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Does the system of independent directors help improve the quality of accounting information: From the perspective of earnings conservatism
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作者 CHEN Wei ZENG Li TAN Li-chuan 《Chinese Business Review》 2008年第1期49-55,共7页
Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of t... Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of these independent directors: Percentage within BDs, professional capacities, stimulation and work conditions. From the empirical results, we conclude that the more powerful of the independent directors, the better the accounting conservatism, and that their positive impact increases along with the improvement on corporate governance, meanwhile the work conditions plays the most important role, and then are the percentage within BDs and their professional capacities, the stimulation and personal reputation appear the least importance. 展开更多
关键词 independent directors monitoring accounting conservatism orthogonal factor analysis path analysis
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The Influence of Debt Maturity Structure on Accounting Conservatism
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作者 Zhao Huiqing Chen Xinguo 《财会通讯(下)》 北大核心 2015年第7期F0003-F0003,共1页
According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu's surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on ... According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu's surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker. 展开更多
关键词 DEBT MATURITY structure DEBT CONTRACT ACCOUNTING conservatism
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The Relationship Between Board Skills and Conservatism: Malaysian Evidence
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作者 Rahimah Mohamed Yunos Universiti Teknologi MARA Johor, Malaysia Malcolm Smith Zubaidah Ismail 《Journal of Modern Accounting and Auditing》 2012年第8期1173-1184,共12页
This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conser... This study seeks to examine the influence of board skill, multiple directorships (BSHIP), and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conservatism (CONACCR). Fixed-effect regression models were constructed on a sample of 2016 firm-year observations for asymmetric timeliness model and 2033 firm-year observations for CONACCR model, which covered from 2001 to 2007. The findings show that the degree of financial expertise on the board is positively associated with the recognition of bad news which is relative to good news into earnings. BSHIP appears to have no effect on conservatism. Independent directors who have longer tenure in the board of the firms are slower in recognizing bad news which is relative to good news into earnings. The study provides empirical evidence on the effectiveness of the board of directors, which will be an interest to the practitioner or regulators in reviewing the corporate governance regulations. 展开更多
关键词 board skill financial expertise multiple directorships TENURE conservatism
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Analysis on the Background of Applicability of the Conservatism Convention
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作者 Haiyu Huang 《Journal of Modern Accounting and Auditing》 2006年第6期46-49,共4页
"Conservatism" is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited under the orthodox ideological influences. To date, the conservatism convention has n... "Conservatism" is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited under the orthodox ideological influences. To date, the conservatism convention has not been fully adopted or implemented although the governments have made substantial efforts to reform its accounting system to bridge the gaps between the accounting practices in recent years. The study findings will facilitate a proper assessment of the future development of accounting standards and practices. 展开更多
关键词 conservatism accounting CONVENTION accounting reforms
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Evaluation of the Conservatism Level in Kuwait Stock Exchange By Using Basu Model
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作者 Allam Mohammed Mousa Hamdan 《Journal of Modern Accounting and Auditing》 2011年第4期391-396,共6页
This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange (KSE). In addition, the study examines the factors that affect the le... This study aims to evaluate the level of accounting conservatism when preparing financial statements by companies listed in Kuwait Stock Exchange (KSE). In addition, the study examines the factors that affect the level of accounting conservatism in those companies with regard to company sizes, debt contracts, and the type of sector the company belongs to. To achieve these goals, the Basu (1997) model was used to measure conservatism level and the factors influencing it. The sample of the study comprises of 225 companies listed in KSE. Findings of the study showed that the KSE succeeded in forcing Kuwait companies to present a reasonable level of accounting conservatism. The study also found out that the financial statements of small companies were conservative, while those of the big ones were not. In addition, the debt contracts left an impact upon financial reports of accounting conservatism. Thus, companies with lower debts were more conservative than those of higher ones. Moreover, the financial statements of the financial sector in KSE were the most conservative. 展开更多
