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題 名 | 會計研究視野下的中國=China from the Perspective of Accounting Research |
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作 者 | 戚務君; | 書刊名 | 兩岸金融季刊 |
卷 期 | 1:1 2013.09[民102.09] |
頁 次 | 頁91-103 |
分類號 | 495.9 |
關鍵詞 | 審計品質; 中國; 盈餘品質; 管制; Audit quality; China; Earnings quality; Regulation; |
語 文 | 中文(Chinese) |
中文摘要 | 本文從會計研究的視野來介紹自1978 年「改革開放」後的中國,其中會計研究限縮於國際 主流期刊關於影響中國企業盈餘品質與審計品質的實證研究,至於國際主流期刊則包括 Auditing、Contemporary Accounting Research、Journal of Accounting and Economic、Journal of Accounting and Public Policy、Journal of Accounting Research、Review of Accounting Studies 及The Accounting Review。藉由本文,希望可以達成二個目的:其一,提供讀者一個從會計角度來了解 中國的觀點;其二,提供研究者如何撰寫以中國數據為分析樣本的會計研究。 |
英文摘要 | This paper places China in the context of post-1978 accounting research, the time frame that follows the ‘Reform and Open Door Policy’. The subject matter concerns corporate earnings quality and audit quality, and the scope of research publications include only main international journals (Auditing, Contemporary Accounting Research, Journal of Accounting and Economic, Journal of Accounting and Public Policy, Journal of Accounting Research, Review of Accounting Studies, and The Accounting Review). This paper is to provide readers with an accounting based outlook on China, and guide researchers on selecting China data for sample analyses. |
本系統中英文摘要資訊取自各篇刊載內容。