期刊文献+

新制度经济学视角下的会计信息治理研究 被引量:1

在线阅读 下载PDF
导出
摘要 会计信息质量的高低,不仅影响着信息使用者的利益,还直接关系到国家经济的健康发展。本文在阐述会计信息披露现状的基础上,从新制度经济学理论的角度,分析了会计信息低劣的成因,并从明晰原始会计信息的产权、财务实行分层管理和监督的模式、建立经理人市场和实行股票期权激励等方面相结合,提出了治理会计信息的对策。
作者 郭剑媚
出处 《财会研究》 北大核心 2010年第5期34-35,共2页
  • 相关文献

参考文献4

二级参考文献25

  • 1Arthur, W. Brain. 1989. Competing Technologies, Increasing Returns and Lock - in by Historical Events. The Economic Journal 99, March.
  • 2Ashbaugh, H. 2001. Non -US Firms'Accounting Standards Choices. Journal of Accounting and Public Policy, 20 (2).
  • 3Bloomfield, Robert, and Maureen OHara. 2000. Can Transparent Markets Survive. Journal of Financial Economics 55,425.
  • 4Carnachan, Rachel. 2003. A Third Way: the Case for Competition between US GAAP and IFRS in US Capital Markets. Working Paper, Harvard Law School. April.
  • 5David, P. 1985. Clio and the Economics of QWERTY. American Economic Review, 75 (2).
  • 6Dumontier, P , and B Raffoumier. 1998. Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data. Journal of International Financial Management and Accounting, 9 (3).
  • 7Dye, Ronald A , and Shyam Sunder. 2001. Why Not Allow the FASB and IASB Standards to Compete in the US? Accounting Horizon, 15 (3).
  • 8EI - Gazzar, S M , P M Finn, R Jacob. 1999. An Empirical Investigation of Multinational Firms'Compliance with International Accounting Standards. The International Journal of Accounting, 34 (2).
  • 9Hayek, F A yon. 1978. Competition as a Discovery Procedure. In: Hayek, F. A. yon (ed.). New Studies in Philosophy, Politics, Economics and the History of Ideas, Chicago University Press.
  • 10Huddart, Steven, John Hughes, and Markus Brunnenmeier. 1999. Disclosure Requirements and Stock Exchange Listing Choice in an International Context. Journal of Accounting and Economics 26, 237.

共引文献382

引证文献1

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部