关于“信息处理成本和企业特定信息流——来自中国高铁开通的证据”的讨论

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2023-03-14 DOI:10.1108/ara-10-2022-0239

Haoran Zhu

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引用次数: 0

摘要

本文旨在探讨Zhao et al.(2022)的优势和局限性。并对今后的研究提出了建议。设计/方法/方法作者首先回顾了与本研究相关的先前文献研究，即关于地理邻近性与信息传递/获取之间关系的文献，以便更好地将本文置于现有文献中，然后简要讨论本文的优缺点，以提供更多见解。最后，作者提出了未来可能的研究方向，强调了在本研究背景下分别考察总部和工厂的重要性，并激励了未来对信息技术发展的研究。

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A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China”

PurposeThis paper aims to discuss the strengths and limitations of Zhao et al. (2022). The author also provides suggestions for future research.Design/methodology/approachThe author initially reviews prior literature studies relevant to this study, i.e. the literature on the relation between geographic proximity and information transfer/acquisition, to better position this paper in existing literature and then briefly discusses the strengths and weaknesses of this paper to provide more insights. Finally, the author presents some possible directions for future research, highlighting the importance of separately examining headquarters and plants in this research setting, and motivating future research on the development of information technology.

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.