会计信息质量检查、董事联结与财务重述

基于财务重述视角,考察会计信息质量检查制度的直接治理和间接治理效应。研究发现：会计信息质量检查显著降低被公告公司财务重述概率,也会降低与被公告公司存在内部董事联结关系(简称“内部董事联结”)公司的财务重述概率,但对与被公告公司存在外部董事联结关系(简称“外部董事联结”)公司的财务重述概率无显著影响。强化媒体报道和内部控制质量是缓解会计信息质量检查在外部董事联结中间接治理失效的有效措施;会计信息质量检查监管力度加大会进一步降低被公告公司以及内部董事联结公司财务重述概率。     

中国政府统计抽样调查制度的总体框架研究

随着中国市场经济体制的逐步确立,政府的职能在逐渐转变,政府对统计数据的要求也在变化,这就要求政府统计调查制度也随之改革。适应市场经济体制和中国政府管理的特点以及城乡统筹发展的要求,政府统计调查应该以抽样调查为主体,抽样调查队伍和机构应主要设立在地市一级,调查的指标体系和内容应该改革与调整,企业抽样调查应该采用名单框和区域框结合的双框抽样方式。对于抽样调查得到的数据资料,不仅应当汇总得出各种可用于宏观经济管理与分析的总量指标数据和分类数据,而且还应当建立起全部被调查企业和被调查家庭的数据库,供政府部门和国内的科学研究机构进行微观社会经济活动主体层次的研究。     

环境监察专业人才培养规格和课程体系的研究与实践

我国环境监察专业人才的社会需求量大并且紧迫。目前我国高等教育在其专业人才培养上处于起步阶段，通过对环境监察专科人才培养规格和课程体系的设置进行研究和探索，可为普通高等院校在环境监察专业专科人才培养方面提供实践范例。     

Experimental internet auctions with random information retrieval

We run an experiment where 97 subjects could retrieve records of completed past auctions before placing their bids in current one-bid, two-bid, and auction-selection games. Each subject was asked to participate in 3 current auctions; but could retrieve up to 60 records of completed (past) auctions. The results reveal a positive relation between the payoffs earned by the subjects and their history-inspection effort. Subjects act as if responding to the average bidding-ratios of the winners in the samples that they have retrieved. They apply intuitive signal-dependent stopping rules like “sample until observing a winner-value close to my won” or “find a close winner-value and try one more history” when sampling the databases. History-inspection directs bidders with relatively high private-valuations to moderate bidding which increases their realized payoffs. (JEL C9 D4 D8) Electronic Supplementary Material Supplementary material is available in the online version of this article at . JEL Classification C93, D44, D83     

On estimating the reliability after sequentially estimating the mean: The exponential case

Sequential estimation problems for the mean parameter of an exponential distribution has received much attention over the years. Purely sequential and accelerated sequential estimators and their asymptotic second-order characteristics have been laid out in the existing literature, both for minimum risk point as well as bounded length confidence interval estimation of the mean parameter. Having obtained a data set from such sequentially designed experiments, the paper investigates estimation problems for the associatedreliability function. Second-order approximations are provided for the bias and mean squared error of the proposed estimator of the reliability function, first under a general setup. An ad hoc bias-corrected version is also introduced. Then, the proposed estimator is investigated further under some specific sequential sampling strategies, already available in the literature. In the end, simulation results are presented for comparing the proposed estimators of the reliability function for moderate sample sizes and various sequential sampling strategies.     

科技文献中标点符号的正确用法

标点符号在科技工程界的书面语言中是十分重要的。为此，根据ＧＢ／Ｔ１５８３４－１９９５《标点符号用法》，结合工作经验，阐述了标点符号在科技文献中的正确用法     

外商直接投资与安徽经济增长关系的实证分析

通过运用协整检验和格兰杰因果检验对外商直接投资与安徽经济增长之间的关系进行实证分析,结果表明:外商直接投资流入对促进安徽经济增长有促进作用,但安徽经济增长对吸引外商直接投资的作用是不显著的.安徽应积极采取相应措施,改善投资环境,吸引更多的外商直接投资.     

Two–step sequential sampling

Choosing the sample size in advance is a familiar problem: often, additional observations appear to be desirable. The final sample size then becomes a random variable, which has rather serious consequences.
Two such sample extension situations will be considered here. In the first situation, the observed sample variance determines whether or not to double the original sample size. In the second situation, the variances observed in two independent samples are compared; their ratio determines the number of additional observations.     

基于VAR模型的山东省经济增长波动分析

本文通过建立向量自回归模型,运用脉冲响应函数和预测方差分解的方法对山东省经济增长的波动情况进行了实证分析。研究结果表明:各变量对山东经济增长的影响均不太明显。这说明山东经济一直保持稳定快速发展的势头。     

Modified efficient importance sampling for partially non‐Gaussian state space models

The construction of an importance density for partially non‐Gaussian state space models is crucial when simulation methods are used for likelihood evaluation, signal extraction, and forecasting. The method of efficient importance sampling is successful in this respect, but we show that it can be implemented in a computationally more efficient manner using standard Kalman filter and smoothing methods. Efficient importance sampling is generally applicable for a wide range of models, but it is typically a custom‐built procedure. For the class of partially non‐Gaussian state space models, we present a general method for efficient importance sampling. Our novel method makes the efficient importance sampling methodology more accessible because it does not require the computation of a (possibly) complicated density kernel that needs to be tracked for each time period. The new method is illustrated for a stochastic volatility model with a Student's t distribution.