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交易所问询监管与公司内部控制缺陷披露
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作者 胡耀丹 王永康 王稳华 《会计论坛》 2022年第2期74-104,共31页
本文以2013~2018年沪深A股上市公司为样本,检验交易所问询监管对公司内部控制缺陷披露的影响。研究发现,交易所问询监管会显著增加公司披露内部控制缺陷的概率,这种促进作用仅在以前尚未披露内部控制缺陷的公司中显著,而在以前披露过内... 本文以2013~2018年沪深A股上市公司为样本,检验交易所问询监管对公司内部控制缺陷披露的影响。研究发现,交易所问询监管会显著增加公司披露内部控制缺陷的概率,这种促进作用仅在以前尚未披露内部控制缺陷的公司中显著,而在以前披露过内部控制缺陷的公司中,当且仅当问询函涉及内部控制时,公司才会修正以前存在的内部控制缺陷,说明问询监管具有良好的监管效果。进一步研究发现,交易所问询监管能够促使公司披露实质性内部控制缺陷,且同年收函次数越多、同一份财务报告被问询次数越多或问询中暴露出的问题越严重,公司越可能会披露内部控制缺陷。此外,问询监管对公司内部控制缺陷披露的促进作用在民营企业和内部控制质量较差的公司中更为明显。 展开更多
关键词 问询监管 内部控制缺陷 信息披露
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Single-shot compressed optical field topography
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作者 HAOCHENG TANG TING MEN +7 位作者 XIANGLEI LIU yaodan hu JINGQIN SU YANLEI ZUO PING LI JINYANG LIANG MICHAEL C.DOWNER ZHENGYAN LI 《Light(Science & Applications)》 SCIE EI CAS CSCD 2022年第9期2166-2175,共10页
Femtosecond lasers are powerful in studying matter's ultrafast dynamics within femtosecond to attosecond time scales.Drawing a three-dimensional(3D)topological map of the optical field of a femtosecond laser pulse... Femtosecond lasers are powerful in studying matter's ultrafast dynamics within femtosecond to attosecond time scales.Drawing a three-dimensional(3D)topological map of the optical field of a femtosecond laser pulse including its spatiotemporal amplitude and phase distributions,allows one to predict and understand the underlying physics of light interaction with matter,whose spatially resolved transient dielectric function experiences ultrafast evolution.However,such a task is technically challenging for two reasons:first,one has to capture in single-shot and squeeze the 3D information of an optical field profile into a two-dimensional(2D)detector;second,typical detectors are only sensitive to intensity or amplitude information rather than phase.Here we have demonstrated compressed optical field topography(COFT)drawing a 3D map for an ultrafast optical field in single-shot,by combining the coded aperture snapshot spectral imaging(CASSI)technique with a global 3D phase retrieval procedure.COFT can,in single-shot,fully characterize the spatiotemporal coupling of a femtosecond laser pulse,and live stream the light-speed propagation of an air plasma ionization front,unveiling its potential applications in ultrafast sciences. 展开更多
关键词 OPTICAL TOPOGRAPHY FIELD
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