基于数据挖掘的上市公司财务舞弊识别研究

国内上市公司财务舞弊呈恶性发展之势,要推进证券市场的预警与监管,对上市公司财务舞弊行为的识别就变得意义重大。以148个财务舞弊上市公司和配对的非舞弊上市公司为样本,运用神经网络建立了上市公司财务舞弊识别模型。此模型对训练样本和测试样本的识别正确率分别达到74.58%和70%,能有效的识别出上市公司财务舞弊与否。结果表明,该模型可以用于上市公司财务舞弊行为识别,对有舞弊动机的上市公司起到威慑作用。     

新型城镇化背景下的工业用地集约利用评价研究 ——以北京亦庄新城为例

研究目的：从微观层面进行工业用地的集约利用评价,为工业用地的合理布局和适度集约提供依据。研究方法：选取新城5大主导产业的土地利用强度、就业吸纳程度、投入产出效益、生态环境效益4类指标构建工业用地集约评价体系,运用统计分析法、层次分析法、多因素综合评价法进行数据处理和综合评价,归纳总结出不同产业的集约特点与类型。研究结果：电子信息产业属于人员密集适度集约型,汽车及交通设备产业属于资金密集低度集约型,装备制造产业属于人员聚集基本集约型,生物工程和医药产业属于高效产出适度集约型,都市产业属于人员密集基本集约型。研究结论：因循企业特点和新城的发展阶段,分别从招商源头、集群发展、企业用地多种模式、公共服务用地的配套布局4个方面促进新城产业用地的合理布局和集约利用。     

强非局域非线性介质中高斯光束的传输特性

从Helmholtz方程出发,讨论了高斯光束在1＋1维强非局域非线性介质中的传输特性及其光束柬宽随位置的演化,即当介质的响应函数为高斯型时,用理论分析和数值模拟的方法,讨论了响应函数的特征宽度wm对光束传输的影响．     

财产性收入的战略解读

<正>党的十七大报告中首次提出:"创造条件让更多群众拥有财产性收入"。笔者认为这个提法是十七大报告中最重要的观点之一,将对中国构建更加殷实的小康社会和和谐社会产生重大影响。可以从四个层面对"创造条件让更多群众拥有财产性收入"的观点做出战略性的解读:     

上市动机、投资者情绪与首次公开募股市场收益

文章以发行人筹资收益最大化为假设,对市场热季周期下发行人、承销商与投资人三者之间的博弈过程以及投资者情绪对首次公开募股(IPO)市场定价的影响机制进行研究.研究结果表明,发行人最优发行数量小于市场需求数量、承销商定价低于市场需求价格的目的在于确保发行成功和获取日后收益;投资者高亢的投资情绪可以对IPO市场短期收益正偏和长期收益负偏成为普遍现象进行解释.     

我国新形势下国有商业银行的思想政治工作探讨

对新时期加强基层商业银行思想政治工作必要性及其措施进行了分析论述,认为应坚决贯彻以人为本的要求,要做到继承与创新相结合,建立健全思想政治工作的长效机制等几方面来做好工作.     

企业社会责任与和谐劳动关系构建

结合以SA8000标准为代表的企业社会责任运动,本文将企业的成本收益纳入分析框架,通过动态最优化博弈模型考察SA8000是否有利于改善我国转型期较紧张的企业劳动关系。研究表明,在其他条件不变的情况下,我国企业缺乏改善劳动关系的动力;SA8000的影响力、国外企业的劳动关系投入等与改善劳动关系呈正相关,而通过SA8000认证的费用与其负相关;企业利润与改善劳动关系之间并非绝对的不相容,在保证企业利润的前提下,SA8000有利于改善我国企业劳动关系。     

浅谈房地产业对我国社会经济的影响

最近几年,房地产业经历了几番起伏,它对于我国GDP的增长,发挥了巨大的促进作用,这一点是毋庸置疑的.与此同时,是否应该继续维持房地产业在我国社会经济中的重要地位,成为了大家关注的焦点.本文将以我国房地产业的现状为出发点,结合房地产在我国社会经济发展中的重要性,简要谈谈房地产业对我国社会经济的影响.     

Functional forms of the satisfaction–loyalty relationship

The linear functional form of the effect of customer satisfaction on repurchase intentions may not be adequate under all circumstances; however, we lack a clear understanding of the factors that may drive variation in the functional forms of the satisfaction-loyalty relationship. Building on existing research, the authors consider how the functional form of the effect of satisfaction on repurchase intentions varies across segments formed at the intersection of product categories and customer economic and demographic variables. A comprehensive data set obtained from the sponsors of the Chinese Customer Satisfaction Index provides the input for a flexible cubic regression configuration to model the functional forms. The linear functional form emerges as the most prominent across 972 product-customer segments (51%), followed in frequency by the S-shaped and convex forms and, finally, the inverse S-shape and concave forms. Different product category characteristics, customer economic and demographic variables, and market characteristics moderate the effect of satisfaction on repurchase intentions differently for the linear, quadratic, and cubic terms. This research reveals key resource allocation implications based on the functional forms of the effect of satisfaction on repurchase intentions, as well as strategic segmentation implications related to the varying influence of product category characteristics, customer economic and demographic variables, and market characteristics.     

The value of celebrity endorsements: A stock market perspective

Are celebrity endorsements worthwhile investments in advertising? To answer this question, we analyze a unique sample of 101 announcements made between 1996 and 2008 by firms listed in the USA. Internet is the main medium of communication for these announcements. We employ event study methodology and document statistically insignificant abnormal returns around the announcement dates. This finding is consistent with the notion that the incremental benefits from celebrity endorsements closely match the incremental costs due to such contracts. Further, we investigate if the announcement date return depends on a number of characteristics that are often used in the endorsement literature. As a result, we find that endorsements of technology industry products coincide with significant positive abnormal returns around the announcement dates. Finally, we find weak support for the match-up hypothesis between celebrities and endorsed products.