Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper te...Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.展开更多
China is in a process of rapid urbanization. However, along with the dramatically economic growth, there constantly emerges environmental and social constraints which may be great challenges of China＇s future sustain...China is in a process of rapid urbanization. However, along with the dramatically economic growth, there constantly emerges environmental and social constraints which may be great challenges of China＇s future sustainable development. In order to optimize the developmental mode, the latest national plan, ＂The 12th National Economic and Social Development Plan （2011-2015）＂, is establishing the ＂Main Function Zoning Strategy＂, which could be considered as a new prototype of national spatial plan and may cover all Chinese territories. Based on the latest ＂Main Function Zoning Strategy＂ stipulated in ＂The 12th National Economic and Social Development Plan （2011-2015）＂, the article builds main interlinks between the spatial development strategy and urban regulatory planning. Secondly, regulation factors in Chinese regulatory planning, which may implement the task of main function zoning, have been clarified and categorized. For each regulation factor, its regulation capability is defined by applying a coding method developed by the author. Finally, according to the output of the study, the spatial regulation approaches to implementing the ＂Main Function Zoning Strategy＂ in Chinese regulatory planning are analyzed.展开更多
文摘Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.
文摘China is in a process of rapid urbanization. However, along with the dramatically economic growth, there constantly emerges environmental and social constraints which may be great challenges of China＇s future sustainable development. In order to optimize the developmental mode, the latest national plan, ＂The 12th National Economic and Social Development Plan （2011-2015）＂, is establishing the ＂Main Function Zoning Strategy＂, which could be considered as a new prototype of national spatial plan and may cover all Chinese territories. Based on the latest ＂Main Function Zoning Strategy＂ stipulated in ＂The 12th National Economic and Social Development Plan （2011-2015）＂, the article builds main interlinks between the spatial development strategy and urban regulatory planning. Secondly, regulation factors in Chinese regulatory planning, which may implement the task of main function zoning, have been clarified and categorized. For each regulation factor, its regulation capability is defined by applying a coding method developed by the author. Finally, according to the output of the study, the spatial regulation approaches to implementing the ＂Main Function Zoning Strategy＂ in Chinese regulatory planning are analyzed.
