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知信行模式在人事档案管理实践中的应用
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作者 张建梅 《海外文摘》 2021年第8期117-118,共2页
人事档案管理作为档案管理领域的重要内容,长期以来一直受到高度关注,而随着社会发展进步,传统人事档案管理理念以及管理模式已经无法适应新形势下的要求,因此迫切需要进行革新。知信行模式强调从知到行,通过不断学习改变管理理念并落... 人事档案管理作为档案管理领域的重要内容,长期以来一直受到高度关注,而随着社会发展进步,传统人事档案管理理念以及管理模式已经无法适应新形势下的要求,因此迫切需要进行革新。知信行模式强调从知到行,通过不断学习改变管理理念并落实在管理实践当中,从而使人事档案管理契合社会发展趋势。本文简要对知信行模式进行简要阐述,分析在人事档案管理中应用知信行模式的价值,剖析现阶段人事档案管理中存在的问题,并具体探讨知信行模式在人事档案管理当中的实践。 展开更多
关键词 人事档案管理 价值、知行模式 问题 实践
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Process model of IT impacts on firm competitiveness based on application capability of information technology 被引量:4
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作者 王念新 仲伟俊 梅姝娥 《Journal of Southeast University(English Edition)》 EI CAS 2008年第1期114-118,共5页
To investigate the process of information technology (IT) impacts on firm competitiveness, an integrated process model of IT impacts on firm competitiveness is brought forward based on the process-oriented view, the... To investigate the process of information technology (IT) impacts on firm competitiveness, an integrated process model of IT impacts on firm competitiveness is brought forward based on the process-oriented view, the resource-based view and the complementary resource view, which is comprised of an IT conversion process, an information system (IS) adoption process, an IS use process and a competition process. The application capability of IT plays the critical role, which determines the efficiency and effectiveness of the aforementioned four processes. The process model of IT impacts on firm competitiveness can also be used to explain why, under what situations and how IT can generate positive organizational outcomes, as well as theoretical bases for further empirical study. 展开更多
关键词 application capability of IT IT business value process-oriented view process model
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Scales,methods and technical analysis of China's residential environment evaluation 被引量:2
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作者 李绥 石铁矛 周乐 《Journal of Southeast University(English Edition)》 EI CAS 2009年第2期274-277,共4页
To improve China's residential environment evaluation system and enhance its guiding role, current research results are analyzed and summarized from three aspects including research scales, evaluation methods and app... To improve China's residential environment evaluation system and enhance its guiding role, current research results are analyzed and summarized from three aspects including research scales, evaluation methods and applied technology by means of comparison, induction and empirical application. The guiding role of the current macro-scale evaluation system of urban planning and construction is generally not obvious, whereas the guiding role of medium and micro-scale systems to the improvement of residential environments is improving. There are diversified methods for determining the threshold values and the weights of indices in China's evaluation system. For instance, the analytic hierarchy process(AHP) method is adopted to determine the weights of indices. The advantages and disadvantages of the method are analyzed on the basis of empirical calculation. In the course of comprehensive analyses, a nonlinear model can reflect interactions among indices more than a linear model; the evaluation model under the ARCGIS platform prevails since it combines space and attribute, and it has intuitive results. So far, the methodological system of China's residential environment evaluation has not been established; its subject coverage and research category should be expanded, and its guiding role should be enhanced. 展开更多
关键词 residential environment evaluation system SCALE threshold value WEIGHT evaluation model geographic information system (GIS)
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经济全球化与文化多元化研究
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作者 闫蕾 《金融经济(下半月)》 2005年第9期11-12,共2页
一、经济全球化与中国经济的发展随着现代科技水平和社会生产力的飞速提高,世界各国之间生产、贸易和金融等活动的相互联系、相互依赖关系更加紧密,世界经济日益成为一个有机统一体。在这个阶段中,各国经济相互依赖、相互渗透日益加深,... 一、经济全球化与中国经济的发展随着现代科技水平和社会生产力的飞速提高,世界各国之间生产、贸易和金融等活动的相互联系、相互依赖关系更加紧密,世界经济日益成为一个有机统一体。在这个阶段中,各国经济相互依赖、相互渗透日益加深,阻碍生产要素在全球自由流动的各种壁垒正在不断的消减。 展开更多
关键词 多元化研究 经济全球化 现代科技水平 各国经济 有机统一体 相互依赖关系 世界经济 生产要素 价值信
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心怀会计科研 情系莘莘学子——访会计学博士生导师汤湘希教授
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作者 徐平 黄坤磊 《中南财经政法大学研究生学报》 2010年第1期5-10,33,共7页
作为会计学专业的知名教授,汤教授在学术研究及教书育人方面硕果累累;同时作为副院长,汤教授大力推进了我校会计学院的科研、外事与学术交流工作。本期我们就会计学的相关问题对汤湘希教授做了访谈。汤教授待人热情,学识渊博。在我们采... 作为会计学专业的知名教授,汤教授在学术研究及教书育人方面硕果累累;同时作为副院长,汤教授大力推进了我校会计学院的科研、外事与学术交流工作。本期我们就会计学的相关问题对汤湘希教授做了访谈。汤教授待人热情,学识渊博。在我们采访的过程中,不时听到睿智又幽默的话语,他的精彩言谈,给我们以深刻启发。 展开更多
关键词 会计学专业 计量属性 学术交流 学识渊博 资产减值 无形资产会计 导师组 高级微观经济学 公允价值信
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ESTIMATION OF ECOLOGICAL SERVICE VALUES OF WETLANDS IN SHANGHAI, CHINA 被引量:25
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作者 LIBo ZHONGYang +1 位作者 NAKAGOSHINobukazu CHENJia-kuan 《Chinese Geographical Science》 SCIE CSCD 2005年第2期151-156,共6页
