期刊文献+
共找到69篇文章
< 1 2 4 >
每页显示 20 50 100
操纵性应计模型的一个改进——基于动态面板估计的实证分析 被引量:2
1
作者 张剑 《南京审计学院学报》 2014年第1期78-88,共11页
使用动态面板对操纵性应计模型进行估计可以克服截面数据模型的内生性估计偏误。采用1999—2011年中国A股市场相关数据,对动态面板模型和其他模型的检测能力进行比较,结果表明:在对第Ⅱ类错误进行检验时,动态面板模型检测能力显著优于... 使用动态面板对操纵性应计模型进行估计可以克服截面数据模型的内生性估计偏误。采用1999—2011年中国A股市场相关数据,对动态面板模型和其他模型的检测能力进行比较,结果表明:在对第Ⅱ类错误进行检验时,动态面板模型检测能力显著优于其他模型;在对第Ⅰ类错误、审计师意见检验时,动态面板模型检测能力与其他模型接近。 展开更多
关键词 盈余管理 动态面板 操纵性应计模型 模型效力 上市公司 盈余操纵行为 应计模型
下载PDF
企业生命周期改进了应计模型吗?——基于中国上市公司的实证检验 被引量:31
2
作者 陈旭东 杨文冬 黄登仕 《会计研究》 CSSCI 北大核心 2008年第7期56-64,共9页
本文采用多种方法,运用中国上市公司1998年—2005年的数据,实证检验了加入企业生命周期的代理变量是否改进了应计模型。结果表明,企业的应计特征远比现有模型所反映的丰富和复杂,加入企业生命周期的代理变量,显著改进了常用的应计模型。
关键词 应计模型 企业生命周期 实证检验 中国上市公司
原文传递
IPO、盈余管理与企业生命周期 被引量:10
3
作者 刘阳 彭韶兵 《厦门大学学报(哲学社会科学版)》 CSSCI 北大核心 2012年第5期107-115,共9页
大量的文献研究通过运用传统的应计模型研究发现,企业的管理层在IPO当年会通过盈余管理调增可操控性应计,但传统的应计模型忽略了企业基本面的变化、企业生命周期、经理人事后预计的偏误和会计准则等因素的影响。当应计模型引入企业生... 大量的文献研究通过运用传统的应计模型研究发现,企业的管理层在IPO当年会通过盈余管理调增可操控性应计,但传统的应计模型忽略了企业基本面的变化、企业生命周期、经理人事后预计的偏误和会计准则等因素的影响。当应计模型引入企业生命周期的代理变量后,运用1998-2008年期间上市公司的数据,可检验先前关于IPO企业正的可操控性应计是否会出现正向偏误。结果显示,当IPO企业按照生命周期分类后,处于上升阶段的IPO企业有显著的正向可操控性应计,而处于下降阶段的IPO企业则出现了显著的负向可操控性应计。 展开更多
关键词 IPO 应计模型 企业生命周期 盈余管理
下载PDF
盈余管理实证研究方法综述 被引量:23
4
作者 付小平 《审计与经济研究》 北大核心 2003年第5期39-42,共4页
盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。此外,结合国内情况,对如何进一步研究盈余管理提供了建议。
关键词 盈余管理 财务管理 中国 上市公司 频率分布法 特定应计模型
下载PDF
基于动态面板数据的操纵性应计盈余模型改进研究 被引量:2
5
作者 程瑶 《数量经济技术经济研究》 CSSCI 北大核心 2015年第7期117-132,共16页
利用操纵性应计盈余模型可以衡量上市公司操纵盈余的幅度。现有文献往往基于截面数据进行测度,由此得到的研究结果往往存在内生性和异质性问题。本文提出改进的基于动态面板数据的操纵性应计盈余模型,并通过对比改进模型与已有应计模型... 利用操纵性应计盈余模型可以衡量上市公司操纵盈余的幅度。现有文献往往基于截面数据进行测度,由此得到的研究结果往往存在内生性和异质性问题。本文提出改进的基于动态面板数据的操纵性应计盈余模型,并通过对比改进模型与已有应计模型在犯两类错误中的概率,得到本文的研究结果:改进模型在两类错误检验中均优于其他模型,验证了该模型在中国资本市场的解释力,为投资者和监管机构更加准确地测度企业盈余管理幅度提供参考。 展开更多
关键词 面板数据 应计模型 盈余管理
原文传递
内部控制质量与会计稳健性--来自深市A股公司2007-2010年年报的经验证据 被引量:116
6
作者 方红星 张志平 《审计与经济研究》 CSSCI 北大核心 2012年第5期3-10,共8页
本文从会计稳健性产生的根源和过程两方面分析了内部控制质量对会计稳健性的影响。我们以2007—2010年深市A股非金融类上市公司为样本,采用Ball和Shivakumar应计/现金流模型实证检验了内部控制质量与会计稳健性的关系。实证结果表明,公... 本文从会计稳健性产生的根源和过程两方面分析了内部控制质量对会计稳健性的影响。我们以2007—2010年深市A股非金融类上市公司为样本,采用Ball和Shivakumar应计/现金流模型实证检验了内部控制质量与会计稳健性的关系。实证结果表明,公司具有较高的内部控制质量时,管理层机会主义行为受到限制,对预期经济损失"坏消息"及时识别和确认力度增加,会计稳健性增强;后续期间,相对内部控制质量没有变化的公司,内部控制质量提高的公司具有更高的会计稳健性,反之内部控制质量下降的公司则具有更低的会计稳健性,并且这一结论不受管理层盈余管理行为的影响。 展开更多
关键词 内部控制质量 会计稳健性 应计/现金流模型 盈余管理 管理层机会主义行为
下载PDF
会计准则国际趋同是否有效改善了会计信息质量 被引量:1
7
作者 陆正华 李瑞娜 钟伟 《财会月刊(下)》 2011年第11期6-9,共4页
本文主要研究我国上市公司在现行会计准则实施后的会计信息质量问题。文章采用应计质量模型,发现现行会计准则的实施既提高了上市公司会计信息质量,又提高了会计信息质量与累计超常收益率的负相关关系。同时,利用香港主板上市公司的数据... 本文主要研究我国上市公司在现行会计准则实施后的会计信息质量问题。文章采用应计质量模型,发现现行会计准则的实施既提高了上市公司会计信息质量,又提高了会计信息质量与累计超常收益率的负相关关系。同时,利用香港主板上市公司的数据与A股数据进行会计信息质量对比,发现我国会计准则与国际会计准则的趋同提高了会计信息质量,减少了经理人对长期性应计利润的操纵行为。 展开更多
关键词 累计超常收益率 会计信息质量 国际会计准则趋同 应计质量模型
下载PDF
商誉减值对企业未来经营风险的预警作用——基于风华高科2018财务报表分析 被引量:2
8
作者 何明峰 王湘鹏 《全国流通经济》 2019年第25期74-78,共5页
商誉形成于企业并购时被收购企业与外内部环境间相互作用的协同效应,本质是通过被收购企业的预期盈利能力超过其正常盈利能力可获得的未来超额利润的现值,其自身具有对企业未来经营能力的预测作用.电子元器件行业作为电子信息行业的基础... 商誉形成于企业并购时被收购企业与外内部环境间相互作用的协同效应,本质是通过被收购企业的预期盈利能力超过其正常盈利能力可获得的未来超额利润的现值,其自身具有对企业未来经营能力的预测作用.电子元器件行业作为电子信息行业的基础,受技术更新、市场季节波动、政策变化、国际关系等因素影响程度大,具有较大经营风险.因此,运用CAPM模型对子公司商誉减值测试的结果对其未来盈利能力受经营风险影响程度具有预警作用,当母子公司处于同行业时,可由子公司商誉减值程度映射母公司面临的风险.最后,通过Barth异常应计模型对管理企业经营风险指明方向. 展开更多
关键词 商誉减值 经营风险 结构调整 CAPM模型 Barth异常应计模型
下载PDF
减值计提、管理层变更与盈余管理──以四川长虹为案例所作的检验与度量 被引量:6
9
作者 柳青 朱明敏 《会计之友》 北大核心 2008年第28期26-30,共5页
本文运用全部应计利润模型和均值回复应计利润模型,对四川长虹2004年通过计提巨额资产减值准备进行盈余管理的行为进行了检验和度量,并对其管理层变更背景下的盈余管理动机进行了探讨。
