检索结果-南通市图书馆

Study on the Follow-up Measurement of Goodwill of Listed Companies

Journal of Finance Research 2020年第2期4卷 55-61页

作者： Yan Zhuang Youcai Xiang Honor college Nanjing Normal UniversityNanjingJiangsu210023China ginling college Nanjing Normal UniversityNanjingJiangsu210023China

Nowadays,the wave of mergers and acquisitions in the capital market is still *** evaluation does bring high performance,and the huge impairment of goodwill has become a key factor for the frequent Black Swan events of listed *** from the essence of goodwill,using Chinese A-share listed companies from 2007 to 2019 as samples and based on the market data,distribution analysis and performance impact,this paper argues that problems of goodwill impairment in China are incomplete accounting standards,inexhaustive impairment implementation and incomprehensive market supervision,thus giving reasonable *** follow-up measurement of goodwill is conducive to improving accounting information quality and adapting to capital market demands,which is of great significance to the revision of international standards.

关键词： Consolidated goodwill Follow-up measurement Impairment test

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Ecological Carrying Capacity and Green Development in the “Belt and Road” Initiative Region

引用

Journal of Resources and Ecology 2019年第6期10卷 569-573,704页

作者： ZHEN Lin XU Zengrang ZHAO Yuan WANG Jijun HU Yunfeng WANG Juanle Institute of Geographic Sciences and Natural Resources Research Chinese Academy of SciencesBeijing 100101China University of Chinese Academy of Sciences Beijing 100049China ginling college Nanjing Normal UniversityNanjing 210097China School of Geography Science Nanjing Normal UniversityNanjing 210023China Institute of Soil and Water Conservation Chinese Academy of Sciences and Ministry of Water ResourcesYangling 712100ShaanxiChina Northwest A&F University Yangling 712100ShaanxiChina Jiangsu Center for Collaborative Innovation in Geographical Information Resource Development and Application Nanjing 210023China

Since the 1970s,resource crisis,environmental pollution and ecological degradation have become prominent globally,and the limits to growth have always been an important theoretical and policy *** technological system of early warning and regulation based on carrying capacity evaluation has great potential in natural resource utilization,environmental management and ecosystem *** this paper,the evolution of carrying capacity research and the concept of ecological carrying capacity are summarized,and the existing evaluation methods of ecological carrying capacity are classified into ecological footprint method,comprehensive index system method,ecosystem service analysis method and human appropriation of net primary productivity *** current problems in ecological carrying capacity study were analyzed and the trend was *** with the special issue,the recent proceeding of ecological carrying capacity study in the Belt and Road Initiative(BRI)region was narrated,from the aspects of ecological carrying capacity evaluation method and application,the supply and consumption of ecosystem services,and the resources use and environment *** suggestions have been proposed to improve the accuracy and reliability of ecological carrying capacity evaluation:1)the spatial heterogeneity and temporal dynamic change of ecological carrying capacity should be explored furtherly;2)the interaction between ecological process and human activities should be simulated;3)factors such as climate change,human activities and ecological products and ecological service flows should be integrated into the evaluation system of ecological carrying capacity.

关键词： ecological carrying capacity ecological footprint ecosystem services green development the"Belt and Road"Initiative

来源：

维普期刊数据库

同方期刊数据库评论

在线全文

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：