Shanghai is a coastal metropolitan city with various types of natural wetlands, which account for 23.5% of its total area. According to the definition of wetland in Ramsar Convention on Wetlands, the wetlands of Shang... Shanghai is a coastal metropolitan city with various types of natural wetlands, which account for 23.5% of its total area. According to the definition of wetland in Ramsar Convention on Wetlands, the wetlands of Shanghai were classified into 4 types: coastal, riverine, lacustrine, and reservoir and pond wetlands. In order to examine the roles of wetlands in the life-support system of Shanghai, we calculated the area of each type of the wetlands using GIS technique, and then measured the ecological service values of different ecosystems in Shanghai based on the classification of ecosystem services proposed by COSTANZA et al. (1997). The estimated annual value of ecosystem services in the study area was 7.3×109US$/a for the total area of 1 356 700ha, among which about 97% was provided by the wetlands. Effective conservation and management of wetlands are therefore crucial to Shanghai’s sustainable development. The limitations of the evaluation method for ecosystem service value were also discussed in the present paper. 展开更多
关键词 ecosystem service ecological service value GIS SHANGHAI
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Children's expectancy beliefs and subjective task values through two years of school-based program and associated links to physical education enjoyment and physical activity 被引量:2
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作者 Arto Gr?stén 《Journal of Sport and Health Science》 SCIE 2016年第4期500-508,共9页
Purpose:The present study examined the patterns of children's expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment a... Purpose:The present study examined the patterns of children's expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment and total physical activity.Methods:The sample comprised 401 children aged 9–13 years from 3 small towns located in North-East Finland.All children received school-based activities across 2-year program from Grades 5 to 7.The present data were collected using questionnaires across 3 measurement phases during 2012–2014.Results:The levels of expectancy beliefs and subjective task values indicated to be relatively high and the development was stable through the program,especially in terms of expectancy beliefs,attainment value,and cost.In contrast,interest value and utility value decreased over the particular period of time.Boys believed they are physically more competent when compared to other students and valued physical education classes more important than girls.In addition,the higher the physical activity level the children reported,the higher the physical education enjoyment they perceived.Conclusion:The current program including actions to increase physical activity through manipulation of psychological and physical school environment modification indicated to be an effective strategy to prohibit declining levels of children's expectancy beliefs and task values. 展开更多
关键词 Exercise motivation Expectancy beliefs Expectancy-value theory Physical activity Physical education enjoyment Task values
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STUDY ON SPATIAL AUTOCORRELATION OF URBAN LAND PRICE DISTRIBUTION IN CHANGZHOU CITY OF JIANGSU PROVINCE 被引量:6
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作者 LIU Zhong-gang LI Man-chun +1 位作者 SUN Yan MA Wen-bo 《Chinese Geographical Science》 SCIE CSCD 2006年第2期160-164,共5页
This paper uses a spatial statistics method based on the calculation of spatial autocorrelation as a possible approach for modeling and quantifying the distribution of urban land price in Changzhou City, Jiangsu Provi... This paper uses a spatial statistics method based on the calculation of spatial autocorrelation as a possible approach for modeling and quantifying the distribution of urban land price in Changzhou City, Jiangsu Province. GIS and spatial statistics provide a useful way for describing the distribution of urban land price both spatially and temporally, and have proved to be useful for understanding land price distribution pattern better. In this paper, we apply the statistical analysis method to 8379 urban land price samples collected from Changzhou Land Market, and it is turned out that the proposed approach can effectively identify the spatial clusters and local point patterns in dataset and forms a general method for conceptualizing the land price structure. The results show that land price structure in Changzhou City is very complex and that even where there is a high spatial autocorrelation, the land price is still relatively heterogeneous. Furthermore, lands for different uses have different degrees of spatial autocorrelation. Spatial autocorrelation of commercial lands is more intense than that of residential and industrial lands in regional central district. This means that treating land price as integration of homogeneous units can limit analysis of pattern, over-simplifying the structure of land price, but the methods, just as the autocorrelation approaches, are useful tools for quantifying the variables of land price. 展开更多
关键词 spatial autocorrelation land price Moran's I GIS Changzhou
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Hazard assessment of landslide disaster using information value method and analytical hierarchy process in highly tectonic Chamba region in bosom of Himalaya 被引量:14
