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“退而不休”的独立董事发挥余热了吗?——审计委员会中退休独立董事对盈余质量的影响研究 被引量:9
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作者 罗棪心 陆正飞 伍利娜 《会计与经济研究》 CSSCI 北大核心 2020年第1期3-20,共18页
文章以2004-2016年中国沪深A股上市公司为样本,考察审计委员会中的退休独立董事对公司盈余质量的影响。研究发现,审计委员会中的退休独立董事能够显著提高公司盈余质量,在公司治理中发挥积极作用。机制分析表明,审计委员会中的退休独立... 文章以2004-2016年中国沪深A股上市公司为样本,考察审计委员会中的退休独立董事对公司盈余质量的影响。研究发现,审计委员会中的退休独立董事能够显著提高公司盈余质量,在公司治理中发挥积极作用。机制分析表明,审计委员会中的退休独立董事通过投入更多的时间和精力发挥积极作用。进一步考察退休独立董事个人特征后发现,审计委员会中较年轻、高学历、高声誉的退休独立董事提升公司盈余质量的积极作用更显著。 展开更多
关键词 审计委员会 退休独立董事 盈余质量
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Gastrointestinal cancers in China,the USA,and Europe 被引量:25
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作者 Yumo Xie Lishuo Shi +1 位作者 Xiaosheng He yanxin luo 《Gastroenterology Report》 SCIE EI 2021年第2期91-104,I0001,共15页
Gastrointestinal(GI)cancers,including colorectal cancer,gastric cancer,and esophageal cancer,are a major medical and economic burden worldwide and have the largest number of new cancer cases and cancer deaths each yea... Gastrointestinal(GI)cancers,including colorectal cancer,gastric cancer,and esophageal cancer,are a major medical and economic burden worldwide and have the largest number of new cancer cases and cancer deaths each year.Esophageal and gastric cancers are most common in developing countries,while colorectal cancer forms the major GI malignancy in Western countries.However,a great shift in the predominant GI-cancer type is happening in countries under economically transitioning and,at the same time,esophageal and gastric cancers are reigniting in Western countries due to the higher exposure to certain risk factors.The development of all GI cancers is highly associated with lifestyle habits and all can be detected by identified precancerous diseases.Thus,they are all suitable for cancer screening.Here,we review the epidemiological status of GI cancers in China,the USA,and Europe;the major risk factors and their distribution in these regions;and the current screening strategies. 展开更多
关键词 colorectal cancer gastric cancer esophageal cancer EPIDEMIOLOGY cancer screening
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Field cancerization in the colon:a role for aberrant DNA methylation?
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作者 yanxin luo Ming Yu William M.Grady 《Gastroenterology Report》 SCIE EI 2014年第1期16-20,共5页
Colorectal cancer is the third most common cancer worldwide and arises secondary to the progressive accumulation of genetic and epigenetic alterations in normal colon cells,which results in a polyp-to-cancer progressi... Colorectal cancer is the third most common cancer worldwide and arises secondary to the progressive accumulation of genetic and epigenetic alterations in normal colon cells,which results in a polyp-to-cancer progression sequence.It is known that individuals with a personal history of colon adenomas or cancer are at increased risk for metachronous colon neoplasms.One explanation for this increased risk could be field cancerization,which is a phenomenon in which the histologically normal tissue in an organ is primed to undergo transformation.Epigenetic alterations appear to be promising markers for field cancerization.In this review,we discuss field cancerization in the colon and the data supporting the use of methylated DNA as a biomarker for this phenomenon. 展开更多
关键词 colorectal cancer field cancerization epigenetic alterations DNA methylation
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