: 10.17265/1548-6583/2022.01.001
Nurhidayah Yahya, Jamaliah Said, Nor Balkish Zakaria, Kazi Musa
{"title":"Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies","authors":"Nurhidayah Yahya, Jamaliah Said, Nor Balkish Zakaria, Kazi Musa","doi":"10.17265/1548-6583/2022.01.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2022.01.001","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":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004291","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: 1
The Practice of Accounting in Cameroonians Very Small Enterprises (VSEs) 喀麦隆小型企业(VSEs)的会计实践
现代会计与审计:英文版 Pub Date : 2021-02-28 DOI: 10.17265/1548-6583/2021.02.002
Robert Sangue Fotso, Roland Hermann Bioñomo
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引用次数: 0
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