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作者 Kanwarpreet SINGH Virender KUMAR 《Journal of Mountain Science》 SCIE CSCD 2018年第4期808-824,共17页
The present study is focused on a comparative evaluation of landslide disaster using analytical hierarchy process and information value method for hazard assessment in highly tectonic Chamba region in bosom of Himalay... The present study is focused on a comparative evaluation of landslide disaster using analytical hierarchy process and information value method for hazard assessment in highly tectonic Chamba region in bosom of Himalaya. During study, the information about the causative factors was generated and the landslide hazard zonation maps were delineated using Information Value Method(IV) and Analytical Hierarchy Process(AHP) using Arc GIS(ESRI). For this purpose, the study area was selected in a part of Ravi river catchment along one of the landslide prone Chamba to Bharmour road corridor of National Highway(NH^(-1)54 A) in Himachal Pradesh, India. A numeral landslide triggering geoenvironmental factors i.e. slope, aspect, relative relief, soil, curvature, land use and land cover(LULC), lithology, drainage density, and lineament density were selected for landslide hazard mapping based on landslide inventory. Landslide hazard zonation map was categorized namely "very high hazard, high hazard, medium hazard, low hazard, and very low hazard". The results from these two methods were validated using Area Under Curve(AUC) plots. It is found that hazard zonation map prepared using information value method and analytical hierarchy process methods possess the prediction rate of 78.87% and 75.42%, respectively. Hence, landslide hazardzonation map obtained using information value method is proposed to be more useful for the study area. These final hazard zonation maps can be used by various stakeholders like engineers and administrators for proper maintenance and smooth traffic flow between Chamba and Bharmour cities, which is the only route connecting these tourist places. 展开更多
关键词 Information value Analytical Hierarchy Process Landslide hazard zonation GIS Remote sensing HIMALAYA
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UAV trajectory planning algorithmfor data collection in wireless sensor networks 被引量:1
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作者 Yan Feng Chen Jiahui +5 位作者 Wu Tao Li Hao Pang Jingming Liu Wanzhu Xia Weiwei Shen Lianfeng 《Journal of Southeast University(English Edition)》 EI CAS 2020年第4期376-384,共9页
In order to maximize the value of information(VoI)of collected data in unmanned aerial vehicle(UAV)-aided wireless sensor networks(WSNs),a UAV trajectory planning algorithm named maximum VoI first and successive conve... In order to maximize the value of information(VoI)of collected data in unmanned aerial vehicle(UAV)-aided wireless sensor networks(WSNs),a UAV trajectory planning algorithm named maximum VoI first and successive convex approximation(MVF-SCA)is proposed.First,the Rician channel model is adopted in the system and sensor nodes(SNs)are divided into key nodes and common nodes.Secondly,the data collection problem is formulated as a mixed integer non-linear program(MINLP)problem.The problem is divided into two sub-problems according to the different types of SNs to seek a sub-optimal solution with a low complexity.Finally,the MVF-SCA algorithm for UAV trajectory planning is proposed,which can not only be used for daily data collection in the target area,but also collect time-sensitive abnormal data in time when the exception occurs.Simulation results show that,compared with the existing classic traveling salesman problem(TSP)algorithm and greedy path planning algorithm,the VoI collected by the proposed algorithm can be improved by about 15%to 30%. 展开更多
关键词 unmanned aerial vehicle wireless sensor networks trajectory planning data collection value of information
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Research on Value Assessment-Based Accurate Identification of Government and Corporate Customers of Telecom Operators 被引量:1
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作者 LI Xiaowen TONG Lili HU Zuohao 《China Communications》 SCIE CSCD 2014年第11期168-173,共6页
Aiming at discovering target customers,this article establishes the value assessment system for government& corporate customers according to the level,stability and accessibility of customer value.With 137 custome... Aiming at discovering target customers,this article establishes the value assessment system for government& corporate customers according to the level,stability and accessibility of customer value.With 137 customers as samples,it builds the government & corporate customer value assessment system through analytic hierarchy process(AHP) and identifies target government &corpora te customers by indicator optimization,model fitting and cluster analysis.All these achievements help accurate identification of high-value government and corporate customers and optimization of resource allocation for customer service. 展开更多
关键词 value assessment government corporate customer accurate identification
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Study on Applying Optimal Path to Land Valuation 被引量:1
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作者 WANG Wei DONG Fei SHI Lite CAO Fang 《Geo-Spatial Information Science》 2006年第1期49-54,共6页
