Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there...Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.展开更多
This study examines the influence of family background on the willingness of students in urban and rural China to pursue higher education.Utilizing a mixed-methods approach,the research explores the interplay between ...This study examines the influence of family background on the willingness of students in urban and rural China to pursue higher education.Utilizing a mixed-methods approach,the research explores the interplay between economic,cultural,and social capital within the family context and its impact on students’educational aspirations.Descriptive statistics highlight the disparities in family income and educational attainment between urban and rural respondents.Regression analysis confirms the predictive role of family economic status and parental education on students’intentions to pursue higher education.Qualitative findings underscore the significance of social capital,particularly in rural areas where community support is crucial.The study also reveals urban-rural differences in educational aspirations,with urban students facing fewer barriers to higher education.The research concludes with policy implications that aim to address these disparities and enhance educational equity.展开更多
文摘Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.
文摘This study examines the influence of family background on the willingness of students in urban and rural China to pursue higher education.Utilizing a mixed-methods approach,the research explores the interplay between economic,cultural,and social capital within the family context and its impact on students’educational aspirations.Descriptive statistics highlight the disparities in family income and educational attainment between urban and rural respondents.Regression analysis confirms the predictive role of family economic status and parental education on students’intentions to pursue higher education.Qualitative findings underscore the significance of social capital,particularly in rural areas where community support is crucial.The study also reveals urban-rural differences in educational aspirations,with urban students facing fewer barriers to higher education.The research concludes with policy implications that aim to address these disparities and enhance educational equity.
