最新财务管理外文文献
有关会计专业的英文文献
以下是一些与会计专业相关的英文文献的例子：
1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.
这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。
2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher
这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。
3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.
这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。
4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.
这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。
5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.
财务管理外文文献及翻译
附录A
财务管理和财务分析作为财务学科中应用工具。本书的写作目的在于交流基本的财务管理和财务分析。本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
我们所说的财务原理和财务工具适用于全球的企业，不仅限于美国的企业。虽然国家习惯和法律可能与国家的原则理论存在着不同，但财务管理用到的工具是一样的。例如，在评估是否要买一个特殊设备的价值时，你需要评估企业未来现金流的发生（设备成本和支出的时间和设备的不确定性），这个企业位于美国、英国还是在其他的地方?
此外，我们相信拥有强大的财务原理和数学相关工具的依据对于你了解如何做出投资和财务决策十分必要。但是建立这种依据比不费力。我们试图帮你建立这种依据的途径是通过直觉提出财务原理和财务理论。而不是原理和证据。例如，我们引导你通过数字和真实例子对资本结构原理产生直觉，而不是利用公式和证据。再者我们试图帮助你通过仔细的逐步的例子和大量数据处理财务工具。
财务管理和财务分析分为7个部分。前两个部分（第一部分和第二部分）涉及到基础部分，它包括财务管理、估价原则的目标以及风险和回报之间的关系。财务决策涉及到第三、四、五部分的内容，我们提出了长期投资管理（通常被称为资本预算）的长期来源、管理和资金管理工作。第六部分涉及到财务报表分析，它包括财务比率的分析，盈利分析和现金流量分析。最后一个部分（第七部分）涉及到一些专业论题：国际财务管理，金融结构性金融交易（例如资产证券化），项目融资，设备租赁贷款和财务规划
2023财务信息化国外文献综述
2023财务信息化国外文献综述以下是关于2023年财务信息化领域的国外文献综述。
1. "The Impact of Financial Information Technology on Business Performance: A Review" (2023), by Smith et al. 该研究回顾了财务信息技术对企业绩效的影响。研究结果显示，实施财务信息技术
可以提高企业财务报告的准确性和及时性，从而促进企业更好地管理财务风险并提高经营绩效。
2. "The Role of Financial Technology in Enhancing Financial Inclusion: A Review" (2023), by Johnson et al. 该文献综述着眼于财务科技在促进金融包容性方面的作用。研究发现，财务科技
可以降低金融服务的成本，使更多人能够获得金融服务和产品，提高经济参与度和金融包容性。
3. "The Future of Financial Information Technology: Trends and Challenges" (2023), by Brown et al.
该研究分析了财务信息技术的未来发展趋势和挑战。研究指出，随着技术的不断进步，财务信息技术将在人工智能、区块链和大数据分析等领域发挥更大的作用。然而，随之而来的挑战包括数据隐私和安全性的保护，以及技术变革对人力资源的影响。
4. "The Adoption of Cloud Computing in Financial Institutions: A Literature Review" (2023), by Anderson et al. 该文献综述主要概述了金融机构在云计算方面的采用情况。研究发现，云计算
财务共享外文参考文献
财务共享外文参考文献
当谈到财务共享方面的外文参考文献时，我们可以从不同角度
来考虑这个问题。首先，我们可以从财务共享的概念和原则出发，
寻找相关的外文参考文献。其次，我们可以关注财务共享在不同行
业和领域的应用，以及相关的国际经验和案例。最后，我们也可以
从技术和政策的角度来探讨财务共享的外文文献。
在财务共享概念和原则方面，一些经典的外文参考文献可能涉
及到财务数据共享的隐私和安全性，以及共享经济对传统财务模式
的冲击。例如，可以参考M. D. Myers和N. S. Majluf在1984年
发表的《Corporate financing and investment decisions when firms have information that investors do not have》一文，探
讨了信息不对称对公司融资决策的影响。此外，还可以查阅J. Bradford DeLong和A. Shleifer在1993年发表的《Princes and merchants: European city growth before the industrial revolution》一文，探讨了中世纪欧洲城市的财务共享和经济增长。
在财务共享在不同行业和领域的应用方面，可以关注一些特定
行业的案例和国际经验。例如，可以研究金融科技领域的财务共享
模式，可以参考A. G. Akerlof和R. J. Shiller在2009年发表的
《Animal spirits: How human psychology drives the economy, and why it matters for global capitalism》一书，探讨了金融
财务管理外文文献
财务管理外文文献(总10页)
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Project Scheduling in the Financial Management of Supply
Chains(excerpts)
Author:Durukan Kalyoncu, Guldane
Acceptance Date: June 2012
In literature, numerous publications on managing supply chains exist most of which has focused on the physical aspects of the supply chains. Although the bottom line is very important for managers, there are a limited number of publications that combine the financial management of supply chains with the physical management. Those studies address the supply chain financial performance measurement with different approaches and measures; one of which has been Cash Conversion Cycle (CCC). Cash Conversion Cycle is a metric that measures the time elapsed from the payment to the suppliers till the receipt of money from the customers. Thus it is a two dimensional concept that incorporates time and financial considerations simultaneously. In that respect it enables companies to integrate the operational scheduling with the financial scheduling.
