Building on the Bayesian Theorem, we propose a multi-period market microstructure model to understand how Bayesian investors underact new information and the duration of market underreaction. Applying the model to post-earnings-announcement drifts, our simulation and regression analyses show that the duration of the post-announcement price adjustment process and the post-announcement drifts can be explained by the new measure of belief updating speed that quantifies the uncertainties faced by Bayesian investors when incorporating new information into prices. Our study highlights the importance of incorporating the belief uncertainties of uninformed investors in explaining market underreaction in the Bayesian framework.
{"title":"Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements","authors":"Yan Han, Xin Cui, Gloria Y. Tian, Peipei Wang","doi":"10.1111/auar.12395","DOIUrl":"10.1111/auar.12395","url":null,"abstract":"<p>Building on the Bayesian Theorem, we propose a multi-period market microstructure model to understand how Bayesian investors underact new information and the duration of market underreaction. Applying the model to post-earnings-announcement drifts, our simulation and regression analyses show that the duration of the post-announcement price adjustment process and the post-announcement drifts can be explained by the new measure of belief updating speed that quantifies the uncertainties faced by Bayesian investors when incorporating new information into prices. Our study highlights the importance of incorporating the belief uncertainties of uninformed investors in explaining market underreaction in the Bayesian framework.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12395","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43815245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
With the modern corporation investing more in intangible assets, the issue of appropriate accounting for these assets is very much at the fore and formally on the agendas of accounting standards boards. Some commentators advocate that internally generated intangible assets should be booked to the balance sheet, just like tangible assets. This paper explains that this apparently straightforward solution is not so simple. There are subtleties that, when recognised, indicate that such accounting would often make both balance sheets and income statements less informative. In response, the paper outlines an accounting for intangible assets that preserves, indeed enhances, the information conveyed by both the balance sheet and the income statement and satisfies the financial reporting objective of providing information to investors about ‘the amount, timing, and uncertainty of future cash flows’.
{"title":"Accounting for Intangible Assets: Thinking It Through","authors":"Stephen Penman","doi":"10.1111/auar.12394","DOIUrl":"10.1111/auar.12394","url":null,"abstract":"<p>With the modern corporation investing more in intangible assets, the issue of appropriate accounting for these assets is very much at the fore and formally on the agendas of accounting standards boards. Some commentators advocate that internally generated intangible assets should be booked to the balance sheet, just like tangible assets. This paper explains that this apparently straightforward solution is not so simple. There are subtleties that, when recognised, indicate that such accounting would often make both balance sheets and income statements less informative. In response, the paper outlines an accounting for intangible assets that preserves, indeed enhances, the information conveyed by both the balance sheet and the income statement and satisfies the financial reporting objective of providing information to investors about ‘the amount, timing, and uncertainty of future cash flows’.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45911816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey of 82 responses from hospital CFOs. The results show that the organisations that were most affected by the pandemic increased their use of budgets for planning, resource allocation and control, compared to those that were less affected. This study also highlights the moderating role of cost accounting information quality in the relationship between crises and budget use. We find that public hospitals that have been most affected by the pandemic and have simultaneously better cost accounting information have increased their use of budgets for planning, resource allocation and cost control more than those whose costing system does not provide superior cost data.
