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41.
从应用和技术角度分析了移动指挥车系统的需求,设计并实现了基于IP技术的一种行之有效的移动指挥车系统,介绍了该系统的基本功能、基本配置、关键指标及系统的实际应用。 相似文献
42.
《China Journal of Accounting Research》2022,15(4):100271
The governance effects of directors’ and officers’ liability insurance (D&O insurance), an important tool for risk diversification, are of strong concern in the capital market. Using a sample of Chinese A-share listed firms from 2009 to 2018, we examine the impact of D&O insurance on excess corporate leverage. We find that D&O insurance is negatively associated with excess corporate leverage and that this result is consistent with a series of robustness tests. Further analyses show that D&O insurance impedes excess corporate leverage mainly because of its effect on external monitoring. The effect is more pronounced for firms that are state-owned, have political connections and are located in provinces with low marketization than for other firms. 相似文献