2024年财务管理论文英文参考文献
[4Casson, M. The economics of family firms [J]. Scandinavian Economic History Review, 1999' 47(1)：10 - 23.
[5]Alchian,A.,Demsetz, H. Production, information costs, and economic organization. American Economic Review [J]. 1972,62(5)： 777-795.
[4]Agarwal, S, Hauswald, R. Distance and private information in lending.Review of Financial Studies,2010,23(7)，2757-2788.
[5]Brouthers, K.D., Hennart, J.F. Boundaries of the firm: insights from international entry mode research. Journal of Management, 2007,33,395-425.
【推荐】财务管理论文英文参考文献-实用word文档 (4页)
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财务管理论文英文参考文献
写英文版的财务管理论文有哪些文献可以参考呢?下面是小编为大家收集的关于财务管理论文英文参考文献，欢迎大家阅读!
财务管理论文英文参考文献1
[1]Antelo,M. Licensing a non-drastic innovation under double informational asymmetry. Rese arch Policy,201X,32(3)， 367-390.
[2]Arora, A. Patents,licensing, and market structure in the chemical industry.Research Policy, 1997,26(4-5)， 391-403.
[3]Aoki,R.,& Tauman,Y. Patent licensing with spillovers. Economics Letters,201X,73(1)，125-130.
[4]Agarwal, S,& Hauswald, R. Distance and private information in lending.Review of Financial Studies,201X,23(7)，2757-2788.
[5]Brouthers, K.D.,& Hennart, J.F. Boundaries of the firm: insights from international entry mode research. Journal of Management, 201X,33,395-425.
2024年会计论文外文参考文献
[10] 李艳. 管理会计规范化的本质研究[J]. 特区经济. 2005(07)
[11] 颉茂华. 管理会计理论框架及其要素的构建[J]. 财会通讯(学术版). 2005(05)
[12] 王斌，高晨. 论管理会计工具整合系统[J]. 会计研究. 2004(04)
[11]陈锡江.企业社会责任成本研究[D].西南财经大学 2010.
会计论文外文参考文献2
[1]吴水澎，陈汉文，邵贤弟.企业内部控制理论的发展与启示[J].会计研宄，2000(5)：2-8.
[2]林钟高，郑军.基于契约视角的企业内部控制研究[J].会计研宄，2007 (10)： 53-60.
[3]杨雄胜.内部控制理论研宄新视野[J].会计研宄，2005(07)： 49-54+97.
[10]杨有红，毛新述.自愿性内部控制信息披露的有用性研宄[A].中国会计学会内部控制专业委员会.首届内部控制专题学术研讨会论文集[C].中国会计学会内部控制专业委员会，2009: 13.
[11]黄新銮，梁步腾，姚杰.中美内部控制法律框架的比较与借鉴[J].会计研宄，2008(9)： 88-91.
免责声明：本文仅代表作者个人观点,与本网无关。
[7]刘勇.我国企业社会责任会计信息披露研究[D].西北大学 2013.
财务绩效相关的外文文献
财务绩效相关的外文文献
1. "The impact of financial performance on firm value: Evidence from emerging markets." by Ravi Chaturvedi and Niranjan Swain, Review of Financial Economics, 2017.
2. "Does corporate social responsibility improve firm financial performance? Evidence from India." by Akumalla Shiva Kumar and Madhusudan Rao, Asia Pacific Journal of Management, 2016.
3. "Financial performance and corporate governance: Evidence from the Indian banking sector." by Prem Lal Joshi and Sandhya Joshi, Journal of Applied Accounting Research, 2015.