{"title":"Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID-19 Pandemic and Budgeting in Public Hospitals","authors":"Odysseas Pavlatos, Hara Kostakis","doi":"10.1111/auar.12393","DOIUrl":"10.1111/auar.12393","url":null,"abstract":"<p>Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey of 82 responses from hospital CFOs. The results show that the organisations that were most affected by the pandemic increased their use of budgets for planning, resource allocation and control, compared to those that were less affected. This study also highlights the moderating role of cost accounting information quality in the relationship between crises and budget use. We find that public hospitals that have been most affected by the pandemic and have simultaneously better cost accounting information have increased their use of budgets for planning, resource allocation and cost control more than those whose costing system does not provide superior cost data.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12393","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43858439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Karen-Ann M. Dwyer, Niamh M. Brennan, Collette E. Kirwan
The United Kingdom (UK) Financial Reporting Council (FRC) introduced expanded audit reports to improve audit report disclosures and render audits more transparent to financial statement users. This study examines audit materiality threshold disclosures, providing descriptive evidence of how auditors disclose materiality information in UK audit reports. This research uses manual content analysis (i) to assess auditors’ benchmarks and the percentages auditors apply to those benchmarks. The analysis examines (ii) auditors’ use of non-GAAP benchmarks, including non-recurring and recurring item exclusions and (iii) auditors’ rationales for their benchmark choices. The research finds that auditors choose a wide variety of benchmarks and apply a wide range of percentages to the chosen benchmarks. Non-GAAP adjustments are pervasive. Auditors’ rationales for benchmark choices include that the benchmark is a financial statement performance measure, and the benchmark eliminates volatility. The authors question whether the FRC's expanded disclosures have met its transparency objectives and concludes that ‘more (disclosure) is less’.
{"title":"Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less","authors":"Karen-Ann M. Dwyer, Niamh M. Brennan, Collette E. Kirwan","doi":"10.1111/auar.12392","DOIUrl":"10.1111/auar.12392","url":null,"abstract":"<p>The United Kingdom (UK) Financial Reporting Council (FRC) introduced expanded audit reports to improve audit report disclosures and render audits more transparent to financial statement users. This study examines audit materiality threshold disclosures, providing descriptive evidence of how auditors disclose materiality information in UK audit reports. This research uses manual content analysis (i) to assess auditors’ benchmarks and the percentages auditors apply to those benchmarks. The analysis examines (ii) auditors’ use of non-GAAP benchmarks, including non-recurring and recurring item exclusions and (iii) auditors’ rationales for their benchmark choices. The research finds that auditors choose a wide variety of benchmarks and apply a wide range of percentages to the chosen benchmarks. Non-GAAP adjustments are pervasive. Auditors’ rationales for benchmark choices include that the benchmark is a financial statement performance measure, and the benchmark eliminates volatility. The authors question whether the FRC's expanded disclosures have met its transparency objectives and concludes that ‘more (disclosure) is less’.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12392","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46671149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Research on Application and Impact of IFRS 9 Financial Instruments","authors":"Michael Bradbury, Bryan Howieson","doi":"10.1111/auar.12391","DOIUrl":"https://doi.org/10.1111/auar.12391","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137967816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
IFRS 9 was introduced by the IASB in 2014 with a mandatory application in 2018. Three years later the IASB started a post-implementation review project. Major concerns at a political level and from the (insurance) industry were raised about long-term investment strategies that appear less favourable due to new measurement categories and impairment rules. Furthermore, it was expected that the new rules on categorisation would create more profit or loss (P/L) volatility. We show that concerns about banks' decreasing maturity investment behaviour and increased profit or loss volatility since the publication of IFRS 9 in 2014 could not be verified until 2020. Additionally, banks hardly use the fair value option in practice, which suggests it can be abolished. Finally, the paper finds that the fair value through other comprehensive income option for equity instruments has almost no importance for banks. The IASB should, therefore, abolish this category as well. Hence, the measurement categories could be reduced by two categories reducing complexity and increasing the decision usefulness of financial instruments accounting rules for investors.
{"title":"Long and Short-term Investments by European Banks – Trends Since the IASB Published IFRS 9","authors":"Edgar Löw, Marc Erkelenz","doi":"10.1111/auar.12390","DOIUrl":"10.1111/auar.12390","url":null,"abstract":"<p>IFRS 9 was introduced by the IASB in 2014 with a mandatory application in 2018. Three years later the IASB started a post-implementation review project. Major concerns at a political level and from the (insurance) industry were raised about long-term investment strategies that appear less favourable due to new measurement categories and impairment rules. Furthermore, it was expected that the new rules on categorisation would create more profit or loss (P/L) volatility. We show that concerns about banks' decreasing maturity investment behaviour and increased profit or loss volatility since the publication of IFRS 9 in 2014 could not be verified until 2020. Additionally, banks hardly use the fair value option in practice, which suggests it can be abolished. Finally, the paper finds that the fair value through other comprehensive income option for equity instruments has almost no importance for banks. The IASB should, therefore, abolish this category as well. Hence, the measurement categories could be reduced by two categories reducing complexity and increasing the decision usefulness of financial instruments accounting rules for investors.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12390","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46562391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As editors we are proud to compile the papers for this issue of Australian Accounting Review, the third for 2022. We have included five research papers, a review paper and a commentary and perspectives paper.