关键词 盈余管理 资产减值准备 案例分析 全部应计利润模型 均值回复应计利润模型
下载PDF
管理层变更与盈余管理——基于我国上市公司的实证研究 被引量:4
10
作者 袁树民 王霞 《上海金融学院学报》 2010年第3期65-72,共8页
盈余管理是造成会计质量低下的主要原因之一,我国上市公司管理层变更与盈余管理存在着密切的关系。本文通过实证方法,采用线下利润占总利润的比重作为衡量盈余管理的指标对我国上市公司管理层的变更和非营业活动进行的盈余管理进行研究... 盈余管理是造成会计质量低下的主要原因之一,我国上市公司管理层变更与盈余管理存在着密切的关系。本文通过实证方法,采用线下利润占总利润的比重作为衡量盈余管理的指标对我国上市公司管理层的变更和非营业活动进行的盈余管理进行研究,并利用应计利润模型(Jones模型和修正的Jones模型)对发生管理层变更的公司进行盈余管理的检验。 展开更多
关键词 管理层变更 盈余管理 应计利润模型 线下项目 实证分析
下载PDF
Photovoltaic Response Characteristics of GaAs Photoconductive Switches Under High Gain Mode 被引量:1
11
作者 DAI Hui-ying SHI Wei 《Semiconductor Photonics and Technology》 CAS 2007年第4期280-282,293,共4页
Given is the experiment results in which the laser pulses of 1 046 nm and 532 nm are used to trigger the semi-insulation GaAs photoconductive semiconductor switch(PCSS) with an electrode distance of 4 mm. And made is ... Given is the experiment results in which the laser pulses of 1 046 nm and 532 nm are used to trigger the semi-insulation GaAs photoconductive semiconductor switch(PCSS) with an electrode distance of 4 mm. And made is an analysis of the switchs photovoltaic response characteristics under the high gain mode when the biased field is bigger than the Geng effect field. Also a theory is presented that the main reason for the photovoltaic pulse response delay is the transmission of charge domain, caused by the presence of EL2 energy level in the chip material. Finally, the transmission time of charge domain is calculated and a result that inosculates with the experiment is attained. 展开更多
关键词 photoconductive switch EL2 energy level electric charge domain photovoltaic response characteristic
下载PDF
Establishment of Kinetic Model for Catalytic Pyrolysis of Daqing Atmospheric Residue 被引量:4
12
作者 刘熠斌 陈小博 +1 位作者 赵辉 杨朝合 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2009年第1期78-82,共5页
An 8-lump kinetic model was proposed to predict the yields of propylene, ethylene and gasoline in the catalytic pyrolysis process of Daqing atmospheric residue. The model contains 21 kinetic parameters and one for cat... An 8-lump kinetic model was proposed to predict the yields of propylene, ethylene and gasoline in the catalytic pyrolysis process of Daqing atmospheric residue. The model contains 21 kinetic parameters and one for catalyst deactivation. A series of experiments were carded out in a riser reactor over catalyst named LTB-2. The ki- netic parameters were estimated by using sub-model method, and apparent activation energies were calculated according to the Arrhenius equation: The predicted yields coincided well with the experimental values. It shows that the kinetic parameters estimated by using the sub-model method were reliable. 展开更多
关键词 catalytic pyrolysis kinetic model sub-model parameter estimation
下载PDF
Multi-mode Einstein-Podolsky-Rosen Entangled State Representation and Its Applications 被引量:1
13
作者 LI Heng-Mei YUAN Hong-Chun 《Communications in Theoretical Physics》 SCIE CAS CSCD 2008年第9期615-618,共4页
