The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

《互换性与技术测量》课程实验教学的探索

实验教学作为高等学校实践教学的重要组成部分,是培养学生创新意识和实践能力的重要途径。文章针对传统《互换性与技术测量》课程实验的教学,突破传统的实验教学模式,大胆改革创新,同时引入比较性实验教学方法。这种方法为培养应用性和实用性人才,也可为满足市场人才的需要奠定良好的基础。     

现金股利对会计信息的治理

会计只能提供相对相关和可靠的信息,在控制逆向选择和道德风险方面作用有限,形成了会计目标实现的障碍,这迫使投资者不得不去寻找其他信息渠道,以期更有效地决策。现金股利就是投资者寻找的信息渠道之一,它和会计信息在提高信息的相关性、可靠性以及控制逆向选择和道德风险方面共同发挥作用,并形成竞争态势,这种竞争态势实质上起到了对会计信息的治理作用。     

农户经济视角下的我国农村土地流转影响因素——基于Multiple Choice Model的调查研究

利用农户土地流转问卷调查所得到的微观数据,采用统计分析、Probit multiple choicemodel方法,将农户经济行为中的保障性行为、投资行为、就业行为和产业选择行为引入土地流转的实证研究领域。研究结果显示：目前的土地流转多为暂时性流转,土地流转结构性供需矛盾严重;农户对土地的需求目的更多来自于保障性需要;农户的投资行为、就业行为、社会保障行为对土地流转有着重要影响。     

人口老龄化与养老模式选择

当今世界,人口老龄化与养老问题日益受到关注。各国都在积极探索有效的养老模式以应对老龄化问题。虽然国际上现有的三种主要养老保障模式对解决和应对老龄化问题发挥着重要作用,但也都面临诸多困境。     

A Model of Elitist Qualification

This paper deals with the collective qualification of members of society as belonging to a certain category or group based on a fixed attribute. Our model contains three main features: the existence of individual gradual opinions, the notion of elitism (only the opinions of certain individuals are taken into account to delineate the reference group), and the idea of sequentiality (elites are successively created by using the previous elites’ opinions on a social decision scheme). The main results of the paper characterize when this sequential procedure converges for some intuitive ways of aggregating individual opinions. Finally, we analyze the role of convergence for two extra basic properties (symmetry and contractiveness) that elitist rules should possess.     

The determinants of FDI location choice in China: a discrete-choice analysis

This study addresses two questions: What are the determinants of foreign direct investment (FDI) location choice in China? What are the factors that determine investors’ choice between ‘Economic zones’ in China on one hand, and ‘other cities’ of China on the other hand? This study shows that FDI location choice is sensitive both on the endowment conditions in different regions/cities/economic zones in China as well as on the country of origin of the FDI. Based on a data set of 1218 observations, the results of the binary logit regressions indicate that the protection of intellectual rights, agglomeration economies, investments in education and gross regional product affect the location choice of FDI in China. This choices, however, varies depending on the origin of the FDI. Policy makers can use these findings to channel FDI to targeted regions/ cities.     

Consumers’ valuation for food traceability in China: Does trust matter?

Food safety is a very important topic in China. We investigate Chinese consumers’ preferences and willingness to pay (WTP) for food traceability using a choice experiment. Given that consumers’ trust in the food system may affect their preferences and WTP, we also assess the interaction between consumers’ trust in government’s supervision of food safety and food labels and consumers’ preferences for traceable food products. Using data collected from a choice experiment on Fuji apples in a face-to-face survey in six Chinese cities, the results show that (i) consumers are willing to pay for traceable food but their valuations can differ upon the degree of their trust in government’s supervision of food safety and food labels; (ii) consumers are willing to pay for traceability with strong evidence of preference heterogeneity; (iii) government is not the most trusted safety inspection and certificate authority as found in prior studies using animal food products in China.