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内部资本市场效率实证测度模型的改进与验证 被引量:43
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作者 王峰娟 谢志华 《会计研究》 CSSCI 北大核心 2010年第8期42-48,共7页
内部资本市场效率实证测度模型是研究内部资本市场效率的关键。本文总结了现有内部资本市场效率测度模型的优缺点,在此基础上构建了新的模型,一是适用于分部数据充分情况下的基于上期资产回报率的现金流敏感系数,二是适用于A股市场分部... 内部资本市场效率实证测度模型是研究内部资本市场效率的关键。本文总结了现有内部资本市场效率测度模型的优缺点,在此基础上构建了新的模型,一是适用于分部数据充分情况下的基于上期资产回报率的现金流敏感系数,二是适用于A股市场分部数据不完善情况下的调整的利润敏感系数,并进行了检验。结果表明,两个模型的改进不仅是必要的而且是合理的,并且为对A股上市公司ICM效率的研究提供了可行的基础,也为ICM效率的相关研究打开了广阔的空间。 展开更多
关键词 内部资本市场效率 实证测度模型 现金流敏感系数 调整的利润敏感系数
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Modeling and verification of comprehensive errors of real-time wear-depth detecting for spherical plain bearing tester 被引量:1
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作者 LI Wei HU Zhan-qi +2 位作者 YANG Vu-lin FAN Bing-li ZHOU Hai-li 《Journal of Central South University》 SCIE EI CAS CSCD 2017年第3期533-545,共13页
Because of various error factors,the detecting errors in the real-time experimental data of the wear depth affect the accuracy of the detecting data.The self-made spherical plain bearing tester was studied,and its tes... Because of various error factors,the detecting errors in the real-time experimental data of the wear depth affect the accuracy of the detecting data.The self-made spherical plain bearing tester was studied,and its testing principle of the wear depth of the spherical plain bearing was introduced.Meanwhile,the error factors affecting the wear-depth detecting precision were analyzed.Then,the comprehensive error model of the wear-depth detecting system of the spherical plain bearing was built by the multi-body system theory(MBS).In addition,the thermal deformation of the wear-depth detecting system caused by varying the environmental temperature was detected.Finally,according to the above experimental parameters,the thermal errors of the related parts of the comprehensive error model were calculated by FEM.The results show that the difference between the simulation value and the experimental value is less than 0.005 mm,and the two values are close.The correctness of the comprehensive error model is verified under the thermal error experimental conditions. 展开更多
关键词 spherical plain bearing tester self-lubricating spherical plain bearing wear depth multi-body system theory comprehensive error model thermal error
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