As an important role in the urban land price system, the basic land price appraisal directs and refleets all kinds of land price in the real estate market. Using geographic information systems (GIS) with algo rithms... As an important role in the urban land price system, the basic land price appraisal directs and refleets all kinds of land price in the real estate market. Using geographic information systems (GIS) with algo rithms and powerful analysis functions to valuate land will improve the rationality and convenience of land valu- ation. The objective of the study on basic land price using the optimal path algorithm is to decrease the man made error, enhance automatization, avoid make inconvenience by roadblock object. 展开更多
关键词 GIS optimal path shortest path land price appraisal land valuation basic land price
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Immunohistochemical characterization of β-catenin in gynecologic tumor and its diagnostic value
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作者 Mingzhu Li Chunyi Zang 《The Chinese-German Journal of Clinical Oncology》 CAS 2010年第6期354-358,共5页
β-catenin is a very unusual protein with multiple functions depending on its cellular localization. The β-catenin gene (CTNNB1) encodes for β-catenin and apart from its well-defined role in cellular adhesion,it is ... β-catenin is a very unusual protein with multiple functions depending on its cellular localization. The β-catenin gene (CTNNB1) encodes for β-catenin and apart from its well-defined role in cellular adhesion,it is also a component of the Wnt signalling pathway. The Wnt/β-catenin pathway is involved in various normal cellular activities,including determination,proliferation,migration and differentiation in embryonic development and adult homeostasis. Deregulation or constitutive activation of the Wnt/β-catenin pathway may lead to cancer formation. Immunohistochemical expression of β-catenin in gynecologic tumor have been reported recently. In normal epithelia,immunoreactivity was strongly observed at the membrane,partially at cytoplasm,nuclear staining of β-catenin was rarely seen in normal cases; In ovarian carcinomas,β-catenin nuclear expression was found more commonly in endometrioid carcinomas,nuclear β-catenin staining seemed to be of prognostic importance; In endometrium carcinomas,β-catenin nuclear expression were more common in pure endometrioid tumors than in unendometrioid tumors,associated with favorable prognosis,the staining pattern was independent of the menopausal status; In synchronous primary cancers of the endometrium and ovary,activating mutations in β-catenin seemed to distinguish synchronous primary tumors from metastatic tumors. 展开更多
关键词 Β-CATENIN immunohistochemistry endometrium carcinomas ovarian carcinomas synchronous neoplasm
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Is Fengshui Science or Superstition? A New Criterion for Judging the Value of Knowledge Systems
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作者 ZHANG Yong-feng DAI Wei 《Journal of Literature and Art Studies》 2013年第1期61-69,共9页
Fengshui, which can be translated as Wind-Water literally in English, is an ancient Chinese system of laws considered to govern spatial arrangement and orientation in relation to the flow of Qi, and whose favorable or... Fengshui, which can be translated as Wind-Water literally in English, is an ancient Chinese system of laws considered to govern spatial arrangement and orientation in relation to the flow of Qi, and whose favorable or unfavorable effects are taken into account when sitting and designing buildings. Similar systems exist in many other cultures such as Vastu Shastra in India, which consists of precepts born out of a traditional and archaic view on how the laws of nature affect human dwellings. Although prospered in ancient society, modem reactions to Fengshui are mixed. The Skeptic Encyclopedia of Pseudoscience states that principles of Fengshui are quite rational, but folk remedies and superstitions have been incorporated into its eclectic mix. In this paper, we do not distinguish Fengshui and other similar systems between science and superstition, but try to propose a criterion for judging whether a knowledge system is valuable, and if so, to whom it is valuable. We will end up arguing that, a knowledge system satisfying the criterion of relatively true property is valuable at least to its community of believers, and the problem of whether a knowledge system has greater value is essentially a problem of whether it is relatable to other knowledge systems, so as to expand its community of believers 展开更多
关键词 philosophy of science SUPERSTITION FENGSHUI relatively true property
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Sustainable Development and the Basic Value of Natural Environment 被引量:1
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作者 Jia Zhong Li Jianhua 《Chinese Journal of Population,Resources and Environment》 2009年第1期89-93,共5页
