简介:TheUSGAAPisbelievedtobethebestandmostcomprehensivesetofaccountingstandardsintheworld.However,theEnronscandalhasmadetheworldreconsiderit.AccordingtoresearchreportsbytheUSSECandFASB,principle-basedaccountingstandardsshouldbeadoptedintheUS.Butwhichisbetter,aGAAPbasedonprinciplesoronrules?Byconsideringtheshiftfromarule-basedaccountingstandardtoaprinciple-basedoneonbaddebtprovisionsinChina,thispaperexaminestheassociationbetweenearningsmanagementandtypesofaccountingstandards.Wefindthatlistedfirmsaremorelikelytomanageearningswithdiscretionunderprinciple-basedaccountingstandards,whilerule-basedaccountingstandardslimitfirms'earningsmanagementbehaviour.
简介:Sincethe1970s,therehavebeenmoreandmoreuncertaintiesinthelivingenvironmentfacedbyenterprises.Today,duetothetrendofeconomicglobalization,Chinaisalsoactivelyinvolvedinthewaveoftheworldeconomytopromoteeconomicdevelopment.Roleoftheleaderisparticularlyimportantandinorganizationalchange,theleader’sstyleandbehaviorcanevendeterminetheresultoforganizationalchange.Butinthedifferentdevelopmentstages,theleadershipstylewillbedifferent.Therefore,thispaperaimstostudythetwoissues,thatis,howtheleadershipstylechangesunderdifferentdevelopmentstagesofcorporatesandwhatthecharacteristicsoftheleaderareinthedifferentstagesoforganizationalchange.Thispaperwillusetheresearchmethodofcasestudy,selectingLenovoandHaiertomakeacomprehensiveanalysis.Italsofillsthevacanciesforacademicresearchontherelationshipamongleadership,organizationalchange,andorganizationalmanagementinChina.