关键词 accounting conservatism company size debt contracts type of sector financial reporting Basu (1997) model
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The Influence Mechanism of an Inclusive Organizational Climate on Innovation Input of Sci-Tech Talents
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作者 Yang Xiaoyi Zhao Weihong Ma Xiaomeng 《Contemporary Social Sciences》 2024年第2期52-66,共15页
With the implementation of China’s innovation-driven development strategy,the competition among sci-tech talents has become increasingly fierce.Stimulating the innovative vigor of sci-tech talents has become a hot to... With the implementation of China’s innovation-driven development strategy,the competition among sci-tech talents has become increasingly fierce.Stimulating the innovative vigor of sci-tech talents has become a hot topic in theoretical research and policy practice.Based on the data from 246 questionnaires collected from sci-tech talents in Hebei province,this study explored the influence mechanism of an inclusive organizational climate on innovation input from technological talents and verified the mediating effects of innovation self-efficacy and intrinsic motivation.The results indicate that an inclusive organizational climate has a significant positive impact on innovation input,innovation self-efficacy,and intrinsic motivation of sci-tech talents.Both innovation self-efficacy and intrinsic motivation play a partial mediating role between an inclusive climate and innovation input.This study verified the important role of an inclusive climate in an organization’s human resource management practices and encouraged managers to emphasize enhancing the innovation self-efficacy and intrinsic motivation of sci-tech talents,thereby continuously improving the level of innovation. 展开更多
关键词 inclusive climate innovation self-efficacy intrinsic motivation sci-tech talents
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Sci-tech Simultaneous Interpreter Education Based on Translation Universals Research
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作者 JI Mengqi JI Xiaowen 《Sino-US English Teaching》 2024年第9期443-448,共6页
The rapid evolution of scientific and technological advancements and industrial changes has profoundly interconnected countries and regions in the digital information era,creating a globalized environment where effect... The rapid evolution of scientific and technological advancements and industrial changes has profoundly interconnected countries and regions in the digital information era,creating a globalized environment where effective communication is paramount.Consequently,the demand for proficient interpreting skills within the scientific and technology sectors has surged,making effective language communication increasingly crucial.This paper explores the potential impact of translation universals on enhancing sci-tech simultaneous interpreter education.By examining the selection of teaching materials,methods,and activities through the lens of translation universals,this study aims to improve the quality of teaching content,innovate instructional approaches,and ultimately,enhance the effectiveness of interpreter education.The findings of this research are expected to provide valuable insights for curriculum development and pedagogical strategies in interpreter education. 展开更多
关键词 simultaneous interpreting translation universals interpreter education sci-tech interpreting
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Research on the Innovation in the Model of Cultivating Sci-Tech Translation Talents in Universities of Science and Engineering from the Perspective of Artificial Intelligence-Generated Content
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作者 Gelan Zhang Wenjing Liao 《Journal of Contemporary Educational Research》 2024年第11期137-144,共8页
New technologies represented by ChatGPT have transformed traditional translation work modes and brought unprecedented changes to translation teaching.Based on the development of artificial intelligence-generated conte... New technologies represented by ChatGPT have transformed traditional translation work modes and brought unprecedented changes to translation teaching.Based on the development of artificial intelligence-generated content(AIGC)technology,this article analyzes the challenges it brings to sci-tech translation research in the new era,reshapes the value goals of the“ideological and political guidance+technological empowerment”model of cultivating sci-tech translation talents,proposes tentative approaches about the innovation in the model of sci-tech translation talents in universities of science and engineering,and strengthens the talents’translation competence,language proficiency,and interdisciplinary ability,aiming to provide new perspectives and thoughts for the development of translation research in the AIGC era. 展开更多