Contrast with artificial environment, the multi-level self-organizational system of nature has great gain. Sustain-able material environment should respect nature: non-rubbish and super-cycle quality of natural ecosys... Contrast with artificial environment, the multi-level self-organizational system of nature has great gain. Sustain-able material environment should respect nature: non-rubbish and super-cycle quality of natural ecosystem offers the material source of human development, fractal structure of nature offers new field of space and information source to this high-density and information-based society, dissipative structure of nature links the new system of energy with whole ecosystem organi-cally, and life-chain regulation is the base of sustainable life environment. Nature guarantees the physical healthy environ-ment by its all-dimension healthy factor, constructs the mental healthy environment by its quality of co-ordinate and chaos, so that guarantees the whole emergence of sustainable develop-ment on the 'super-science' level. In the view of sustainable development, construction, green economy and human health are basic fields. With the concept of ecosystem regulation, we can relate these fields organically and fulfill the task of human health, welfare and sustainable development. Ecosystem regulation is the base of sustainable development's new para-digm. 展开更多
关键词 sustainable development natural environment ECOSYSTEM HEALTH SELF-ORGANIZATION
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Modeling Corporate Communication in Social Media
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作者 Olga Kazaka 《Journalism and Mass Communication》 2012年第9期881-900,共20页
Social media are used in corporate communication more and more actively. Operating in conditions of the attention economy companies are fighting for the audience attention and that's why social media become valuable ... Social media are used in corporate communication more and more actively. Operating in conditions of the attention economy companies are fighting for the audience attention and that's why social media become valuable for them. However, the popular corporate communication theories and models were created at the time, when social media did not exist and could not fully reflect the special nature of the communication that is typical for the social media environment. This generates the need for a new corporate communication model. As a result of analysing the habits employed by users and br^mds in social media, as well as the existing models of corporate communication, the author proposes an "added value model", which illustrates the process of corporate communication in social media. According to this model, the process of corporate communication in social media is ongoing taking into account both the company's and users' goals, selecting particular social media on the basis of their message and enriching communication with a communicative added value. The element of added value indicates that social media have a potential to become not only a communication channel, but also a platform, which provides a limited or full range of services, service support, and satisfies users' needs. Thus, the proposed model could serve as a point of reference and evaluation, which is crucial for starting or improving corporate communication in social media. 展开更多
关键词 social media attention economy corporate communication MODEL
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Research on Brand Perceived Value of Cruise Company Based on Online Comment
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作者 WANG Fengli YE Xinliang 《International English Education Research》 2017年第2期45-47,共3页
With the rapid development of Intemet technology, the traditional way of information transmission has undergone tremendous changes, especially in the lntemet environment. The spread of the online word of mouth as a pl... With the rapid development of Intemet technology, the traditional way of information transmission has undergone tremendous changes, especially in the lntemet environment. The spread of the online word of mouth as a platform for the Interact highlights its great influence and importance. Especially in the online shopping, these reflect the user's point of view and attitude of the online comment has been an unprecedented attention. Online reviews have become an important medium for consumers to understand their products before they buy goods, making them an important channel for potential consumers to understand the quality of goods and services. There are many studies on online reviews, but the research on the brand awareness of cruise ship companies is almost negligible. This paper provides a reference for the construction of cruise ship brand awareness system, and combines Nvivo software to analyze the online commentary system, and provides a reference for further research on cruise brand, and prospects for future research. 展开更多
关键词 Online commentary Cruise company brand Perceived value Nvivo software Research outlook
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Comparative Analysis of EEG Signals Based on Complexity Measure
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作者 ZHU Jia-fu HE Wei 《Chinese Journal of Biomedical Engineering(English Edition)》 2009年第4期144-148,170,共6页
