海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。     

Mass Administrative Reorganization,Media Attention,and the Paradox of Information

How does media attention influence government decisions about whether to terminate independent administrative agencies? The authors argue that an agency's salience with partisan audiences has a direct effect, but a high media profile can disrupt normal government monitoring processes and obfuscate termination decisions. This argument is evaluated in the context of a recent mass administrative reorganization by the British coalition government using probit and heteroscedastic probit regression models. The evidence suggests that termination is less likely for agencies salient in newspapers popular with the government's core supporters but not those read by its minority coalition partner. We also find that agencies with greater overall newspaper salience as well as younger agencies have a higher error variance.     

Self-Regulation Versus Command and Control? Beyond False Dichotomies

The search for regulatory alternatives to command and control has led many commentators to promote, or at least contemplate, the use of self-regulation to improve the environmental performance of industry. However, much of the current debate has been characterized by a choice between two mutually exclusive policy options: "strict" command and control on one hand, and "pure" self-regulation on the other. In fact, there is a much richer range of policy options, with most falling somewhere between theoretically polar extremes. This article demonstrates that there are a number of "regulatory variables" which policymakers can use to "fine-tune" regulatory options to suit the specific circumstances of particular environmental issues. In the vast majority of circumstances, a combination of self-regulation and command and control will provide the ideal regulatory outcome.