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【With the same tag:【会计准则】 Found 21 articles】     /Page   Order by:   Asce   Desc   
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    |  F23；F273.1
Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards
Shen Xiaotian, Cheng Xiaoke, Sun Qian
First published at: Jun 03, 2026
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doi:10.16538/j.cnki.jfe.20260411.101
Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108
    |  F230
“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets
Liu Hao, Xu Huaxin
First published at: Jun 01, 2023
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doi:10.16538/j.cnki.jsufe.2023.03.008
Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122
    |  F275.5;C913.68
CEO vs CFO:Can Female Executives Restrain Financial Fraud?
Zhou Zejiang, Liu Zhongyan, Hu Rui
First published at: Jan 25, 2016
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doi:10.16538/j.cnki.jsufe.2016.01.005
Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 01, pp. 50 - 63
  
International Convergence of Accounting Standards, R&D Expenditure and Economic Consequences
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Journal of Finance and Economics, Vol. 38, Issue 02, pp. 50 - 61
  
The International Convergence of Accounting Standards and Corporate Performance:An Empirical Test
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Journal of Finance and Economics, Vol. 36, Issue 03, pp. 67 - 77
  
The Review and Reconsiderction for China's Accounting Internationalization since Reform and Opening-up
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Journal of Shanghai University of Finance and Economics, Vol. 11, Issue 01, pp. 88 - 94
  
"Matthew Effect" of Accounting Standards on Protection of Property Rights——A Historical Review of Western Countries Based on the Property Theories
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Journal of Finance and Economics, Vol. 32, Issue 06, pp. 45 - 54
  
The Value Relevance of PRC GAAP vs.IAS Earnings——An Empirical Study and Policy Proposal on A and B Share Companies in China
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Journal of Finance and Economics, Vol. 32, Issue 04, pp. 82 - 92
  
Game Research on Accounting Standard Regulation——Case Study about Listed Companies and Regulatory Organizations
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Journal of Shanghai University of Finance and Economics, Vol. 08, Issue 02, pp. 66 - 73
  
On the Ethic Foundation of Accounting Standards
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Journal of Finance and Economics, Vol. 31, Issue 09, pp. 94 - 103
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