The review paper, Zhou (2022), is the second paper in this issue. The research team provides AAR readers with a literature review of archival research papers on climate-related information and other sustainability information. It is helpful for practitioners to have a summary of the research findings on these popular topics, to ingest now for more informed conversations, and to return to in the future as questions arise. It is helpful for academics to get a snapshot of the current literature, to inform teaching and future research.
The commentary and perspectives paper, Chua et al. (2022), is the final paper in this issue. Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that AAR readers will appreciate the three appendices provided by the AASB. They include the FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance, the AASB Position Statement on Extended External Reporting Framework from March 2022, and an AASB Project insights Report on Developing Sustainability-related Financial Reporting Standards in Australia.
作为编辑,我们很自豪地为本期《澳大利亚会计评论》(Australian Accounting Review)编写论文,这是2022年的第三期。我们收录了五篇研究论文,一篇综述论文和一篇评论和观点论文。这篇综述论文Zhou(2022)是本期的第二篇论文。研究小组为AAR读者提供有关气候相关信息和其他可持续性信息的档案研究论文的文献综述。对于从业者来说,对这些热门话题的研究结果进行总结是有帮助的,现在摄取更多的信息对话,并在未来出现问题时返回。这有助于学者了解当前的文献,为教学和未来的研究提供信息。评论和观点论文,Chua et al.(2022),是本期的最后一篇论文。本评论以澳大利亚会计准则委员会(AASB)于2022年3月举行的首次对话(AASB对话系列的一部分)为基础,概述了澳大利亚会计准则委员会(AASB)迄今在澳大利亚气候相关财务披露方面取得的进展,并叙述了专家研究人员和从业人员就气候相关财务披露工作组(TCFD)工作的实施情况进行的对话。评论结束时,对该主题的未来研究提出了许多建议,包括事实调查报告,前瞻性分析和利益相关者选择的评估。我们相信AAR的读者会喜欢AASB提供的三个附录。它们包括FRC/AASB/AUASB关于扩展外部报告和鉴证的立场声明,AASB关于2022年3月起扩展外部报告框架的立场声明,以及AASB关于在澳大利亚制定与可持续发展相关的财务报告准则的项目见解报告。
{"title":"Editorial: Climate-related Disclosures","authors":"","doi":"10.1111/auar.12389","DOIUrl":"10.1111/auar.12389","url":null,"abstract":"<p>As editors we are proud to compile the papers for this issue of <i>Australian Accounting Review</i>, the third for 2022. We have included five research papers, a review paper and a commentary and perspectives paper.</p><p>The review paper, Zhou (<span>2022</span>), is the second paper in this issue. The research team provides <i>AAR</i> readers with a literature review of archival research papers on climate-related information and other sustainability information. It is helpful for practitioners to have a summary of the research findings on these popular topics, to ingest now for more informed conversations, and to return to in the future as questions arise. It is helpful for academics to get a snapshot of the current literature, to inform teaching and future research.</p><p>The commentary and perspectives paper, Chua et al. (<span>2022</span>), is the final paper in this issue. Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that <i>AAR</i> readers will appreciate the three appendices provided by the AASB. They include the FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance, the AASB Position Statement on Extended External Reporting Framework from March 2022, and an AASB Project insights Report on Developing Sustainability-related Financial Reporting Standards in Australia.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12389","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46962129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published journal articles. Data were from the Scopus database over the last 22 years. The majority of research on AHR focuses on strategy/management and non-discrimination themes, with little research in other areas such as child labour. Research in this field is at an early stage, with more focus on adoption and implementation issues. There is a need for more in-depth and grounding analysis on the power networks among participants in broader institutional systems to provide more understanding of the underlying mechanisms. This paper discusses several suggestions such as alternative accounting and networking models to support the field, debates possible remedies to overcome drawbacks and presents options for future research. Several useful practical implications are provided for academics, corporate managers and regulators to bridge the gap between accounting and human rights practices and to enhance corporate social responsibility.
