Analysis on China's equipment manufacturing security issues based on industrial control
Article
Bu, W., Xie, M. and Cai, H. 2012. Analysis on China's equipment manufacturing security issues based on industrial control. Journal of Central University of Finance & Economics. 0 (3), pp. 62-66. https://doi.org/N/A
Type | Article |
---|---|
Title | Analysis on China's equipment manufacturing security issues based on industrial control |
Authors | Bu, W., Xie, M. and Cai, H. |
Abstract | Abstract: New accounting standards require listed companies using balance sheet liability method to account for income tax expense. Balance sheet liability method is done by calculating the temporary differences,then confirming deferred income tax to get the current corporate income tax expense. Income tax expense will reduce current net income. Therefore,the existence of temporary differences has an impact on net income,thereby affecting the profitability of companies. We analyse the impacts of new accounting standards on listed companies 'profitability by statistical analysis. |
Research Group | International Business group |
Publisher | Central University of Finance & Economics in China |
Journal | Journal of Central University of Finance & Economics |
ISSN | ISSN1000-1549 CN11-3846/F |
Publication dates | |
12 Jun 2012 | |
Publication process dates | |
Deposited | 04 May 2016 |
Accepted | 12 Jan 2012 |
Publisher's version | |
Web address (URL) | http://xbbjb.cufe.edu.cn/CN/Y2011/V0/I03/0 |
Digital Object Identifier (DOI) | https://doi.org/N/A |
Language | English |
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