As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM （Growth Enterprise Market） of China is ver...As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM （Growth Enterprise Market） of China is very few. From the perspective of GEM of China, this article observes and studies the impact of corporate governance structure represented by board of directors and independent directors on audit fees. This article selects the data of 348 listed companies in the GEM of China in 2012, proves that there is a positive correlation between the number of meetings, independent directors＇ salaries and audit fees through the use of multiple linear regression model, and accordingly proposed suggestions that improve the corporate governance structure of the GEM of China.展开更多
Celanese Corporation has become a foundingcorporate member of the U.S.-China EnergyCooperation Program (ECP) and joined theentity’s founding management board.Celaneseannounced on December 23rd,2009.This reaffirms the...Celanese Corporation has become a foundingcorporate member of the U.S.-China EnergyCooperation Program (ECP) and joined theentity’s founding management board.Celaneseannounced on December 23rd,2009.This reaffirms the company’s commitmentto environmentally sustainable growth inChina,the company’s fastest-growingregion.The mission of ECP,a private-sectorinitiated,managed and financedorganization,is to facilitate the adoption展开更多
The mainland NASDAQ-like market is meant to fuel emerging companies,but the risks are high after nearly a decade of delibera- tion,the growth enterprise market (GEM) on the mainland will soon be opened,providing a boo...The mainland NASDAQ-like market is meant to fuel emerging companies,but the risks are high after nearly a decade of delibera- tion,the growth enterprise market (GEM) on the mainland will soon be opened,providing a boon to the country’s start-up companies. Shang Fulin,Chairman of the China Securities Regulatory Committee (CSRC), vowed to push forward the debut of China’s growth board to establish a multi-layer capi- tal market.展开更多
文摘As one of the alternative variables of audit quality, audit fees have been researched widely in the Mainboard of China stock market, but empirical research based on the GEM （Growth Enterprise Market） of China is very few. From the perspective of GEM of China, this article observes and studies the impact of corporate governance structure represented by board of directors and independent directors on audit fees. This article selects the data of 348 listed companies in the GEM of China in 2012, proves that there is a positive correlation between the number of meetings, independent directors＇ salaries and audit fees through the use of multiple linear regression model, and accordingly proposed suggestions that improve the corporate governance structure of the GEM of China.
文摘Celanese Corporation has become a foundingcorporate member of the U.S.-China EnergyCooperation Program (ECP) and joined theentity’s founding management board.Celaneseannounced on December 23rd,2009.This reaffirms the company’s commitmentto environmentally sustainable growth inChina,the company’s fastest-growingregion.The mission of ECP,a private-sectorinitiated,managed and financedorganization,is to facilitate the adoption
文摘The mainland NASDAQ-like market is meant to fuel emerging companies,but the risks are high after nearly a decade of delibera- tion,the growth enterprise market (GEM) on the mainland will soon be opened,providing a boon to the country’s start-up companies. Shang Fulin,Chairman of the China Securities Regulatory Committee (CSRC), vowed to push forward the debut of China’s growth board to establish a multi-layer capi- tal market.
