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年内各季度盈余管理程度的差异——基于中国上市公司的经验证据 被引量:12
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作者 徐焱军 刘国常 《山西财经大学学报》 CSSCI 北大核心 2010年第8期110-117,共8页
从盈余管理的机会和动机两个维度,分析了盈余管理季度分布特征的形成原因,并利用2003~2008年沪深两地上市公司的样本数据进行了检验。研究发现,中国上市公司的盈余管理季度分布特征明显,第四季度与前三季度有显著差异;盈余管理动机是... 从盈余管理的机会和动机两个维度,分析了盈余管理季度分布特征的形成原因,并利用2003~2008年沪深两地上市公司的样本数据进行了检验。研究发现,中国上市公司的盈余管理季度分布特征明显,第四季度与前三季度有显著差异;盈余管理动机是形成上市公司盈余管理季度分布特征的主要原因。这一研究弥补了中期盈余质量研究文献的不足,对证券监管部门加强中期会计信息监管也有一定的参考作用。 展开更多
关键词 盈余管理 季度分布特征 盈余管理机会 盈余管理动机
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Seasonal characterization of components and size distributions for submicron aerosols in Beijing 被引量:14
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作者 ZHANG YangMei SUN JunYing +3 位作者 ZHANG XiaoYe SHEN XiaoJing WANG TingTing QIN MingKai 《Science China Earth Sciences》 SCIE EI CAS 2013年第5期890-900,共11页
Submicron aerosols (PMt) in Beijing were studied using an Aerodyne aerosol mass spectrometer (AMS) from January to Oc tober 2008. This paper presents seasonal variations of different chemical components (sulfate,... Submicron aerosols (PMt) in Beijing were studied using an Aerodyne aerosol mass spectrometer (AMS) from January to Oc tober 2008. This paper presents seasonal variations of different chemical components (sulfate, nitrate, ammonium, chloride and organics) and size distributions of PM1. Results show that mass concentration of PMI was highest in summer, and lowest in autumn. Organics represented the dominant species in all seasons, accounting for 36%58% of PML, and their concentrations were highest in winter. Concentrations of inorganic components, sulfate, nitrate, and ammonium were highest in summer. Based on principal component analysis, organics were deconvolved and quantified as hydrocarbonlike and oxygenated organ ic aerosol (HOA and OOA, respectively). HOA was highest in winter, accounting for about 70% of organics. However, OOA was highest in summer, and had lower values in autumn and winter. A similar diurnal pattern of various components was ob served, which is higher at nighttime and lower during daytime. HOA increased more dramatically than other species between 17:00 and 21:00 and peaked at noon, which could be related to cooking emissions. OOA, sulfate, nitrate, ammonium and chlo ride varied with the same trend. Their concentrations increased with solar radiation from 9:00 to 13:00, and declined with weakening solar radiation. Size distributions of all species showed apparent peaks in the range 500600 nm. Size distributions of organics were much broader than other species, particularly in autumn and winter. Distributions of sulfate, nitrate and am monium had similar patterns, broadening in winter. Contributions of different species were sizedependent; the finer the parti cle, the greater the contribution of organics. Organics represented more than 60% of particles smaller than 200 nm, contrib uting 50% to PM1 in winter. In spring and summer, HOA was the dominant organic fraction for particles smaller than 200 nm, while OOA contributed more to particles larger than 300 nm. In winter, HOA contributed more than OOA to all PM1 particles. 展开更多
关键词 AEROSOL chemical components size distribution AMS seasonal variation BEIJING
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