学科分类
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20 个结果
  • 简介:TheUSGAAPisbelievedtobethebestandmostcomprehensivesetofaccountingstandardsintheworld.However,theEnronscandalhasmadetheworldreconsiderit.AccordingtoresearchreportsbytheUSSECandFASB,principle-basedaccountingstandardsshouldbeadoptedintheUS.Butwhichisbetter,aGAAPbasedonprinciplesoronrules?Byconsideringtheshiftfromarule-basedaccountingstandardtoaprinciple-basedoneonbaddebtprovisionsinChina,thispaperexaminestheassociationbetweenearningsmanagementandtypesofaccountingstandards.Wefindthatlistedfirmsaremorelikelytomanageearningswithdiscretionunderprinciple-basedaccountingstandards,whilerule-basedaccountingstandardslimitfirms'earningsmanagementbehaviour.

  • 标签: 坏账准备 上市公司 利润操纵 中国 会计准则 规则导向
  • 简介:Sincethe1970s,therehavebeenmoreandmoreuncertaintiesinthelivingenvironmentfacedbyenterprises.Today,duetothetrendofeconomicglobalization,Chinaisalsoactivelyinvolvedinthewaveoftheworldeconomytopromoteeconomicdevelopment.Roleoftheleaderisparticularlyimportantandinorganizationalchange,theleader’sstyleandbehaviorcanevendeterminetheresultoforganizationalchange.Butinthedifferentdevelopmentstages,theleadershipstylewillbedifferent.Therefore,thispaperaimstostudythetwoissues,thatis,howtheleadershipstylechangesunderdifferentdevelopmentstagesofcorporatesandwhatthecharacteristicsoftheleaderareinthedifferentstagesoforganizationalchange.Thispaperwillusetheresearchmethodofcasestudy,selectingLenovoandHaiertomakeacomprehensiveanalysis.Italsofillsthevacanciesforacademicresearchontherelationshipamongleadership,organizationalchange,andorganizationalmanagementinChina.

  • 标签: ORGANIZATIONAL CHANGE LEADERSHIP style double case