境内外审计报告税后净利差异之实证分析

我国B股上市公司实行双重审计制度,必然导致境内外审计报告税后净利存在一定差异.本文从近年来境内外审计报告税后净利差异程度的现状、差异趋势、差异之影响因素等三个方面加以检验,结果表明,境内外审计报告税后净利差异虽然有所降低,但按中国会计准则及相关会计制度审计的税后净利与按国际财务报告准则调整后的税后净利相比差异普遍偏高,这些差异较大程度上反映了会计准则的差异,但无疑也包含审计职业判断的差异.     

国家级教学成果奖导向下独立学院教学改革研究

国家级教学成果奖对于我国各级各类教学主体提高办学层次和教学质量具有重要的指导意义。从历届国家级教学成果奖的基本特点分析入手,结合独立学院教学改革的困境,提出了建立现代大学制度,校级领导重视,加强评奖机制研究;大力推进以教学质量为主的内涵式发展;突出特色,以就业为导向,产教合作培养应用技术人才;加强话语权,积极参与规则制定和修改,注重团队合作等发展建议。     

Corporate Lobbying and Firm Performance

Corporate lobbying activities are designed to influence legislators, regulators and courts, presumably to encourage favorable policies and/or outcomes. In dollar terms, corporate lobbying expenditures are typically one or even two orders of magnitude larger than spending by Political Action Committees (PAC), and, unlike PAC donations, lobbying amounts are direct corporate expenditures. We use data made available by the Lobbying Disclosure Act of 1995 to examine this more pervasive form of corporate political activity. We find that, on average, lobbying is positively related to accounting and market measures of financial performance. These results are robust across a number of empirical specifications. We also report market performance evidence using a portfolio approach. We find that portfolios of firms with the highest lobbying intensities significantly outperform their benchmarks in the three years following portfolio formation.     

Multi-product firms,product mix changes and upgrading: Evidence from China's state-owned forest areas

Product selection matters for a firm's productivity and long-run growth. Recent theoretical and empirical studies indicate that an important margin of adjustment to policy reforms is the reallocation of output within firms through changes in product mix decisions. This paper examines the frequency, pervasiveness and determinants of product-switching and upgrading activities in firms located in China's state-owned forest areas during a period of gradual institutional and managerial reforms (2004–2008). We find that changes to the product mix are pervasive and characterized by adding or churning products rather than only shedding products. Moreover, changes in firms’ product mix have made a significant contribution to the aggregate output growth during our sample period. We also find that firms with different characteristics, human capital and market conditions differ in their propensity to diversify and upgrade product mix.     

客体物象对主体形象的暗示和显现——《觉醒》中“鸟”和“大海”的象征意义

《觉醒》是19世纪末美国著名女作家凯特·肖邦的代表作,也是美国文学史上一部女权主义杰作。作品中鸟和大海的物象具有对主人公形象及其生命历程的暗示和显现作用,从而显示出深邃而丰富的内涵和鲜明而独特的象征意义。     

科技革命与粮食安全

文章运用投入产出现价序列表 ,对安徽 10年间需求结构变动特征 ,以及投资对消费需求的拉动作用作了定量分析 ,指出结构调整需注意的问题 ,主张继续实行积极的财政扩张政策。     

基于SWOT的广东家具出口现状与对策分析

广东省家具出口占全国出口的1/3强,已成为中国家具制造业最发达的地区、亚太地区最大的家具出口基地,但也存在附加值低,设计水平不高等劣势。本文在分析广东省家具出口现状的基础上,利用SWOT分析,分析了广东省家具出口的优势、劣势、机遇和威胁,进而提出扩大广东省家具出口的战略选择。     

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation

This paper investigates whether maintaining a reputation for consistently beating analysts' earnings expectations can motivate executives to move from “within GAAP” earnings management to “outside of GAAP” earnings manipulation. We analyze firms subject to SEC enforcement actions and find that these firms consistently beat analysts' quarterly earnings forecasts in the three years prior to the manipulation period and continue to do so by smaller “beats” during the manipulation period. We find that manipulating firms beat expectations around 86 percent of the time in the 12 quarters prior to the manipulation period (versus 75 percent for control firms) and that manipulation often ends with a miss in expectations. We document that executives of manipulating firms face strong stock market and CEO pressure to perform. Prior to the manipulation period, these firms have high analyst optimism, growing institutional interest, and high market valuations, along with powerful CEOs. Further, we find that maintaining a reputation for beating expectations is more important than CEO overconfidence and is incremental to CEO equity incentives for explaining manipulation. Our results suggest that pressure to maintain a reputation for beating analysts' expectations can encourage aggressive accounting and, ultimately, earnings manipulation.     

论基于符号语义学的平面广告设计

就语义学特征而言,将视觉形象明显地区别于语言和其他传播形式的正是它们的标记性和形象性以及由此带来的视觉结构的不确定性特征,从平面广告角度说,视觉结构的相对不确定性在视觉说服中发挥着关键作用,更为视觉传播的形式和内客创新提供依据.     

人民银行县(市)支行审计监督研究——基于内设机构调整视角

2016年人民银行济南分行试点实施了辖区县(市)支行内设机构调整,将县支行原有的内部监督检查职能上收至地市中心支行。本文首先分析了内设机构调整后县支行审计监督的现状,其次分析总结目前县(市)支行存在“审计资源受限明显”等四个方面的困难和问题,最后提出了强化县(市)支行审计监督的改进思路和措施。