关键词 Artificial intelligence-generated content sci-tech translation Talent cultivation INTERDISCIPLINARY
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Planning and Ecological Greening of Agricultural Sci-Tech Ecological Demonstration Park in Suning County,Hebei Province 被引量:1
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作者 LI Yanhua WANG Nan 《Journal of Landscape Research》 2013年第Z3期4-7,共4页
Taking the control detailed planning of Suning Agricultural Sci-Tech Ecological Demonstration Park in Hebei Province for example,general methods for the planning of modern agricultural sci-tech parks were introduced f... Taking the control detailed planning of Suning Agricultural Sci-Tech Ecological Demonstration Park in Hebei Province for example,general methods for the planning of modern agricultural sci-tech parks were introduced from the perspective of general situation of the planning area,technical routes,guiding concepts and planning principles,ecological greening and plant confi guration of the parks was discussed. 展开更多
关键词 sci-tech ECOLOGICAL demonstration PARK ECOLOGICAL GREENING Plant confi guration
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A Conservative’s View from the Academic Trenches: Reply to Duarte, Crawford, Stern, Haidt, Jussim, and Tetlock (2015)
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作者 Walter R. Schumm 《Journal of Behavioral and Brain Science》 2016年第4期149-166,共18页
Although conservative scholars may face a variety of forms of discrimination in academia and other challenges, as elaborated in the first part of this comment, they may also have a set of unique advantages that may fa... Although conservative scholars may face a variety of forms of discrimination in academia and other challenges, as elaborated in the first part of this comment, they may also have a set of unique advantages that may facilitate more careful theoretical and empirical scientific work. They may be more sensitive to flawed methodologies in some areas of controversy. In such areas, these assets of conservative scholars may be especially important. 展开更多
关键词 Political Diversity conservatism and Science Liberalism and Academic Bias
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Study on Management System for Agricultural Sci-tech Achievement Transformation Funding Project
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作者 ZHANG Hong YU Jun 《Asian Agricultural Research》 2013年第1期55-58,共4页
Relying on the management system for agricultural sci-tech achievement transformation funding project in Zhejiang Province, on the basis of current situations and demand of agricultural sci-tech achievement transforma... Relying on the management system for agricultural sci-tech achievement transformation funding project in Zhejiang Province, on the basis of current situations and demand of agricultural sci-tech achievement transformation funding project management system, we present a B/S-structured and J2EE platform-based system which adopts MVC mode and integrates mainstream open-source frame technologies such as Spring, Struts2, ExtJs, TopLink and FreeMarker, etc. Practice has shown that this system provides an original model for management of sci-tech project application, and various projects can be expanded on this model. With the aid of this system, sci-tech project management personnel can be relieved from trivial manual works, so as to increase working efficiency and improve management level of sci-tech project management. 展开更多
关键词 TRANSFORMATION of AGRICULTURAL sci-tech achievemen
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Current Situations of Agricultural Sci-tech Innovation and Development Path in Nantong
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作者 YUAN Chun-xin SUN Qing-shan +3 位作者 QIU Hai-rong ZHU Hai-yan TANG Ming-xia XUE Chen-xia 《Asian Agricultural Research》 2012年第11期39-43,49,共6页
Nantong is a typical region of large population and little land.The conflict between resources and environment is growing.Thus,the improvement of independent innovation ability based on current situations,oriented tow... Nantong is a typical region of large population and little land.The conflict between resources and environment is growing.Thus,the improvement of independent innovation ability based on current situations,oriented towards the future and relying on scientific and technological force directly decides the effect of strong economic city construction.Through analysis on achievements of agricultural sci-tech innovation works,existing problems and demand for developing modern agriculture in Nantong,we present development ideas,target orientation and basic principles of agricultural sci-tech innovation works in Nantong,and put forward eight paths. 展开更多
