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本文以2012~2014年披露内部控制重大缺陷的沪深A股上市公司为样本,实证检验了机构投资者持股对内部控制重大缺陷整改的影响,在此基础上,进一步检验了产权性质对该治理效应的影响。研究发现:机构投资者总体持股与内部控制重大缺陷整改显著正相关;与压力敏感型机构投资者持股相比,压力抵制型机构投资者持股更能显著促进内部控制重大缺陷整改;与非国有企业相比,机构投资者的治理效应在国有企业中更显著。 相似文献
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伴随着快速的城镇化进程,我国的城市规划和建设日新月异,取得了很大成就,但也存在很多问题.文章探讨了目前我国城市规划与城市建设中的不良倾向,并对其进行原因探析,认为城市建设和城市规划应该充分考虑我国国情,关注城市居民的实际需求,尤其是弱势群体的切身利益,倡导节约、集约、公平的城市规划与建设之路. 相似文献
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Dragan Đorić Emilija Nikolić-Đorić Vesna Jevremović Jovan Mališić 《Quality and Quantity》2009,43(3):481-493
The paper considers some properties of measures of asymmetry and peakedness of one dimensional distributions. It points to
some misconceptions of the first and the second Pearson coefficients, the measures of asymetry and shape, that frequently
occur in introductory textbooks. Also it presents different ways for obtaining the estimated values for the coefficients of
skewness and kurtosis and statistical tests which include them. 相似文献
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Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea 下载免费PDF全文
In this paper, we take advantage of Korea's unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find that the implementation of MAFR did not have the desired effect. Firms that adopted MAFR demonstrate higher levels of conservatism in previous periods under MAPR (or compared to voluntary adopters). Furthermore, we find that audit tenure increases conservatism levels consistent with the auditor expertise hypothesis. However, whilst evidence suggests MAFR decreases audit quality on the whole, we find that firms that switch from non‐Big 4 to Big 4 auditors demonstrate higher conservatism because Big 4 auditors are more likely to demand conservative accounting practices, consistent with Big 4 audit firm knowledge superiority. Overall, the results suggest that MAFR's negative effect on audit quality can be mitigated by Big 4 auditor supervision. 相似文献
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This paper uses the recent history of the ERM to gain insights into what might happen to exchange rates on the road to EMU. to do this, the paper examines the variability of exchange rates, the transmission of monetary policy between countries, the role of the dollar in ERM exchange rate crises, and ERM members' credibility as measured by the realignment probabilities prior to the September 1992 crisis. We identify two factors that might have contributed to the September 1992 crisis: high German interest rates and weakness of the US dollar. We find that behaviour of exchange rates has changed over time and differs between ERM and non-ERM currencies. We also demonstrate that changes in German short-term interest rates influence interest rates in other ERM countries and vice versa. 相似文献
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王玛丽 《石油工业技术监督》2005,21(12):28-30
HSE管理体系是当前国际石油、石化行业普遍采用的管理体系,是国际石油、石化行业健康、安全、环境管理的现代模式。HSE是英文单词“健康”、“安全”和“环境”的缩写,就是指在管理中一切以人为中心,满足人对健康,安全和保护环境的要求。 相似文献
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乡村生态旅游是以乡村为背景的,包含生态旅游内涵的一种综合性旅游,是在传统的“农家乐”和乡村旅游带来严重的旅游污染及全球生态环境保护热潮的背景下提出的一种协调型的新型旅游形式。湘南是湖南省的一个农业大区,发展乡村生态旅游得天独厚。在新农村建设背景下,发展乡村生态旅游,对于妥善解决湘南地区“三农”问题、加快其新农村建设步伐。促进湘南乡村可持续发展都具有十分重要的意义。本文在分析湘南乡村生态旅游发展优势条件的基础上,探讨了湘南乡村生态旅游可持续发展的理念模式问题,提出了湘南乡村生态旅游“农业——乡村旅游业双赢发展模式”。 相似文献
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地价和房价的经济学分析 总被引:14,自引:0,他引:14
土地的市场价值分析按照经济学的原理,土地的市场价值就是所有预期土地租金收入的未来值折现。也就是说一个每年都会创造出R收益的资产将连续创造n年的收益。如果市场的平均利率是r,那么评估这一资产现在的价值就需要把所有未来可能的收益按照平均利率折现到目前的时间点上:PV=nt=0∑(1 Rr)t其中,R是土地在某种用途下每年的租金,r是市场平均利润率,经过n年后土地的市场价值可以用PV的大小表示出来。如果这种预期的收益是无限期的,那么土地市场价值的算法可以简化为:PV=Ri现值是投资者愿意为某一土地支付的最大值,因为在这种情况下,投资… 相似文献
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伴随着快速的城镇化进程,我国的城市规划和建设日新月异,取得了很大成就,但也存在很多问题。文章探讨了目前我国城市规划与城市建设中的不良倾向,并对其进行原因探析,认为城市建设和城市规划应该充分考虑我国国情,关注城市居民的实际需求,尤其是弱势群体的切身利益,倡导节约、集约、公平的城市规划与建设之路。 相似文献
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