Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
In the urban labor market, the rural labor force can choose whether to become self- employed or work for wages depending on their stock of human capital and local labor market conditions. A simple Mincer earnings regr...In the urban labor market, the rural labor force can choose whether to become self- employed or work for wages depending on their stock of human capital and local labor market conditions. A simple Mincer earnings regression shows that the rate of return to schooling for wage earners is two percentage points higher than that for the self-employed. After correcting for bias in sample selection, the expanded Mincer earnings equation estimated the rate of return to schooling for wage earners at between 5.3 and 6.8 percent. From the standpoint of training, we found that the simplest form of training, short-term training and formal training played an important role in promoting migrant workers’ repeat mobility. However, the simplest form of training did not have a significant effect on earnings,whereas short-term and formal training played an important determining role in this respect. Moreover, rights protection issues such as wage arrears also had an important effect on migrant workers’ repeat mobility. In handling heterogeneity and endogenous educational variables among migrant workers, the authors found that the years of schooling of the parents of migrant workers were not an ideal instrumental variable.展开更多
Using data from the ＂Survey of Social Networks and Occupational Experience in Chinese Cities in 2009＂ on five cities （Guangzhou, Shanghai, Xiamen, Jinan and Xi＇an）, this paper examines factors influencing Chinese...Using data from the ＂Survey of Social Networks and Occupational Experience in Chinese Cities in 2009＂ on five cities （Guangzhou, Shanghai, Xiamen, Jinan and Xi＇an）, this paper examines factors influencing Chinese urban workers＇ patterns of job mobility and acquisition of economic status in the post-reform era. The results show that workers with high educational levels and those with low educational levels occupy different segments of the labor market and have completely different paths to economic status acquisition. In the case of workers with a low educational level, job mobility is the most Jmpo^ant factor boosting income levels, while human capital variables （years of schooling and work experience） have no effect on income. By contrast, job mobility has no effect on the income of workers with a high educational level, whose income stratification Js most affected by their human capital. This research reveals the two-track model of urban workers＇ acquisition of economic status in different urban labor markets in transitional China.展开更多
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.
文摘In the urban labor market, the rural labor force can choose whether to become self- employed or work for wages depending on their stock of human capital and local labor market conditions. A simple Mincer earnings regression shows that the rate of return to schooling for wage earners is two percentage points higher than that for the self-employed. After correcting for bias in sample selection, the expanded Mincer earnings equation estimated the rate of return to schooling for wage earners at between 5.3 and 6.8 percent. From the standpoint of training, we found that the simplest form of training, short-term training and formal training played an important role in promoting migrant workers’ repeat mobility. However, the simplest form of training did not have a significant effect on earnings,whereas short-term and formal training played an important determining role in this respect. Moreover, rights protection issues such as wage arrears also had an important effect on migrant workers’ repeat mobility. In handling heterogeneity and endogenous educational variables among migrant workers, the authors found that the years of schooling of the parents of migrant workers were not an ideal instrumental variable.
文摘Using data from the ＂Survey of Social Networks and Occupational Experience in Chinese Cities in 2009＂ on five cities （Guangzhou, Shanghai, Xiamen, Jinan and Xi＇an）, this paper examines factors influencing Chinese urban workers＇ patterns of job mobility and acquisition of economic status in the post-reform era. The results show that workers with high educational levels and those with low educational levels occupy different segments of the labor market and have completely different paths to economic status acquisition. In the case of workers with a low educational level, job mobility is the most Jmpo^ant factor boosting income levels, while human capital variables （years of schooling and work experience） have no effect on income. By contrast, job mobility has no effect on the income of workers with a high educational level, whose income stratification Js most affected by their human capital. This research reveals the two-track model of urban workers＇ acquisition of economic status in different urban labor markets in transitional China.
