农业企业的盈余操控更为严重吗?——基于中国上市公司的实证研究

采用2007—2014年中国沪深两市A股上市公司数据,研究行业特征和盈利能力对上市公司盈余管理水平的影响,实证分析结果表明:农业上市公司较非农上市公司具有更高的应计盈余管理水平和真实盈余管理水平;上市公司的盈利能力与应计盈余管理水平正相关,而与真实盈余管理水平负相关;较高的盈利能力强化了行业特征对真实盈余管理水平的正向影响,而对应计盈余管理水平则不具有这种影响。该研究不仅证实了农业上市公司较非农上市公司实施了更为严重的盈余操控,还揭示出上市公司的盈利能力对应计盈余管理水平和真实盈余管理水平的影响存在异质性以及盈利能力对行业特征与两种盈余管理水平之间关系的调节作用也存在异质性。     

The Aging Semantic Differential in Mandarin Chinese: Measuring Attitudes toward Older Adults in China

ABSTRACT

The Aging Semantic Differential (ASD) is the most widely used instrument to measure young people’s attitudes towards older adults. This study translated the ASD to Mandarin and examined its psychometric properties. The Mandarin-ASD contains three latent factors (Personality and Mental Health, Societal Participation, and Physical) that have high internal reliability and reasonable discriminate validity. Social work researchers, practitioners and allied professionals may utilize the ASD-Mandarin instrument to measure young people’s attitudes towards older adults in China. We issue a call for a universal-ASD that can be applied across different cultural contexts.     

Increasing Competency,Self-Confidence,and Connectedness Among Foster Care Alumni Entering a 4-Year University: Findings from an Early-Start Program

Research shows that few foster care alumni enroll and complete post-secondary education. For those who do enroll, many experience challenges associated with academic and social adjustment and are at risk of dropping out. Many college-based programs are being developed and are available to foster care alumni to support them during their post-secondary education. This study used pre-tests, post-tests, and journal entries of seventeen participants to evaluate a strengths-based, resilience-oriented early-start program for newly enrolled students at a large public university that provides knowledge about the institution, resources (e.g., tutoring), and social support necessary for foster care alumni to make a smooth transition into college life and to increase short and long-term student success. Quantitative and qualitative findings indicate that students who participated in the early-start program showed increased confidence and competency in academic and social adjustment. Findings also showed personal growth (e.g., building resiliency) and an increased connectedness among students who participated in the program. Study findings can inform the development of new on-campus support programs and help enhance existing programming. Future research should address short and long-term outcomes and experiences of students who are former foster youth who have participated in on-campus support programs.     

Gerontological Social Work Student-Delivered Respite: A Community-University Partnership Pilot Program

ABSTRACT

This study describes a community-university partnership to support a gerontological social work student-delivered respite program, the Houseguest Program (Houseguest). Houseguest was designed using a community-engaged scholarship model of integrating research, teaching, and service. Houseguest was piloted with a small group of community-dwelling, coresiding dementia caregivers and care recipients. We examined caregivers’ experiences with student-delivered respite using qualitative data analysis. Thematic analysis produced 8 themes: (a) respite from full time caregiving role, (b) information on caregiving strategies, (c) no-cost supportive services, (d) opportunity for care recipients to socialize, (e) tailored activities for care recipients, (f) rapport-building between students and family dyad, (g) reciprocity between students and family dyad, and (h) program continuation. We conclude with a proposed community-engaged scholarship model for dementia caregiving. Through a community-university partnership, Houseguest reduced the impact of caregiver burden and created an opportunity for students to serve families affected by dementia through respite and tailored activities.     

Improving the Efficacy of Administrative Data for Evaluation of Holistic Defense

A college of social work developed a partnership with a state commission on indigent defense to examine existing data-collection procedures, potential case outcomes, and practical implications of implementing holistic defense programs. The holistic defense model responds to the complex challenges of justice-system-involved defendants by providing social services in public defense offices. Using chi-square and logistic regression analyses of administrative data for a sample of 15,994 public defendants from a single judicial circuit, this research study examined case outcomes before and after implementation of a holistic defense program. Results were mixed regarding effectiveness of holistic defense in mitigating the effect of justice involvement for indigent defendants. Implementation of holistic defense was associated with a decrease in case dismissals. However, defendants receiving holistic representation were less likely to be indicted than defendants prior to program implementation. Once indicted, there were no changes in levels of diversions, and more defendants were held on bond, convicted as guilty, and incarcerated. After program implementation, fewer defendants were sentenced to alternatives to incarceration; more defendants were sentenced to time served, avoiding further incarcerative penalty. These findings suggested the need for further research to determine whether holistic defense practices are producing desired legal and social service outcomes.