主位结构、信息结构与听力语篇理解

主位结构和信息结构在听力测试语篇理解中具有重要作用,认识和把握这两个结构,有利于听者测试时掌握语篇的要点和新信息。     

清诗丛考——以宋琬、龚鼎孳、施闰章、程廷祚等为中心

清代诗歌研究薄弱,有待探讨的问题很多。诸如诗集内部作品的编排、整理,遗佚作品的辨认、搜集,作家生卒年、身份、轶事乃至著作权的考察、辨析之类,无不需要关注。将涉及宋琬、龚鼎孳、施闰章、程廷祚等诗人的上述问题做一些考辨。     

Accounting Policy Disclosures and Analysts' Forecasts

Using an international sample, I investigate whether the extent of firms' disclosure of their accounting policies in the annual report is associated with properties of analysts' earnings forecasts. Controlling for firm‐ and country‐level variables, I find that the level of accounting policy disclosure is significantly negatively related to forecast dispersion and forecast error. In particular, I find that accounting policy disclosures are incrementally useful to analysts over and above all other annual report disclosures. These findings suggest that accounting policy disclosures reduce uncertainty about forecasted earnings. I find univariate but not multivariate support for the hypothesis that accounting policy disclosures are especially helpful to analysts in environments where firms can choose among a larger set of accounting methods.     

Ownership concentration, voluntary disclosures and information asymmetry in New Zealand

This paper investigates the impact of different classes of ownership concentration on information asymmetry conditional upon corporate voluntary disclosures in New Zealand. The current paper attempts to extend this stream of research by incorporating three mutually exclusive ownership structures and considering the interactive relationship between such ownership structures and corporate voluntary disclosures. Results reveal that ownership concentration in general is significantly positively associated with bid-ask spreads (proxy for information asymmetry) observed around annual report release dates. This finding supports the adverse selection hypothesis and importantly this effect is found to be most pronounced for financial institutions and management-controlled ownership categories. When voluntary disclosure is taken into account, the findings demonstrate that disclosures significantly attenuate information asymmetry risk associated with ownership concentration. This effect is particularly pronounced for firms with management-controlled ownership structures. The findings highlight the importance of corporate disclosures under concentrated ownership structures especially management-controlled ownership structures in reducing information asymmetry and enhancing market efficiency in New Zealand.     

Meanings of the term ‘sustainable development’ in Finnish corporate disclosures

There is an on-going discursive struggle over how the social and environmental problems related to modern societies should be understood and resolved. Sustainable development has become a pre-eminent concept in these discussions and businesses are increasingly employing the term in their communications. However, sustainable development means “different things to different people in different contexts” [Bebbington, J. (2001). Sustainable development: A review of the international development, business and accounting literature. Accounting Forum, 25(2), 128–157; see p. 129]. Thus, there have been recent calls in the literature to analyse what the companies are actually saying in their disclosures [Thomson, I., & Bebbington, J. (2005). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting; Kolk, A. (1999). Evaluating corporate environmental reporting. Business Strategy and the Environment, 8, 225–237]. Subscribing to the social construction of reality, this study critically assesses how the term ‘sustainable development’ is constructed in the disclosures of Finnish listed companies.

Overall, in the disclosures, sustainable development is constructed as a win-win concept, which allows society to enjoy economic growth, environmental protection and social improvements with no trade-offs or radical restructurings in the social order. However, behind the usual business rhetoric, there is very little evidence of anyone actually walking this talk. Accordingly, this research calls for further discussion on companies’ role in achieving sustainable development and on the business interpretation of sustainable development in general.     

Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

Prior research on listed companies in Malaysia, Hong Kong and Singapore during and before the 1997 financial crisis has reported a significant association between ownership structure and the extent of voluntary disclosure in annual reports. We examine data for Malaysia after the 1997 financial crisis to assess whether the regulatory reaction to the crisis increased the awareness of disclosure as a tool of corporate governance and reduced the influence of insider domination on voluntary disclosure. We contrast director ownership and government ownership as determinants of voluntary disclosure in Malaysian company annual reports. Additionally, we include consideration of proprietary costs by testing whether industry competitiveness has an impact on voluntary disclosure.We find that director ownership is significantly associated with the extent of voluntary disclosure while government ownership, new governance initiatives and industry competitiveness are not significant in pointing companies towards greater transparency. We conclude that, despite the upheaval of the economic crisis, traditional influences of director ownership and family domination of the board outweigh the effect of government-backed accountability initiatives in determining the extent of voluntary disclosure.     

高邮王氏研究《尚书》的成就与方法

高邮王氏的家学,以《尚书》研究为其发端。考证《尚书》文字,不是拿不同版本来互校,而是以小学为依据,判以义理之是非。解读《尚书》经义,没有采用传统的注疏或章句的方式,申述成说,而是针对前人的误释,另立新说。研究《尚书》虚词,除了分析句式,以例求义而外,因声求义之法随处可见。王氏能够超越前人,原因无他,在于其研究方法的科学性。     

顾颉刚档案史料思想探略

顾颉刚先生是我国近现代著名的历史学家,“古史辨”派的创始人。其一生著述丰硕,涉及古史考辨、民俗学研究、历史地理学研究等学科领域。不仅提出了著名“层累地造成的中国古史”的理论,并在档案史料的搜集、考证、辨伪及应用等方面也提出了许多独到的见解,至今仍是史学工作者及档案工作者的宝贵财富。     

关键审计事项披露与企业会计稳健性——基于准自然实验和文本分析的证据

关键审计事项披露对增强财务报告可信度、提高信息透明度以及提升企业会计信息质量具有重要意义。基于2014—2020年我国上市公司样本数据,采用多期双重差分法和文本分析方法,实证检验了关键审计事项披露对企业会计稳健性的影响。研究发现：关键审计事项披露提升了企业会计稳健性,且在非国有企业和净资产收益率小于6%的企业中正向影响更大;关键审计事项披露数量越多,关键审计事项结论性评述积极程度和关键审计事项审计应对力度越高,披露资产减值类和损益类关键审计事项对企业会计稳健性的提升越显著;进一步分析发现,这一效应在企业信息透明度较低以及审计监督效应较强的企业中更为明显;作用机制检验表明,关键审计事项披露通过提高市场感知的审计质量和报表盈余的审计质量提升了企业会计稳健性。