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Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 Accounting information as political currency* Karthik Ramanna Harvard Business School and Sugata Roychowdhury MIT Sloan School of Management This draft: March 31, 2008 Abstract: We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign issue. We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 election. We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional races. Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other races. The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied politicians. 哈佛商学院2008年3月31日
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财务论文的英文参考文献大全
财务是非常有前途的一个职业,也是一个很容易规划自己发展路径的职业。下面是我为大家整理的财务论文英文参考文献,欢迎阅读。
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Otley, D., 1994. Management control in contemporary organizations: towards a wider framework, Management Accounting Research, Anthony, R. and Govindarajan, V., 2007. Management Control Systems, Chicago, Mc-Graw-Hill IRWIN. Anthony, R. and Young, D., 1999. Management control in nonprofit organizations, Boston, Irwin McGraw-Hill. Horngren, C., Sundem, G. and Stratton, W., 2005. Introduction to Management Accounting, New Jersey, Pearson. Simons, 1995, Levers of Control, Boston: Harvard Business School Press, Chenhall, R., 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society. Maciariello, J. and Kirby, C., 1994. Management Control Systems - Using Adaptive Systems to Attain Control, New Jersey, Prentice Hall. Abernethy, M. A., and P. Brownell. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations, and Society Anderson, J. C., and D. W. Gerbing. 1988. Some methods for respecifying measurement models to obtain unidimensional construct measurement. Journal of Marketing Research . Anthony, R. N. 1965. Planning and Control Systems: A Framework for Analysis. Harvard University Press. Anthony, R. N., and V. Govindarajan. 2006. Management Control Systems, 12th edition. McGraw-Hill Irwin Inc. Aragón-Correa, J. A., V. J. García-Morales, and E. Cordón-Pozo. 2007. Leadership and organizational learning’s role on innovation and performance: Lessons from Spain. Industrial Marketing Management . Bagzzi, R. P., and Y. Yi. 1988. On the evaluation of structural equation models. Academy of Marketing Science ----------------------以上文献可以在MBA文库和维基百科查找--------------------------
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Bibliography China's State Council General Office,(2008) Norms of the State Council General Office on the clean-up activities related to various types of vocational qualification notice, Huang,YQ,(2009) Chapter Four,PPT International Accounting Standards Board,(2003) International Accounting Standards, China Financial and Economic Publishing House MBA,(2009) Materiality Principle, Peng,F,(2008) Affect the quality of accounting information of the human factors and regulatory response,IFMA Robert,David,Kenneth,,(2007) Accounting:Text and Cases, China Machine Press Wang,YH,(2006) Quality evaluation of financial accounting information to explore a number of issues, Zeng,FY,(2002)On the Behaviour Pattern of the Users of Financial Information, Journal of Huaqiao University(Philosophy & Social Sciences) ·China's State Council General Office,(2008) Norms of the State Council General Office on the clean-up activities related to various types of vocational qualification notice, ·Huang,YQ,(2009) Chapter Four,PPT ·International Accounting Standards Board,(2003) International Accounting Standards, China Financial and Economic Publishing House ·MBA,(2009) Materiality Principle, ·Peng,F,(2008) Affect the quality of accounting information of the human factors and regulatory response,IFMA ·Robert,David,Kenneth,,(2007) Accounting:Text and Cases, China Machine Press ·Wang,YH,(2006) Quality evaluation of financial accounting information to explore a number of issues, ·Zeng,FY,(2002)On the Behaviour Pattern of the Users of Financial Information, Journal of Huaqiao University(Philosophy & Social Sciences)
[1]吴琼. 基于博弈分析的食品安全规制研究[D]. 苏州大学: 苏州大学,2010. [2]施蕾. 食品安全监管行政执法体制研究[D]. 华东政法大学: 华东
A water pumping control system with a programmable logic controller (PLC) and in
会计类毕业论文的参考文献 紧张又充实的大学生活将要谢下帷幕,毕业前要通过最后的毕业论文,毕业论文是一种有准备、有计划、比较正规的、比较重要的检验学生学习成果的形
1、牛明艳:财务指标体系应用研究——基于现金流量信息(江苏大学硕士学位论文2007年版)。 2、萧维:企业资信评级(中国财政经济出版社2005年版)。 3、袁敏
陈国先,语音芯片与PIC单片机的应用接口[J].福建信息技术教育,2005。李海涛,关于如何提高单片机系统可靠性的探讨[J].宁夏机械,2005,(3).彭同明