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实际控制人移民对民营上市公司盈余管理影响研究
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作者 李延太 梁佳鑫 董芙蓉 《山东财经大学学报》 2023年第1期99-111,共13页
民营上市公司实际控制人移民身份会影响企业财务行为。采用2010—2019年民营上市公司数据,研究民营上市公司实际控制人移民对盈余管理的影响。研究发现,民营上市公司实际控制人移民身份显著提升了上市公司的盈余管理程度,且正向调增盈... 民营上市公司实际控制人移民身份会影响企业财务行为。采用2010—2019年民营上市公司数据,研究民营上市公司实际控制人移民对盈余管理的影响。研究发现,民营上市公司实际控制人移民身份显著提升了上市公司的盈余管理程度,且正向调增盈余。进一步研究不同移民目的地的影响,发现移民到与我国未签署引渡条约的国家对移民与盈余管理之间的关系具有促进作用。 展开更多
关键词 民营企业家 移民 实际控制人 盈余管理 引渡条约
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Evaluation of diagnostic ratios of medium and serious weathered oils from five different oil sources
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作者 HE Shijie WANG Chuanyuan +2 位作者 li yantai YU Hongjun HAN Bin 《Acta Oceanologica Sinica》 SCIE CAS CSCD 2016年第4期1-8,共8页
Laboratory experiments were conducted to simulate oil weathering process, a medium to long term weathering process for 210-d, using samples collected from five different oil resources. Based on relative deviation and ... Laboratory experiments were conducted to simulate oil weathering process, a medium to long term weathering process for 210-d, using samples collected from five different oil resources. Based on relative deviation and repeatability limit analysis about indexes of these samples, the results show there had been significant changes in diagnostic ratios among the initial and weathered samples of different oils during this process. Changes of selected n-alkane diagnostic ratios of all oil samples displayed more obviously than diagnostic ratios of terpanes,steranes and PAHs in this process. Almost all selected diagnostic ratios of terpanes, steranes and PAHs can be efficiently used in tracking sources of hydrocarbon pollution, differentiating from the n-alkane diagnostic ratios.In these efficient diagnostic ratios, only four ratios maintained good stability in the weathering processes and are more suitable because their relative deviation(RSD) are lower than 5%. 展开更多
关键词 identification of spilled oils medium to long term weathering process simulation experiment biomarker ratios
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