酒店业公司会计准则过渡的经济后果

IF 2.9 Q2 HOSPITALITY, LEISURE, SPORT & TOURISM

International Journal of Hospitality & Tourism Administration Pub Date : 2023-12-10 DOI:10.1080/15256480.2023.2292207

Jidong Zhang, Meiqun Yin, Jing Han

引用次数: 0

摘要

本研究围绕酒店业公司向会计准则编纂主题 606（ASC 606）的会计过渡展开，并检验了过渡对这些公立医院的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Economic Consequences of Accounting Standard Transition in Hospitality Companies

This research centers around the accounting transition to Accounting Standards Codification Topic 606 (ASC 606) in hospitality companies and tests the transition’s effect on these public hospitalit...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Hospitality & Tourism Administration HOSPITALITY, LEISURE, SPORT & TOURISM-

CiteScore

6.30

自引率

8.60%

发文量

期刊介绍： The International Journal of Hospitality & Tourism Administration is an applied, internationally oriented hospitality and tourism management journal designed to help practitioners and researchers stay abreast of the latest developments in the field as well as facilitate the exchange of ideas. The journal addresses critical competency areas that will help practitioners be successful in this growing field now and into the future. An exciting and challenging international forum, the journal reflects current happenings and trends in the industry.