Our primary purpose of this work is to explicitly construct the general multiparite Einstein-Podolsky- Rosen (EPR) entangled state in multi-mode Fock space for a system with different masses of particles, which make... Our primary purpose of this work is to explicitly construct the general multiparite Einstein-Podolsky- Rosen (EPR) entangled state in multi-mode Fock space for a system with different masses of particles, which makes up a new quantum mechanical representation owing to completeness relation and orthogonal property. Its entanglement can be seen more clearly by analyzing its standard Schmidt decomposition. In addition, some applications of the multipartite entanglement are proposed including deriving the generalized Wigner operator and squeezing operator. 展开更多
关键词 Einstein-Podolsky-Rosen (EPR) entangled state representation
下载PDF
Experimental and numerical analysis of submerged floating tunnel 被引量:2
14
作者 陈健云 李静 +1 位作者 孙胜男 苏志斌 《Journal of Central South University》 SCIE EI CAS 2012年第10期2949-2957,共9页
As a new type of structure which has never been built, submerged floating tunnel was studied mainly by numerical simulations. To further study the seismic response of a submerged floating tunnel, the first model exper... As a new type of structure which has never been built, submerged floating tunnel was studied mainly by numerical simulations. To further study the seismic response of a submerged floating tunnel, the first model experiment of submerged floating tunnel (SFT) under the earthquake was carried out on the unique underwater shaking table in China. The experimental results show that vertical excitation induces larger response than horizontal and different inclination degrees of the tether also cause different seismic responses. Subsequently, based on the fluid-structure interaction theory, the corresponding numerical model is established. And comparing the numerical results with the experimental results, those of shaking table test. Numerical model adopted is effective for it is shown that the numerical results are basically identical with dynamic response of SFT. 展开更多
关键词 submerged floating tunnel seismic response dynamic response shaking table test numerical simulation
下载PDF
An improved self-adaptive membrane computing optimization algorithm and its applications in residue hydrogenating model parameter estimation 被引量:1
15
作者 芦会彬 薄翠梅 杨世品 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第10期3909-3915,共7页
In order to solve the non-linear and high-dimensional optimization problems more effectively, an improved self-adaptive membrane computing(ISMC) optimization algorithm was proposed. The proposed ISMC algorithm applied... In order to solve the non-linear and high-dimensional optimization problems more effectively, an improved self-adaptive membrane computing(ISMC) optimization algorithm was proposed. The proposed ISMC algorithm applied improved self-adaptive crossover and mutation formulae that can provide appropriate crossover operator and mutation operator based on different functions of the objects and the number of iterations. The performance of ISMC was tested by the benchmark functions. The simulation results for residue hydrogenating kinetics model parameter estimation show that the proposed method is superior to the traditional intelligent algorithms in terms of convergence accuracy and stability in solving the complex parameter optimization problems. 展开更多
关键词 optimization algorithm membrane computing benchmark function improved self-adaptive operator
下载PDF
Application of CEDA and ASPIC computer packages to the hairtail (Trichiurus japonicus) fishery in the East China Sea 被引量:14
16
作者 王玉 刘群 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2013年第1期92-96,共5页
