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上市公司再融资募集资金的盈利能力研究 被引量:5
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作者 陈朝龙 史本山 《软科学》 CSSCI 北大核心 2004年第5期33-36,共4页
目前上市公司再融资募集资金整体盈利能力不强;不同时间间隔多次融资的上市公司再融资盈利能力存在显著差异,时间间隔越长,募集资金的盈利能力越强;配股时大股东参与程度在一定程度上影响募集资金盈利能力。
关键词 上市公司 再融资 盈利能力研究
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Literature Review on Audit Opinion
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作者 Jinyu Tian Meijin Xin 《Journal of Modern Accounting and Auditing》 2017年第6期266-271,共6页
To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly ... To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. These archives could be divided into two parts, whose elements could influence the quality of audit opinion and how audit opinion impacts on companies and market. The stakeholders value audit opinion and they have different demands of audit opinion to meet their demand. For example, tax department needs the information of revenue and profit to collect tax, creditors need to know the exact number of assets to guarantee their loans, and investors prefer to learn the profitability of companies from financial statements. The article provides a holistic view of audit opinion to give other researchers an implication on which part of audit opinion needs to be studied further. 展开更多
关键词 audit opinion literature review STAKEHOLDERS
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Relational Capital and Open Innovation: Two Cases of Successful Italian Companies
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作者 Attilio Mucelli Carlo Marinoni 《Journal of Modern Accounting and Auditing》 2011年第5期474-486,共13页
Praxis and doctrine agree on the importance of innovation for the competitiveness and profitability of the firm. Innovation is considered as a leverage to start a virtuous circle that improves company performance and,... Praxis and doctrine agree on the importance of innovation for the competitiveness and profitability of the firm. Innovation is considered as a leverage to start a virtuous circle that improves company performance and, consequently, reduce financial constraints for its development. Being creative is definitely the first mechanism that leads to innovation. Creativity spreads from both the individuals that work in the firm and from the social processes and contextual factors that characterize individual relationships within the company. Relational capital is the second mechanism that brings innovation. Relationships with clients, suppliers, competitors, producers of complementary products, public and private research institutions provide creative elements that, once screened, give rise to innovation. The first mechanism requires the firm to be creative on its own as innovations come directly from within the organization ("closed innovation" model). In the second, the firm must get in touch with potentially innovative idea~ coming from outside ("open innovation" model). Doctrine and praxis point out that firms, which do not stop at the first mechanism of innovation, turn out to be more innovative. The paper is structured as follows. In the first part, a theoretical framework is provided, describing the main findings, in the literature, in terms of relationships among innovation, creativity and relational capital. The second part is based on the analysis of two case studies. The first case (Coswell), the very different degree of success (in terms of generated income) of its products seems to be tightly related on how much "relational capital" is "inside" the innovation. In the second case (Pastificio Rana) shows that innovation resulting from relational capital allows the company to excel against its far bigger and financially superior competitors. 展开更多
关键词 intangible assets relational capital INNOVATION case study analysis
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Dividend policy determinants of Indian FMCG sector: A factorial analysis
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作者 Sujata Kapoor Kanwal Anil Anil Misra 《Journal of Modern Accounting and Auditing》 2010年第9期50-64,共15页
Profitability has always been considered as a primary indicator of dividend payout by a company. There are factors other than profitability namely cash flows, debt equity ratio, retained earnings, sales growth, share ... Profitability has always been considered as a primary indicator of dividend payout by a company. There are factors other than profitability namely cash flows, debt equity ratio, retained earnings, sales growth, share prices of a company, capital expenditure and beta etc. that also affect dividend decisions of an organization. Existing literature suggests that dividend payout is positively related to profits, cash flows while CAPEX (capital expenditure) retained earnings, sales growth, share prices, beta, interest paid and debt equity ratio have inverse relationship. A set of 21 key variables have been identified that affect the dividend payout of a firm. Researchers in the past have used several proxies to represent these determinants. Authors have tried to find out which proxy variable is most relevant in the present scenario. The paper attempts to give a focused overview of the important dividend theories and empirically analyze the determinants of dividend behavior of Indian FMCG (Fast moving consumer goods) sector. The relationship between key variables has been explored with the aid of statistical techniques of factor analysis. Thus, the main theme of this study is to examine the various factors that influence the dividend policy decisions of FMCG firms in India. 展开更多
关键词 dividend determinants FMCG sector multiple regression analysis factor analysis
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