The aim of this study is to identify the functions and states of the brains according to the values of the complexity measure of the EEG signals. The EEG signals of 30 normal samples and 30 patient samples are collect... The aim of this study is to identify the functions and states of the brains according to the values of the complexity measure of the EEG signals. The EEG signals of 30 normal samples and 30 patient samples are collected. Based on the preprocessing for the raw data, a computational program for complexity measure is compiled and the complexity measures of all samples are calculated. The mean value and standard error of complexity measure of control group is as 0.33 and 0.10, and the normal group is as 0.53 and 0.08. When the confidence degree is 0.05, the confidence interval of the normal population mean of complexity measures for the control group is (0.2871,0.3652), and (0.4944,0.5552) for the normal group. The statistic results show that the normal samples and patient samples can be clearly distinguished by the value of measures. In clinical medicine, the results can be used to be a reference to evaluate the function or state, to diagnose disease, to monitor the rehabilitation progress of the brain. 展开更多
关键词 EEG signal nonlinear dynamics Kolmogorov complexity comparative analysis
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The Use of the ICTs in the Value Chain Proce,;ses and Their Impact on Organizational Performance
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作者 Zulema Cordova Ruiz Sosima Carrillo +1 位作者 Loreto Maria Bravo Zanoguera Jessica Lizbeth Cisneros Martinez 《Chinese Business Review》 2016年第9期437-446,共10页
Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of th... Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of the organization. It becomes partly crucial for the organization to be in the dynamics of the sector and market where it operates and wants its consolidation, because value systems become strategic elemente that play a role as key factors of success in organizations seeking priority intend to increase their organizational performance. Given the above, this research seeks to get to identify strategic uses of information and communication technologies in the processes of the value chain in small commercial businesses in Mexicali, aiming to contribute to the improvement of the competitiveness of the same. It is in this sense that the technologies of information and communication have become a powerful tool that will allow them to be innovative, cost-effective and this will have an impact on the performance of the organization that will allow you to improve your service, interact with customers and suppliers, and above all more efficiently meet their own needs and organizational expectations. This research was exploratory and within the relevant findings, coming to the conclusion that it is necessary to focus more emphatically on the client; organizations have deficiencies in relation to the strategic use of ICTs to streamline their billing, manufacturing, distribution, and storage of your products, activities highlighting this if they don't have a reconsideration in this aspect, at the risk of offset in terms of its competitors which would mean ceasing to be option on the market, stressing that this not only will be a trigger factor in mature companies, but those who need to improve their service and that they will serve as input for the conduction of processes along the value chain. The research is exploratory in nature, as evidenced in the use of the ICTs focused on the man~,gement of the value chain and its relationship with different variables of such management, making that they are discovered behaviors on the structure of the value chain able to generate sustainable benefits and contribute to the improvement of the competitive position of the companies involved in this study. 展开更多
关键词 information technologies and communication organizational performance value chain COMPETITIVE small businesses IMPROVEMENT
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Impact of Information Technology Adoption on Value Relevance of Accounting Information: Evidence From the Colombo Stock Exchange
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作者 Chandrapala Pathirawasam Guneratne Wickremasinghe 《Journal of Modern Accounting and Auditing》 2011年第7期680-688,共9页
The purpose of this paper is to investigate the value relevance of earning based accounting information and to see how value relevance has changed with the introduction of new information technology at Colombo Stock E... The purpose of this paper is to investigate the value relevance of earning based accounting information and to see how value relevance has changed with the introduction of new information technology at Colombo Stock Exchange (CSE) in Sri Lanka. Sample of the study includes 129 companies selected from 6 major sectors at CSE. Cross sectional and time series cross-sectional regressions are used for the data analysis. Study finds that earnings per share (EPS) and returns on equity (ROE) have a significant impact on market price. However, the explanatory power of combined variables is below average. Further, value explanatory power of earnings has considerably improved after the new information technology adoption at CSE. This study is unique because it examines the impact of technological advancements on value relevance of accounting information probably as the first paper to be applied on Sri Lanka. 展开更多
关键词 value relevance accounting information earnings per share return on equity
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