一带一路背景下乌兹别克斯坦与中国的会计准则对知识产权确认和披露的影响研究

发布时间：2021-11-26 06:18

　　虽然新兴经济体对投资机会的识别程度越来越高1,但这些市场通常不被认为拥有并保持着高质量和透明的财务报告框架。因此,为了在国际市场上与发达国家的公司以平等条件竞争到投资,新兴市场的企业开展了确认和披露的业务（Wang and Claiborne,2008;Purushothaman et al.,2000;Meek et al.,1995）。根据信息披露的相关研究假设,在企业未来绩效方面,相比较外部投资者,企业的管理者更具信息优势;因此,自愿披露信息与降低代理成本、资本成本以及提高证券市场价格有关（Leuz and Verrecchia,2000;Botosan,1997）。本研究的焦点在于近年来流行的一种特殊类型的确认和披露;在会计背景下被认为是无形资产的知识产权信息。无形资产是一项无法具体化为实物形态（如建筑或设施）或财务特征（如股票或债券）的可以实现未来收益的资产（Lev,2001）2。例如专利、商标、版权和研发成果等帮助企业节省成本的知识产权可以在会计上定义为无形资产。伴随着国际兼并收购数量和规模的大幅度增长,服务业和信息技术相关产业业务的相对增长使得对知识产权的会计核算变得重要... 

【文章来源】：东华大学上海市 211工程院校 教育部直属院校

【文章页数】：193 页

【学位级别】：博士

【文章目录】：
摘要
ABSTRACT
LIST OF ACRONYMS
1. INTRODUCTION
    1.1 Background of Studies
    1.2 Statement of Problem
    1.3 Research Question
    1.4 Research Objectives
    1.5 Originality and Significance of Study
    1.6 Research Structure
        1.6.1 Literature Study and Research Roadmap
        1.6.2 Empirical Research
    1.7 IPR Environment in China and Uzbekistan
2. LITERATURE REVIEW
    2.1 Main concepts of IPR
        2.1.1 Economic Aspect
        2.1.2 Legal Aspect
        2.1.3 Accounting Aspect
        2.1.4 Resource Aspect
    2.2 Forms of Intellectual Property in Uzbekistan and China
    2.3 The Significance of Accounting Disparity in Commerce
    2.4 Uzbekistan and the Silk Road Economic Belt
    2.5 Summary
3. ACCOUNTING OF IPR RECOGNITION AND DISCLOSURE IN CHINA AND UZBEKISTAN
    3.1 Introduction
    3.2 Recognition and Disclosure under Uzbek GAAP
    3.3 Recognition and Disclosure under PRC GAAP
    3.4 Summary
4. MAJOR PROBLEMS OF IPR ACCOUNTING IN UZBEKISTAN
    4.1 Introduction
    4.2 Comparative Analysis of IA Accounting According to IFRS and US GAAP
    4.3 Evolution of the Uzbek system of intangible assets
    4.4 Accounting infringements of certain IPR types in Uzbekistan
        4.4.1 Copyrights
        4.4.2 Trademarks
        4.4.3 Patents
        4.4.4 The results of R&D
    4.5 Summary
5. EFFECTIVENESS OF IPR ACCOUNTING IN UZBEKISTAN AND CHINA WITHIN SREB
    5.1 Introduction
    5.2 Research variables
        5.2.1
            5.2.1.1 Recognition
            5.2.1.2 Disclosure
            5.2.1.3 Regulations
    5.3 Hypothesis development
        5.3.1 The level of IPR recognition
        5.3.2 Regulatory risks
        5.3.3 Moderating Effect of Regulations
    5.4 Research Setting
    5.5 Data Analyses
        5.5.1 Sample Description
        5.5.2 Individual Analysis
    5.6 Moderation Analyses and Results
        5.6.1 Hypotheses testing
    5.7 Discussion
    5.8 Conclusion
6. RESEARCH EXTENSION
    6.1 Huawei
        6.1.1 Brief Introduction of Huawei
        6.1.2 Financial Statement Analysis
    6.2 Prospects for Growth
    6.3 Summary
    6.4 Algorithm
        6.4.1 Brief introduction of Algorithm
        6.4.2 Financial Statement Analysis
    6.5 Financial analyses of economic status of the company
    6.6 Summary
7 CONCLUSION AND RECOMMENDATIONS
    7.1 Conclusion
    7.2 Practical implications (Pinlive Foods)
    7.3 Theoretical Contribution
    7.4 Practical Contribution
    7.5 Further directions and limitations
REFERENCES
ACKNOWLEDGEMENT
PUBLICATIONS
APPENDIX



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