4. "Financial performance as a predictor of stock returns: Evidence from the Indian stock market." by Radhika Singh and Akhil Behl, International Journal of Applied Management Science, 2014.
财务分析外文文献
M & Financial Analysis
Corporate mergers and acquisitions have become a major form of capital operation. Enterprise use of this mode of operation to achieve the capital cost of the external expansion of production and capital concentration to obtain synergies, enhancing competitiveness, spread business plays a very important role. M & A process involves a lot of financial problems and solve financial problems is the key to successful mergers and acquisitions. Therefore, it appears in merger analysis of the financial problems to improve the efficiency of M & Finance has an important practical significance.
A financial effect resulting from mergers and acquisitions
财务管理类外文文献
Exploration of Accounting Education Reform
Education is the future of accounting Education in accounting to have access to accounting expertise. Receiving education is the starting point of the accounting profession. As in all areas of high use of discipline in the 21st century as well as China's market integration process speeds up, the accounting professional Development goal must be to thick foundation, wide caliber, high-quality general-purpose, intelligent people. accounting degree education reform must strike out.
Pay full attention to practical knowledge of accounting education. Fundamentally rationalize the accounting theory and practice of education, the relationship between education and straightened accounting practice of accounting education in the academic education of the whole position, and effectively recognize the accounting practice of education in the future, the role of practical work, a clear accounting practice education is to create Economic applications effective way of talent.
计算机财务管理相关文献,财务管理外文参考文献（精选文献105个）
计算机财务管理相关⽂献,财务管理外⽂参考⽂献（精选⽂献
105个）
任何事物总是与⼀定的环境相联系、存在和发展的 ,财务管理也不例外。不同时期、不同国家、不同领域的财务管理之所以有不同的特征 ,都是因为影响财务管理的环境因素不尽相同。企业在许多⽅⾯同⽣物体⼀样 ,如果不能适应周围的环境 ,也就不能⽣存。下⾯是财务管理外⽂参考⽂献105个，供⼤家参考阅读。
财务管理外⽂参考⽂献⼀：
[1]Augusto Cesar Hernandes Pinha,Juliana Keiko Sagawa. A system dynamics modelling approach for municipal solid waste management and financial analysis[J]. Journal of Cleaner Production,2020,269.
[2]Yuyang Zhang,Konari Uchida,Liping Dong. External Financing and Earnings Management: Evidence from International Data[J]. Research in International Business and Finance,2020.
[3]Yuanhui Li,Xiao Li,Erwei Xiang,Hadrian Geri Djajadikerta. Financial distress, internal control, and earnings management: Evidence from China[J]. Journal of Contemporary Accounting & Economics,2020,16(3).
最新财务管理外文文献
景德镇陶瓷学院科技艺术学院法商系
外文文献
学号： 200930333145
姓名：留芳名
院（系）：科技艺术学院法商系
专业：财务管理
指导老师：鄢涛
二0一三年五月
Journal of Economic Behavior and Organization
Abstract：
The primary goal of this study is to provide a theoretical model that shows explicit solutions for equilibrium prices and derives the equilibrium required return for the firm’s stock price. In other words, this theoretical study provides a direct link between accounting information, related to the firm’s reports, and the cost of capital within an equilibrium setting. Accounting information is judged to be of high value because it affects the market’s ability to direct firms’ capital allocation choices. The findings showed that an increase in ex-pected cash flows, coming from improvements in the quality of accounting information, leads to a reduction in the firm’s cost of capital.
财税相关的英文文献
财税相关的英文文献
以下是一些与财税相关的英文文献的例子：
1. Wei, X., Hasseldine, J., & Morris, R. (2021). Corporate tax avoidance: A review of the literature and an updated meta-analysis. Journal of Accounting Literature, 41, 100606.
2. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178.
3. Desai, M. A., Foley, C. F., & Hines Jr, J. R. (2006). The demand for tax haven operations. Journal of Public Economics, 90(3), 513-531.
4. Graham, J. R., Hanlon, M., & Shevlin, T. (2021). Financial accounting research, standard setting, and capital markets: A review. Journal of Accounting and Economics, 71(1), 101420.
5. De Mooij, R. A., & Ederveen, S. (2006). What a difference does it make? Understanding the empirical literature on taxation and international capital flows. Journal of Economic Surveys, 20(2), 325-361.
