Currently, the international economic transactions are regularly occurring. The statistics of imports and exports were published by the General Administration of Customs that the total turnover of the country's imports in year of 2012 was 228.37 billion U.S. dollars, increased by 12.1 % in...

Activity-Based Costing (ABC) was developed by Robert S. Kaplan in the mid-1980s and up to now the academics, researchers as well as accounting practitioners have perceived it as the normative appropriate cost system. It has been considered as a method to overcome the shortcomings of the...

The derivative instruments accounting plays an important role in the development of the financial instruments markets, commodity market and in the risk management process. Because, the close relationship between the methods of derivative instruments accounting and the derivative instruments in...

This study investigates the interaction between suppliers and fraudulent customer firms from the perspective of reputation damage and reputation recovery. Specifically, reputation damage from the regulatory penalty for corporate fraud induces the trust crisis and suppliers respond to fraudulent...

This study investigates the relationship between the environmental strategy of state-owned enterprises (hereafter SOEs) and executive promotion in China. We partition a firm’s environmental strategy into Wordy and Nonwordy , and its environmental action into Feasance and Nonfeasance . We...

type="main" <p>Convergence refers to the process of narrowing the differences between International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) and country-specific accounting standards. The purpose of this study is to measure the formal convergence between...</p>

In the era of big data, the latest and most advanced technologies are usually revealed to the world in the form of patents. Patents include abundant technical, economic and legal information. A deep analysis and mining of patents can provide important support for enterprises. Patent effect...

Purpose: Non-vehicle operating carrier platform is a typical crowdsourcing logistics platform that has achieved rapid development in China in recent years, and the sustainable development of non-vehicle operating carrier platform is underpinned by a large and stable professional user group. The...

In 2003, both the New York Stock Exchange and NASDAQ enacted changes to the requirements regarding listed companies and their Board of Directors composition. The purpose of this study is to examine the effects of those changes, specifically in relation to CEO compensation and compensation...