The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
Accounting faith is a kind og non-formal institutional arrangement and implicit contract, and the reflection of the trust relations between corporate contract parties.
会计诚信是一项非正式制度安排，一种隐含契约，也是企业契约主体之间的信任关系表现。
The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.
针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。
From this standpoint, it is easy for us to find that the internationalism of accounting standards is essentially a course of institutional change between countries.
基于这一观点，从制度经济学的制度变迁理论的视角，我们不难发现会计准则国际化事实上是一个国际间制度安排的变迁过程。
This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.
本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
The fourth part USES the related institutional economic theory to analyse the incentive, and process and outcomes of EU accounting harmonisation.
第四部分运用新制度经济学的有关理论分析了欧盟会计协调的动因、过程和结果。
This paper clarifies the function of institutional investors in corporate governance through correlation of institutions and accounting information.
本文从机构投资者与会计信息相关性之间的联系来说明机构持股在公司治理中的作用。
In this paper, we use game theory, institutional economics and risk theory to study the basic theory of asset impairment accounting professional judgments.
本文以博弈论、制度经济学和风险理论为基础理论来研究资产减值会计职业判断。
To be accounting internationalization must take fully consideration of the restriction of institutional structure, and pay highly attention to the operation cost and coordination cost.
国际化要充分考虑制度结构的约束，关注制度的执行成本和协调成本。
To be accounting internationalization must take fully consideration of the restriction of institutional structure, and pay highly attention to the operation cost and coordination cost.
国际化要充分考虑制度结构的约束，关注制度的执行成本和协调成本。
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