关键词 AGRICULTURAL sci-tech INNOVATION CURRENT SITUATION
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Construction of Innovative Rural Sci-tech Service System in China
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作者 Xinyue LI Qiwei DAI 《Asian Agricultural Research》 2013年第7期22-26,共5页
At the background of structural regulation of agriculture and industrialized development of rural areas,systematic thought and constructive recommendations are put forward on building innovative rural sci-tech service... At the background of structural regulation of agriculture and industrialized development of rural areas,systematic thought and constructive recommendations are put forward on building innovative rural sci-tech service system in China from following 5 aspects. (1) In organizational system,rural sci-tech service associations should become nonprofit organizations that have independent legal entities. (2) In service object,it should take farmers as subject,new rural economic organizations as carrier,agricultural leading enterprises as handle,little village officials as joint,sci-tech special commissioner as link,and agricultural brokers as medium. (3) In information resources,it should enhance practicality construction and sharing. (4) In service methods and reform measures,it should combine information technology,expert technical consulting service,and sci-tech model base. (5) In policy support and input mechanism,it should follow the principle of diversification,set up government special funds,and formulate preferential policies to attract sci-tech talents to join in rural sci-tech services,and protect legal rights and interests of sci-tech personnel in rural sci-tech services. 展开更多
关键词 RURAL sci-tech SERVICE System INNOVATION Agricultu
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Construction and Establishment of Sci-tech Platform for Agricultural Scientific Research Institutions: A Case Study of Tropical Crops Genetic Resources Institute of Chinese Academy of Tropical Agricultural Sciences
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作者 Lizhen CHEN Yu ZHENG +1 位作者 Haiyan LUO Qingqun YAO 《Asian Agricultural Research》 2014年第11期83-86,共4页
Taking Tropical Crops Genetic Resources Institute( TCGRI) of Chinese Academy of Tropical Agricultural Sciences( CATAS) as an example,this paper discussed current situation of construction of sci-tech platform,analyzed... Taking Tropical Crops Genetic Resources Institute( TCGRI) of Chinese Academy of Tropical Agricultural Sciences( CATAS) as an example,this paper discussed current situation of construction of sci-tech platform,analyzed existing problems,and finally came up with pertinent recommendations. 展开更多
关键词 sci-tech PLATFORM Current SITUATION Existing probl
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Practice and Exploration of Rural Sci-tech Service Supermarket:A Case Study of Jurong Economic Forest and Fruit Industrial Branch
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作者 Weizhong LIU Yabo LIU +2 位作者 Jianying ZHANG Nini MAO Zhijian WANG 《Asian Agricultural Research》 2013年第5期32-34,共3页
The rural sci-tech supermarket in Jiangsu Province is an innovative model of rural sci-tech service. With reference to the concept of modern commodity supermarket, this model integrates variety, technology and achieve... The rural sci-tech supermarket in Jiangsu Province is an innovative model of rural sci-tech service. With reference to the concept of modern commodity supermarket, this model integrates variety, technology and achievement information into the sci-tech supermarket platform, provides various agricultural sci-tech services, and improves farmers recognition and acceptance of science and technology, so as to accelerate conversion of scientific and technological achievements and demonstration and popularization of new varieties, new technologies and new models. This paper analyzes practice of Jurong economic forest and fruit industrial branch and presents recommendations for building Jiangsu rural sci-tech service supermarket. 展开更多
关键词 RURAL sci-tech SERVICE SUPERMARKET PRACTICE and Ex
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Several Theoretical Issues on Agricultural Sci-tech Service and Management
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作者 DU Yan-ping 1 ,WANG Kui-wu 2 ,ZENG Zhao-hui 2 1. College of Humanities and Social Science,Hunan Agricultural University,Changsha 410128,China 2. Science and Technology Department, Hunan Agricultural University,Changsha 410128,China 《Asian Agricultural Research》 2012年第5期67-70,共4页