{"title":"Accounting for Corporate Human Rights: Literature Review and Future Insights","authors":"Walaa Wahid ElKelish*","doi":"10.1111/auar.12384","DOIUrl":"10.1111/auar.12384","url":null,"abstract":"<p>This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published journal articles. Data were from the Scopus database over the last 22 years. The majority of research on AHR focuses on strategy/management and non-discrimination themes, with little research in other areas such as child labour. Research in this field is at an early stage, with more focus on adoption and implementation issues. There is a need for more in-depth and grounding analysis on the power networks among participants in broader institutional systems to provide more understanding of the underlying mechanisms. This paper discusses several suggestions such as alternative accounting and networking models to support the field, debates possible remedies to overcome drawbacks and presents options for future research. Several useful practical implications are provided for academics, corporate managers and regulators to bridge the gap between accounting and human rights practices and to enhance corporate social responsibility.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41529480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Wai Fong Chua, Ramana James, Adrian King, Eric Lee, Naomi Soderstrom
The article provides an overview of recent developments and the regulatory position on sustainability reporting in Australia. It summarises practical challenges and opportunities pertinent to scenario analysis and disclosures in the Task Force on Climate-Related Financial Disclosures (TCFD) implementation discussed at the March 2022 Australian Accounting Standards Board (AASB) Dialogue Series session. The common theme from the discussion session is that the TCFD implementations and disclosures will improve as entities continuously understand stakeholder needs, review their climate-related risk assessments and processes, climate-related metrics and targets, and disclosure policies and procedures.
{"title":"Task Force on Climate-related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series","authors":"Wai Fong Chua, Ramana James, Adrian King, Eric Lee, Naomi Soderstrom","doi":"10.1111/auar.12388","DOIUrl":"10.1111/auar.12388","url":null,"abstract":"<p>The article provides an overview of recent developments and the regulatory position on sustainability reporting in Australia. It summarises practical challenges and opportunities pertinent to scenario analysis and disclosures in the Task Force on Climate-Related Financial Disclosures (TCFD) implementation discussed at the March 2022 Australian Accounting Standards Board (AASB) Dialogue Series session. The common theme from the discussion session is that the TCFD implementations and disclosures will improve as entities continuously understand stakeholder needs, review their climate-related risk assessments and processes, climate-related metrics and targets, and disclosure policies and procedures.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12388","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49526335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This literature review provides a summary of the key insights from recent studies that use an archival method. It covers two subject matters: climate-related information and other sustainability information. For each, the paper reviews and summarises findings on current practices and the determinants and consequences of the reporting and assurance of climate-related and other sustainability information in both voluntary and mandatory regimes. The review identifies areas that are close to saturation and those that are currently under researched. It also highlights key trends in this evolving area for future research to explore.
{"title":"Reporting and Assurance of Climate-Related and Other Sustainability Information: A Review of Research and Practice","authors":"Shan Zhou","doi":"10.1111/auar.12387","DOIUrl":"10.1111/auar.12387","url":null,"abstract":"<p>This literature review provides a summary of the key insights from recent studies that use an archival method. It covers two subject matters: climate-related information and other sustainability information. For each, the paper reviews and summarises findings on current practices and the determinants and consequences of the reporting and assurance of climate-related and other sustainability information in both voluntary and mandatory regimes. The review identifies areas that are close to saturation and those that are currently under researched. It also highlights key trends in this evolving area for future research to explore.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12387","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42755394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}