Pub Date : 2023-01-01DOI: 10.12677/fia.2023.122020
晨蕾 石
{"title":"Optimization Research on Grass-Roots Tax Inspection Work","authors":"晨蕾 石","doi":"10.12677/fia.2023.122020","DOIUrl":"https://doi.org/10.12677/fia.2023.122020","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.123045
晨颖 赵
Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object
{"title":"Research on Huge Goodwill Impairment in M & A","authors":"晨颖 赵","doi":"10.12677/fia.2023.123045","DOIUrl":"https://doi.org/10.12677/fia.2023.123045","url":null,"abstract":"Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.122036
雨彤 樊
With the rapid development of the Chinese economy, Yili Group, as a leading company in China’s dairy industry, deeply understands the significant strategic concept of
{"title":"Analysis on the Coordinat-ed Development Behavior of the Primary, Secondary and Tertiary Industries—Taking Yili Group as an Example","authors":"雨彤 樊","doi":"10.12677/fia.2023.122036","DOIUrl":"https://doi.org/10.12677/fia.2023.122036","url":null,"abstract":"With the rapid development of the Chinese economy, Yili Group, as a leading company in China’s dairy industry, deeply understands the significant strategic concept of","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.122039
潇姣 郭
Revenue is an important part of financial reporting, which not only reflects the past operating conditions of enterprises, but also is an important basis for predicting the future development of enterprises. In recent years, the implementation effect of the new income standard has received widespread attention in the academic community. Therefore, taking Chinese listed companies from 2015 to 2019 as a sample, using the double difference model, based on the information asymmetry theory and limited attention theory, the impact of the implementation of the new revenue standard on the quality of analysts’ earnings forecast is empirically studied, in order to provide useful reference for the optimization of policy standards. The results show that the new revenue standard improves the comparability and information disclosure quality of enterprise accounting information, improves the information environment, and allows analysts to obtain more valuable information through publicly available information at low cost, which improves the accuracy of analysts’ forecasts, reduces the divergence of analysts’ forecasts, and significantly improves the quality of analysts’ earnings forecasts. The analysis of the heterogeneity of analyst earnings forecasts shows that the stronger the audit oversight, the more significant the positive impact of the change in revenue standards on analysts’ forecasts.
{"title":"A Study of the Impact of Changes in the New Revenue Standard on the Quality of Analysts’ Earnings Forecasts","authors":"潇姣 郭","doi":"10.12677/fia.2023.122039","DOIUrl":"https://doi.org/10.12677/fia.2023.122039","url":null,"abstract":"Revenue is an important part of financial reporting, which not only reflects the past operating conditions of enterprises, but also is an important basis for predicting the future development of enterprises. In recent years, the implementation effect of the new income standard has received widespread attention in the academic community. Therefore, taking Chinese listed companies from 2015 to 2019 as a sample, using the double difference model, based on the information asymmetry theory and limited attention theory, the impact of the implementation of the new revenue standard on the quality of analysts’ earnings forecast is empirically studied, in order to provide useful reference for the optimization of policy standards. The results show that the new revenue standard improves the comparability and information disclosure quality of enterprise accounting information, improves the information environment, and allows analysts to obtain more valuable information through publicly available information at low cost, which improves the accuracy of analysts’ forecasts, reduces the divergence of analysts’ forecasts, and significantly improves the quality of analysts’ earnings forecasts. The analysis of the heterogeneity of analyst earnings forecasts shows that the stronger the audit oversight, the more significant the positive impact of the change in revenue standards on analysts’ forecasts.","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.121003
丽媛 闫
{"title":"The Path Research of Commercial Banks Financial Professional Talents Training in the New Era","authors":"丽媛 闫","doi":"10.12677/fia.2023.121003","DOIUrl":"https://doi.org/10.12677/fia.2023.121003","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.121008
子强 王
{"title":"A Study of the Impact of Corporate ESG Performance on the Cost of Debt","authors":"子强 王","doi":"10.12677/fia.2023.121008","DOIUrl":"https://doi.org/10.12677/fia.2023.121008","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.122023
明珺 何
{"title":"The Impact of ESG on Corporate Performance under the Dual Carbon Background—A Case Study of Mengniu Dairy","authors":"明珺 何","doi":"10.12677/fia.2023.122023","DOIUrl":"https://doi.org/10.12677/fia.2023.122023","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.122024
静 李
{"title":"Research on the Impact of Digital Transformation on Corporate Financial Performance","authors":"静 李","doi":"10.12677/fia.2023.122024","DOIUrl":"https://doi.org/10.12677/fia.2023.122024","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.121015
瑞琦 刘
{"title":"A Study of the Impact of Corporate Environmental, Social and Corporate Governance (ESG) Performance on the Efficiency of Corporate Investment","authors":"瑞琦 刘","doi":"10.12677/fia.2023.121015","DOIUrl":"https://doi.org/10.12677/fia.2023.121015","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-01DOI: 10.12677/fia.2023.121018
望 徐
{"title":"Discussion and Practice of Enterprise Special Audit Investigation under the New Normal—Taking Hangzhou Tobacco as an Example","authors":"望 徐","doi":"10.12677/fia.2023.121018","DOIUrl":"https://doi.org/10.12677/fia.2023.121018","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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