Surplus-production models are widely used in fish stock assessment and fisheries management due to their simplicity and lower data demands than age-structured models such as Virtual Population Analysis. The CEDA (catc... Surplus-production models are widely used in fish stock assessment and fisheries management due to their simplicity and lower data demands than age-structured models such as Virtual Population Analysis. The CEDA (catch-effort data analysis) and ASPIC (a surplus-production model incorporating covariates) computer packages are data-fitting or parameter estimation tools that have been developed to analyze catch-and-effort data using non-equilibrium surplus production models. We applied CEDA and ASPIC to the hairtail (Trichiurus japonicus) fishery in the East China Sea. Both packages produced robust results and yielded similar estimates. In CEDA, the Schaefer surplus production model with log-normal error assumption produced results close to those of ASPIC. CEDA is sensitive to the choice of initial proportion, while ASPIC is not. However, CEDA produced higher R 2 values than ASPIC. 展开更多
关键词 surplus production model Trichiurus japonicus catch-effort data analysis (CEDA) ASPIC sensitivity analysis
下载PDF
内部控制缺陷和会计稳健性——基于我国上市公司实施内部控制规范后年报的实证研究 被引量:1
17
作者 丁红梅 巩骏 《安徽农业大学学报(社会科学版)》 2016年第5期44-46,80,共4页
自2010年,中国在上市公司中逐步推广实施内部控制规范,并严格企业内部控制有关法规、监督与审查。然而,上市公司内部控制缺陷同会计稳健性之间的问题也逐渐暴露出来。为了确保会计稳健性的发展,对2010—2014年沪、深两市A股主板公司财... 自2010年,中国在上市公司中逐步推广实施内部控制规范,并严格企业内部控制有关法规、监督与审查。然而,上市公司内部控制缺陷同会计稳健性之间的问题也逐渐暴露出来。为了确保会计稳健性的发展,对2010—2014年沪、深两市A股主板公司财务信息及应计项目—现金流模型进行分析,发现原具有内控缺陷公司的会计稳健性得到较大提升,甚至优于原内控正常企业。从而表明,通过加强外界监督、审查及对企业内控披露力度,会促使原来具有内部控制缺陷的公司通过提高内控质量的方式来减少报告的不确定性,加强对外披露信息的可靠性,提高合作效率,减少代理冲突。 展开更多
关键词 上市公司 内部控制缺陷 会计稳健性 内部控制规范 应计项目一现金流模型
下载PDF
Comparative Study of Response Surface Designs with Errors-in-Variables Model 被引量:2
18
作者 何桢 方俊涛 《Transactions of Tianjin University》 EI CAS 2011年第2期146-150,共5页
This paper investigates the scaled prediction variances in the errors-in-variables model and compares the performance with those in classic model of response surface designs for three factors.The ordinary least square... This paper investigates the scaled prediction variances in the errors-in-variables model and compares the performance with those in classic model of response surface designs for three factors.The ordinary least squares estimators of regression coefficients are derived from a second-order response surface model with errors in variables.Three performance criteria are proposed.The first is the difference between the empirical mean of maximum value of scaled prediction variance with errors and the maximum value of scaled prediction variance without errors.The second is the mean squared deviation from the mean of simulated maximum scaled prediction variance with errors.The last performance measure is the mean squared scaled prediction variance change with and without errors.In the simulations,1 000 random samples were performed following three factors with 20 experimental runs for central composite designs and 15 for Box-Behnken design.The independent variables are coded variables in these designs.Comparative results show that for the low level errors in variables,central composite face-centered design is optimal;otherwise,Box-Behnken design has a relatively better performance. 展开更多
