电路教学改革的探讨

电路是电类专业的基础课,也是一门具有悠久传统的课程。随着社会的发展和对人才的需求的变化,电路的教学思路和方法也要进行改革。本文关于电路这门课程的教学改革,从教师在教学内容、教学方法等方面的改革和学生的积极配合两方面来谈几点看法。     

Earnings manipulation and similarity of annual report disclosure: Evidence from China

The Management Discussion and Analysis (MD&A) section is an important component of a company's annual report, where the management team provides a textual analysis of the company's performance for investors. Due to the existence of agency problems, management is likely to mask any earnings manipulation in order to maximise their salary, build a corporate empire or obtain more financing, which will reduce the reliability of the company's financial information. Utilising 13,679 Chinese A-share listed companies from 2008 to 2020, this study examines the correlation between management earnings manipulation and annual report MD&A similarity. We find that earnings manipulation leads to increased MD&A similarity in order to reduce the transmission of useful information and thus stymie investors. As such, we recommend that regulatory authorities should monitor the level of similarity and validity of MD&A disclosures in addition to the authenticity of numerical financial information.