韩国政府努力推进信息通讯技术(Information & Communication Technology)在高等教育中的应用,以加强高等教育信息化的发展。文章介绍了近年来韩国高等教育信息化发展的现状,总结了韩国高等教育信息化的特点,在此基础上与我国高等...韩国政府努力推进信息通讯技术(Information & Communication Technology)在高等教育中的应用,以加强高等教育信息化的发展。文章介绍了近年来韩国高等教育信息化发展的现状,总结了韩国高等教育信息化的特点,在此基础上与我国高等教育信息化发展进行比较。韩国的高等教育信息化在政府政策、软硬件环境建设、信息资源建设、评估体系等方面对我国高等教育信息化发展具有借鉴意义,值得我们学习。展开更多
中国科学技术信息研究所、日本科学技术振兴机构和韩国科技信息研究院分别是中国、日本、韩国的国家级科技情报机构代表。介绍了3个科技情报机构的主要概况,探讨了它们的重点业务。以Web of Science核心合集数据库为数据来源,从SCI论文...中国科学技术信息研究所、日本科学技术振兴机构和韩国科技信息研究院分别是中国、日本、韩国的国家级科技情报机构代表。介绍了3个科技情报机构的主要概况,探讨了它们的重点业务。以Web of Science核心合集数据库为数据来源,从SCI论文出版物来源和学科类别两个方面,对3个科技情报机构的科研实力和科研产出进行比较;同时尝试将期刊影响因子移植到机构评价中,构建AF指数,并对中国科技情报机构的未来进行展望。展开更多
How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through tr...How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.展开更多
文摘韩国政府努力推进信息通讯技术(Information & Communication Technology)在高等教育中的应用,以加强高等教育信息化的发展。文章介绍了近年来韩国高等教育信息化发展的现状,总结了韩国高等教育信息化的特点,在此基础上与我国高等教育信息化发展进行比较。韩国的高等教育信息化在政府政策、软硬件环境建设、信息资源建设、评估体系等方面对我国高等教育信息化发展具有借鉴意义,值得我们学习。
文摘中国科学技术信息研究所、日本科学技术振兴机构和韩国科技信息研究院分别是中国、日本、韩国的国家级科技情报机构代表。介绍了3个科技情报机构的主要概况,探讨了它们的重点业务。以Web of Science核心合集数据库为数据来源,从SCI论文出版物来源和学科类别两个方面,对3个科技情报机构的科研实力和科研产出进行比较;同时尝试将期刊影响因子移植到机构评价中,构建AF指数,并对中国科技情报机构的未来进行展望。
文摘How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.