关键词 response surface modeling errors in variables scaled prediction variance
下载PDF
Self-reaction of initial active groups in coal 被引量:7
19
作者 Qi Xuyao Wang Deming +1 位作者 James A Milke Zhong Xiaoxing 《International Journal of Mining Science and Technology》 2012年第2期169-175,共7页
For further understanding of self-heating of coal, we tested the reactions of seven different ranks of coal under inert atmosphere. In the test, 50-gram of coal sample ranged from 0.18 mm to 0.38 mm was put into a spe... For further understanding of self-heating of coal, we tested the reactions of seven different ranks of coal under inert atmosphere. In the test, 50-gram of coal sample ranged from 0.18 mm to 0.38 mm was put into a special designed copper reaction vessel and let pure nitrogen to flow into the coal sample from the bottom at a rate of 100 mL/min. The programmed temperature enclosure was run at a programmed rate of 0.8 ~C/min. The concentration of the carbon oxides and the coal temperature were tested. The results show that the coal reactions under inert atmosphere can generate CO and C02. The reactions under inert atmosphere are affected by coal ranks, initial pore structure of coal and sulfur content. For low ranks of coal, the productions of carbon oxides are piecewise. The coal temperature is lower than the surrounding temperature throughout the reactions under inert atmosphere, but it rises quickly and reaches a crossing point temperature in the later stage under dry-air atmosphere. Based on the analysis, it indicates the self-reaction of initial active groups exists in the self-heating of coal besides the reactions in the two parallel reactions model. Spontaneous combustion of coal is due to both the oxidation heat accumulation and the chain reaction. A new reaction model of self-heating of coal was orooosed. 展开更多
关键词 CoalSelf-heatingInitial active groupsSelf-reactionInert atmosphereCarbon oxides
下载PDF
Influence of stress releasing ratio and boundary scope on 2D FEM simulate
20
作者 张晓明 刘向峰 何峰 《Journal of Coal Science & Engineering(China)》 2008年第4期604-607,共4页
Give constrains of costs and technology in analysis,actual practice of 2D FEM is widely popular and demanded.In order to take advantage of 2D FEM to simulate 3D stress state,the concept of stress releasing ratio was g... Give constrains of costs and technology in analysis,actual practice of 2D FEM is widely popular and demanded.In order to take advantage of 2D FEM to simulate 3D stress state,the concept of stress releasing ratio was generally introduced to represent the 3D constraint effect.For example,the simulation analysis of tunnel excavation is based on the measured actual deformation to provide stress releasing ratio.In the engi- neering of open excavation,the construction is,most of the case,targeted on alluvial de- posit with relatively soft stratum.However,the 2D FEM simulation lacks a clear and ra- tional basis in how to represent the effects of 3D constraint.Thus,in order to investigate the problem above,the author analyzed same engineering using both 2D and 3D individu- ally,and compared the corresponding results.Based on the 3D analysis,factors including the relationship between the model's scope,stress releasing ratio,and construction condi- tion of 2D analysis were also examined. 展开更多
关键词 stress releasing ratio boundary scope simulation analysis
下载PDF
上一页 1 2 4 下一页 到第
使用帮助 返回顶部