学科分类
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23 个结果
  • 简介:Thispapermaintainsthatthetrendtowardeconomicglobalisation,alongwiththeresultingexpectationsandcallfortheinternationalisationofaccountingsystems,arethebasisfortheconceptofinternationalizingChineseaccountingeducation.Infact,suchdramaticchangesintheeconomicandbusinessenvironmenthavetriggeredsuggestionsformajorchangesintheaccountingprofessionfromtheeighteconomiccoordinationorganisationsandinternationalaccountingbodies,whichfurtherreinforcesthenotionofinternationalisation.Ourcurrentaccountingpedagogyshouldreforminordertoreflecttheinternationalisationofaccountingeducation.

  • 标签: 经济全球化 会计教育国际化 中国 概念
  • 简介:Studiesontherelationshipbetweencorporaterealestate(CRE)andeconomiccyclesareverythin,especiallyfromdevelopingcountries,suchasSouthAfrica.More,inpractice,mostfirmshardlydedicateenoughresourcestoCREdivisions.Thisleadstothatmanagementnotfullymaximisesthewealthofshareholders.Thisstudyusesmulti-linearregressiontotesthowGDP,interestrate,andtotalcorporatecostsreacttochangesinCRE.ThesampleismadeupofbluechipfirmslistedontheJohannesburgStockExchange(JSE).Theresultsrevealmixedbagsolutions-forcertainfirms;GDP,interestrate,andcorporatecostsarestatisticallysignificantandviceversa.More,thisanalysiscanbereplicatedtoothersimilarindustriesandindicesaroundtheworld.

  • 标签: CORPORATE real ESTATE economic CYCLE INTEREST