本文选择年报披露中管理层的讨论与分析(Management’s Discussion and Analysis,MD&A)作为研究对象,以其语调为文本特征,提出年报MD&A语调与公司未来业绩表现相关性分析的假设,在实证分析中,选择我国2007年至2017年间A股上市...本文选择年报披露中管理层的讨论与分析(Management’s Discussion and Analysis,MD&A)作为研究对象,以其语调为文本特征,提出年报MD&A语调与公司未来业绩表现相关性分析的假设,在实证分析中,选择我国2007年至2017年间A股上市公司逾20000份年报的MD&A文本数据,运用字典法构建财经领域的专用情感词典,并使用异质性面板回归模型分73个证监会二级行业深入探讨了年报MD&A语调对公司未来业绩的影响机制和相关关系。研究发现,整体来看年报MD&A语调对企业未来业绩表现存在很强的影响,即年报MD&A语调对公司未来经营状况具有信息增量作用,分行业来看,这种信息增量作用不仅显著存在,而且各行业的大小存在差异,即年报MD&A语调的信息增量具有异质性;同时,语调信息量的多少受公司信息不对称的影响,即信息不对称程度在年报MD&A语调与企业未来业绩表现之间发挥了调节效应,信息对外越不透明的公司,普遍来说其年报语调信息量越大。展开更多
This study is designed to explore the impact of LLS （Language Learning Styles） on learning strategy preferences through questionnaire and data analysis. The aim of the study is to make an through investigation of Ch...This study is designed to explore the impact of LLS （Language Learning Styles） on learning strategy preferences through questionnaire and data analysis. The aim of the study is to make an through investigation of Chinese non-English majors＇ learning styles and their learning strategies in English study, and to analyze the impact of learning styles on learning strategy preferences statistically so as to provide empirical evidence in this field, and then present some implications for college English teaching and learning in Chinese context. This study has significance for pedagogy. Teachers should make language learners aware of their own learning styles and strategy preferences and help them select strategies matching their own style preferences in second language learning. It is hoped that this study can benefit language teachers, learners, and researchers to some extent and can spark more teaching research in the future.展开更多
This research venture investigates the trends and motives behind the English learning as a second language. The author has used the Chinese binoculars to probe into the phenomenon of English learning and teaching. Eng...This research venture investigates the trends and motives behind the English learning as a second language. The author has used the Chinese binoculars to probe into the phenomenon of English learning and teaching. English language has become an international tool of communication and business. Professional and students at China's Mainland have been learning English since long but this trend has been increased in the recent years due to the wave of globalization and also owing to the enormous emerging economy of China. Internationalization of education and the quest of knowing the culture and civilizations have spurred the need for English learning. The authors have performed a questionnaire based research with the sample of 130 university students learning Chinese at different English learning institutes at Xi＇an, Shanxi, China. The analysis of the findings in this research highlights the reasons behind the growing trends of English learning and also describes the teaching methodology for effective language teaching in the Chinese perspective.展开更多
文摘本文选择年报披露中管理层的讨论与分析(Management’s Discussion and Analysis,MD&A)作为研究对象,以其语调为文本特征,提出年报MD&A语调与公司未来业绩表现相关性分析的假设,在实证分析中,选择我国2007年至2017年间A股上市公司逾20000份年报的MD&A文本数据,运用字典法构建财经领域的专用情感词典,并使用异质性面板回归模型分73个证监会二级行业深入探讨了年报MD&A语调对公司未来业绩的影响机制和相关关系。研究发现,整体来看年报MD&A语调对企业未来业绩表现存在很强的影响,即年报MD&A语调对公司未来经营状况具有信息增量作用,分行业来看,这种信息增量作用不仅显著存在,而且各行业的大小存在差异,即年报MD&A语调的信息增量具有异质性;同时,语调信息量的多少受公司信息不对称的影响,即信息不对称程度在年报MD&A语调与企业未来业绩表现之间发挥了调节效应,信息对外越不透明的公司,普遍来说其年报语调信息量越大。
文摘This study is designed to explore the impact of LLS （Language Learning Styles） on learning strategy preferences through questionnaire and data analysis. The aim of the study is to make an through investigation of Chinese non-English majors＇ learning styles and their learning strategies in English study, and to analyze the impact of learning styles on learning strategy preferences statistically so as to provide empirical evidence in this field, and then present some implications for college English teaching and learning in Chinese context. This study has significance for pedagogy. Teachers should make language learners aware of their own learning styles and strategy preferences and help them select strategies matching their own style preferences in second language learning. It is hoped that this study can benefit language teachers, learners, and researchers to some extent and can spark more teaching research in the future.
文摘This research venture investigates the trends and motives behind the English learning as a second language. The author has used the Chinese binoculars to probe into the phenomenon of English learning and teaching. English language has become an international tool of communication and business. Professional and students at China's Mainland have been learning English since long but this trend has been increased in the recent years due to the wave of globalization and also owing to the enormous emerging economy of China. Internationalization of education and the quest of knowing the culture and civilizations have spurred the need for English learning. The authors have performed a questionnaire based research with the sample of 130 university students learning Chinese at different English learning institutes at Xi＇an, Shanxi, China. The analysis of the findings in this research highlights the reasons behind the growing trends of English learning and also describes the teaching methodology for effective language teaching in the Chinese perspective.
