事务所规模、制度环境与企业税收激进

选取2008—2016年间我国沪、深A股上市公司为研究样本，考察会计师事务所规模与企业税收激进的关系及外部制度环境对两者的调节作用。研究结果显示，大规模事务所（国内“十大”所）与企业税收激进程度显著负相关，这说明国内大型事务所的审计对企业税收激进行为具有抑制作用。进一步按制度环境指数（法治水平、政府干预程度）检验的结果表明，法治水平高、政府干预低能够强化事务所规模对企业税收激进的抑制作用，反映了当下我国的法治水平提升和政府干预减弱都能强化独立审计的监督作用。     

Measuring tourism destinations using mobile tracking data

We develop a methodology for measuring visitor flows to destinations using space-time tracking data. Based on a review of the literature on this topic we propose that a tourism destination has five dimensions – spatial, temporal, compositional, social and dynamic – that can be measured using space-time tracking data. We analyse three of these dimensions, namely the spatial, temporal and compositional, using the mobile positioning data of foreign visitors in Estonia from 2011 to 2013. Results show that smaller destination areas can be differentiated inside the whole country by the geographical, temporal and compositional parameters of the visits. These findings demonstrate applications of “BIG” data in destination management. A monitoring tool based on this methodology and data is currently being used by the Estonian Tourist Board.