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会计准则价值相关性研究综述 被引量：3

Review on Accounting Standards of Value Relevance
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摘要 20世纪后期以来,国际学术界注重国际会计准则与本土会计准则披露的会计信息相关性的比较研究,关于会计准则相对价值相关性和增量价值相关性的研究,有利于各国会计制度的完善和外商投资策略的调整。 Comparison of value relevance of accounting information disclosed by international and local accounting standards has attracted international scholars since 1990s. Accounting standards of relative and incremental value relevance are beneficial for stipulation and improvement of accounting standards in various countries and strategic adjustment of foreign investors.
作者 陈果
机构地区 湖南第一师范学院经济管理系
出处 《邵阳学院学报（社会科学版）》 2011年第6期47-50,共4页 Journal of Shaoyang University:Social Science Edition
基金 芬兰赫尔辛基尼罗.荷达瑞组织(2011年5月)资助项目"中国新会计准则与国际会计准则价值相关性比较"
关键词 会计准则 相对价值相关性 增量价值相关性 accounting standards relative value relevance incremental value relevance
分类号 F233 [经济管理—会计学]
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参考文献27

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  • 2轰瑛 陈共荣.改进企业财务分析指标体系的设想.财经理论与实践,2008,(5).
  • 3Walker H, Jones N. Sustainable supply chain management across the UK private sector. Supply Chain Management :An International Journal, 2012,17(1) : 15- 28.
  • 4Seuring S, Muller M. From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production, 2008, 16 (15):1699-1710.
  • 5Walker H, diSisto L,! McBain D. Drivers and barriers of environmental supply chain practices., lessons from the public and private sectors. Journal of Purchasing and Supply Management, 2008,14(2) : 69- 85.
  • 6Hervani A, Helms M, Sarkis J. Performance measurement for green supply chain management.Benchmarking :An International Journal, 2005, ,12 (4) : 330 - 353.
  • 7Min H, Galle W P. Green purchasing practices of US firms. International Journal of Operations & Production Management, 2001,21 (9) : 1222- 1238.
  • 8Hanna M D, Newman W R, Johnson P. Linking operational and environmental improvement through employee involvement. International Journal of Operations & Production Management, 2000,20 (2) : 148- 165.
  • 9Hughes A. Corporate strategy and the management of ethical trade., the case of the UK food and clothing retailers. Environment and Planning A, 2005,37 (7) . 1145 - 1163.
  • 10Trowbridge P. A case study of green supply-chain management at advanced micro, devices. Greener Management International, 2001, (35) : 121 - 135.

引证文献3

二级引证文献14

邵阳学院学报（社会科学版）
2011年 第6期

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