In view of particularity and complexity of agricultural sci-tech service and management,this paper presents definition of basic concept of agricultural sci-tech service and management,sums up its basic characteristics... In view of particularity and complexity of agricultural sci-tech service and management,this paper presents definition of basic concept of agricultural sci-tech service and management,sums up its basic characteristics,and discusses and analyzes its structural elements and functions. The agricultural sci-tech service and management plays an important role in speeding up rural construction and narrowing the gap between urban and rural areas. It ensures benign cycle of scientific and technological achievements and regional environment,and promotes development of agricultural industrialization. 展开更多
关键词 AGRICULTURAL sci-tech SERVICE AGRICULTURAL sci-tec
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Design and Realization of Information System for Ningxia Sci-tech Special Commissioners
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作者 Changhong WANG 《Asian Agricultural Research》 2013年第6期133-135,共3页
The information system for Ningxia sci-tech special commissioners is an application system for realizing information collection,management and sharing in the entrepreneurial process of sci-tech special commissioners. ... The information system for Ningxia sci-tech special commissioners is an application system for realizing information collection,management and sharing in the entrepreneurial process of sci-tech special commissioners. This paper introduces overall design ideas,system functions,key technologies and realization methods of the information system for Ningxia sci-tech special commissioners. Completion of construction and coming into operation of the information system bring new breakthrough for information management and data statistics of sci-tech special commissioners. 展开更多
关键词 sci-tech SPECIAL COMMISSIONERS Infomration managem
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Hisenses Created Three Sci-tech Fruits
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《China's Foreign Trade》 2002年第8期24-27,共4页
Editor’s notes: In 2002 key popularized plan of China national sci-tech fruits, four belong to Qingdao city including Hisenses three fruits, astonishing all personnel inside and outside the trade. The three fruits ar... Editor’s notes: In 2002 key popularized plan of China national sci-tech fruits, four belong to Qingdao city including Hisenses three fruits, astonishing all personnel inside and outside the trade. The three fruits are KFR- (25G + 45L) W/BP frequency conversion 1 +2 airconditioner, commercial decision support system. Hisenses commercial guidance medium-to-small commercial management system. As a traditional household electrical appliances enterprise of 3C targets (household electrical appliances, telecommunications 展开更多
关键词 Hisenses Created Three sci-tech Fruits In IT BODY As CDMA
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Evaluation and Comparison of Marine Sci-tech Innovation Ability of 11 Coastal Provinces in China: A Case Study of Guangdong
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作者 Jun DU Ruimin FENG Bo YAN 《Asian Agricultural Research》 2016年第6期40-46,50,共8页
Through building an indicator system for evaluating the marine sci-tech innovation ability of China's coastal provinces,this paper made a comparative analysis on marine sci-tech innovation ability of 11 coastal pr... Through building an indicator system for evaluating the marine sci-tech innovation ability of China's coastal provinces,this paper made a comparative analysis on marine sci-tech innovation ability of 11 coastal provinces in 2011-2013 by the principal components analysis( PCA) method. It found these coastal regions can be divided into three levels. Guangdong Province belongs to the first level because its marine sci-tech innovation ability is relatively high. On this basis,it analyzed changes in marine sci-tech innovation ability of 11 coastal provinces with the aid of DEA's Malmquist productivity index model. Results indicate that the overall marine sci-tech innovation ability of 11 coastal provinces is rising,but there is significant difference between provinces and the influence of regional economic development level is not considerable.Technical progress is main driver for promoting marine sci-tech innovation ability of Guangdong Province and major factor influencing ranking of total factor productivity. 展开更多
关键词 MARINE sci-tech INNOVATION ABILITY INNOVATION ABILITY INNOVATION ABILITY evaluation PCA MALMQUIST productivity index model
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股票发行制度改革与会计稳健性——基于注册制改革试点的经验证据 被引量:4
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作者 林志伟 肖逸灵 《证券市场导报》 CSSCI 北大核心 2024年第5期3-13,36,共12页
本文以2019年开始的股票发行注册制改革试点为研究背景,实证检验改革是否以及如何提升首发上市企业的会计稳健性,并考察该影响是否具有溢出效应。研究发现,相较于核准制下的首发上市企业,注册制下的首发上市企业在上市前三年有更高的会... 本文以2019年开始的股票发行注册制改革试点为研究背景,实证检验改革是否以及如何提升首发上市企业的会计稳健性,并考察该影响是否具有溢出效应。研究发现,相较于核准制下的首发上市企业,注册制下的首发上市企业在上市前三年有更高的会计稳健性;注册制改革提升会计稳健性的作用机制之一是压实中介机构责任。溢出效应研究表明,注册制下首发上市企业会计稳健性较高的现象不仅出现在上市前三年,还出现在上市当年及以后年度,表明注册制改革的影响具有一定的持续性;注册制上市企业的存在提高了同行业核准制上市企业的会计稳健性,表明注册制改革具有一定的正外部性。本文为股票发行注册制改革的经济后果及其作用机制研究提供了新的证据,也丰富了改革的溢出效应研究。 展开更多
关键词 股票发行制度改革 注册制 IPO 会计稳健性 溢出效应
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