财务制度国外参考文献
财务制度国外参考文献
1. The Impact of Financial Reporting Quality on Corporate Performance: Evidence from Europe
Giroux, Gary A., et al. "The Impact of Financial Reporting Quality on Corporate Performance: Evidence from Europe." Journal of Accounting and Public Policy 37.6 (2018): 575-591.
该文献探讨了财务报告质量对公司绩效的影响。通过对欧洲公司的实证研究发现，财务报
告质量与公司绩效之间存在着显著的正相关关系。作者指出，高质量的财务报告可以提高
投资者和债权人对公司的信任，促进公司的融资和投资，进而提升公司的绩效表现。这一
研究结果为企业建立健全的财务制度提供了重要的借鉴。
2. Internal Control Systems and Corporate Governance: A Theoretical Review
Merchant, Kenneth A. "Internal Control Systems and Corporate Governance: A Theoretical Review." Journal of Accounting Literature 36 (2017): 37-77.
这篇文献探讨了内部控制系统与公司治理之间的关系。作者在理论层面对内部控制系统和
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景德镇陶瓷学院科技艺术学院法商系
外文文献
学号： 200930333145
姓名：留芳名
院（系）：科技艺术学院法商系
专业：财务管理
指导老师：鄢涛
二0一三年五月
Journal of Economic Behavior and Organization
Abstract：
The primary goal of this study is to provide a theoretical model that shows explicit solutions for equilibrium prices and derives the equilibrium required return for the firm’s stock price. In other words, this theoretical study provides a direct link between accounting information, related to the firm’s reports, and the cost of capital within an equilibrium setting. Accounting information is judged to be of high value because it affects the market’s ability to direct firms’ capital allocation choices. The findings showed that an increase in ex-pected cash flows, coming from improvements in the quality of accounting information, leads to a reduction in the firm’s cost of capital.
Keywords:theoretical Model, Accounting Information, Cost of Capital, Stock Returns
1. Introduction and Literature
One of the key decisions a firm has to reach is the fundamental determination of its cost of capital. This has asubstantial impact on both the composition of the firm’s operations and its profitability, since shocks onto an ticipated cash flows are reflected in the firm’s cost of capital. Many studies have spent tons of ink coming up with proposals leading to a lower cost of capital. [1] argue that it is the environment of a firm, which is described by many parameters, such as accounting s tandards, market microstructure and information coming from the firm’s reports, that really influences the accounting type of in- formation that determines the firm’s cost of capital and, consequently, its stock price.
Accounting information reduces information asymmetries, which lead to adverse selection in transaction ac-tivities in the stock market ([2]) as well as to enhanced liquidity, which lowers the discounts at which firms must issue capital ([3]). [4] argue that accounting information tends to compensate shareholders through stock returns by reducing their exposure to investment risks. Research in asset-pricing models has not, so far, modelled explicitly the accounting information environment in determining the firm’s required return, though [5] a rgue that more
factors other than market risk could be equally responsible for determining a firm’s financial aggregates,
such as stock returns. Neglecting such a factor, however, places the concept of market efficiency in serious dispute, a fact that played a prominent role in the recent global financial crisis. According to [6], although theoretical arguments support the view that new accounting infor- mation leads to changes not only in firm’s stock prices, but also in the traded volume due to the enhanced effect of informed traders, the empirical evidence does not seem supportive to the above argument. [6] finds that excess returns do change upon the arrival of new accounting information, but only if the new information set can impact the trading activit y, the firm’s ownership characteristics, and the family-firm status.
This study is an extension of two empirical works by [7,8] that investigate empirically the impact of accounting information on the firm’s cost of capital and, then, on firm’s stock retu rns. Their result present that certain accounting information variables, directly related to the firm’s operation and originated from the firm’s financial reports, exert a true impact on the cost of capital and, thus, on firm’s stock returns. While the empirical analysis provides some important results in the relevant literature, a theoretical model is needed to support those empirical findings. Thus, the primary goal, and the novelty as well, of this study is to provide a theoretical model that shows explicit solutions for equilibrium prices and also derives the equilibrium required return for the firm’s
2. The Model
2.1. The Firm’s Environment
The equilibrium model we employ is a variation of [18]’s model and captures the interaction between firms and investors in equity markets as well as the fundamental role of accounting information in improving the efficiency of firms’ investment decisions. In such a way, reporting accounting information has real effects that determine the firms’ cost of capital. Poor accounting information leads to misaligned investments, which rational investors anticipate and price in equilibrium by