China＇s trade surplus will top US$100 billion in the first half of the year, up 60% on the same period of last year, ananalyst with the General Administration of Customs told Xinhua.
There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and rea...There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals （discretionary accruals）. Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange （IDX）. Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals （discretionary accruals）. Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange （IDX）. Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.展开更多
This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnin...This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnings management and CSR） effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company＇s financial performance in the future.展开更多
Both the labor shortage that began in 2000 and the wave of migrant workers returning to the countryside in 2009 sparked intense debates among scholars about whether China had reached the Lewis turning point. Based on ...Both the labor shortage that began in 2000 and the wave of migrant workers returning to the countryside in 2009 sparked intense debates among scholars about whether China had reached the Lewis turning point. Based on agricultural economics and the dual-sector model the author conducted an empirical analysis and arrived at the followingfive conclusions. First, the dual economy is structured differently among agricultural industrial sectors and regions. Second, surplus labor still exists in the backyard stockbreeding sector （hogs, beef cattle, sheep, and dairy cattle）, implying that it has still not passed the first turning point. Third, the sector of production of staple food grains and minor cereals has passed the shortage point, but is still far from the commercialization point. Fourth, cash crop production has passed out of the subsistence sector into the capitalist sector. Fifth, regional differences are stark. the majority of China＇s eastern region is either approaching or has surpassed the commercialization point, whereas the central and western regions have not.展开更多
A grain surplus and the grain trade are closely related to the urbanization of developing countries. However, existing literature has not given adequate attention to this issue. Our paper develops a theoretical model ...A grain surplus and the grain trade are closely related to the urbanization of developing countries. However, existing literature has not given adequate attention to this issue. Our paper develops a theoretical model to explain the mechanisms whereby changes in the grain surplus constrain the level of urbanization in a closed economy context and the grain trade affects the level of urbanization by acting on the grain surplus in an open economy context. A test of the theoretical model applied to some developing countries in Asia during the period 1993-2010 shows that international trade is generally negatively correlated with level of urbanization. However, cereal and non-cereal trade vary in terms of their relation to urbanization： whereas the former is positively correlated with level of urbanization, thelatter is negatively correlated with it. Since the net import of cereals relaxes the constraint imposed on the level of urbanization by the domestic grain surplus, it can have a marked positive effect on the course of urbanization. Our research findings show that provided grain production or grain security is guaranteed, developing countries may adopt a policy of importing an appropriate amount of grain to increase their level of urbanization.展开更多
文摘China＇s trade surplus will top US$100 billion in the first half of the year, up 60% on the same period of last year, ananalyst with the General Administration of Customs told Xinhua.
文摘There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals （discretionary accruals）. Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange （IDX）. Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals （discretionary accruals）. Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange （IDX）. Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.
文摘This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnings management and CSR） effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company＇s financial performance in the future.
文摘Both the labor shortage that began in 2000 and the wave of migrant workers returning to the countryside in 2009 sparked intense debates among scholars about whether China had reached the Lewis turning point. Based on agricultural economics and the dual-sector model the author conducted an empirical analysis and arrived at the followingfive conclusions. First, the dual economy is structured differently among agricultural industrial sectors and regions. Second, surplus labor still exists in the backyard stockbreeding sector （hogs, beef cattle, sheep, and dairy cattle）, implying that it has still not passed the first turning point. Third, the sector of production of staple food grains and minor cereals has passed the shortage point, but is still far from the commercialization point. Fourth, cash crop production has passed out of the subsistence sector into the capitalist sector. Fifth, regional differences are stark. the majority of China＇s eastern region is either approaching or has surpassed the commercialization point, whereas the central and western regions have not.
基金supported by the NNSFC(71133004 and 71273057)the NSSFC Key Program(11&ZD003)+4 种基金support of the "One Hundred Talents" Program of YunnanProvincethe Dawn Program of Shanghai Education CommissionFudan University's China Center for Economic Studies under the Shanghai University Think Tankthe MOC "Innovative University Research Team" Programthe "Shanghai Higher Education Innovation Promotion Plan"
文摘A grain surplus and the grain trade are closely related to the urbanization of developing countries. However, existing literature has not given adequate attention to this issue. Our paper develops a theoretical model to explain the mechanisms whereby changes in the grain surplus constrain the level of urbanization in a closed economy context and the grain trade affects the level of urbanization by acting on the grain surplus in an open economy context. A test of the theoretical model applied to some developing countries in Asia during the period 1993-2010 shows that international trade is generally negatively correlated with level of urbanization. However, cereal and non-cereal trade vary in terms of their relation to urbanization： whereas the former is positively correlated with level of urbanization, thelatter is negatively correlated with it. Since the net import of cereals relaxes the constraint imposed on the level of urbanization by the domestic grain surplus, it can have a marked positive effect on the course of urbanization. Our research findings show that provided grain production or grain security is guaranteed, developing countries may adopt a policy of importing an appropriate amount of grain to increase their level of urbanization.
