社会责任信息自愿披露、CEO权力与会计盈余质量——基于倾向得分匹配法(PSM)的分析

以2008-2013年沪深两市自愿披露社会责任报告的A股上市公司为样本,引入CEO权力等情境因素,研究了社会责任信息自愿披露对会计盈余质量的影响.实证结果发现,在控制样本自选择问题后,社会责任信息自愿披露具有显著的盈余质量提升效应;进一步考虑CEO权力对企业自愿披露决策的影响后发现,企业社会责任信息自愿披露的盈余质量效应受到CEO权力大小的制约,当CEO权力较大时,自愿披露社会责任信息与会计盈余质量的正相关关系不再显著.研究结论表明,企业社会责任信息自愿披露在一定程度上改善了企业的信息环境,提升了会计盈余质量,但社会责任信息自愿披露的盈余质量效应呈现出异质性和情境依赖性的特征.     

Factors Influencing Adolescents' Income and Expenditures

Using the 1992 National Survey of Families and Households, this study examined factors influencing sources and amounts of adolescents' income and family expectations regarding expenditure of market earnings. Special attention was given to gender differences. There were 1165 adolescents between the ages of 12 and 18 in the sample. About half the sample received an allowance with younger adolescents and Black adolescents significantly more likely to receive one. About 43% of the sample were paid extra for doing jobs at home. Boys were significantly more likely to be paid for jobs at home than girls. However, girls received more money for the extra jobs than boys. Half of the sample was employed in the market place. Girls were significantly more likely to be employed than boys. White adolescents were more likely to be employed than adolescents of other racial groups, and older adolescents were more likely than younger ones to be working outside the home. Approximately 20% of the sample were expected to contribute to family expenses, 25% were expected to save half or more of their income for the future, and close to half of all respondents were expected to spend all of their income on whatever they chose.     

An Adaptive Simulation Framework for the Exploration of Extreme and Unexpected Events in Dynamic Engineered Systems

The end states reached by an engineered system during an accident scenario depend not only on the sequences of the events composing the scenario, but also on their timing and magnitudes. Including these additional features within an overarching framework can render the analysis infeasible in practical cases, due to the high dimension of the system state‐space and the computational effort correspondingly needed to explore the possible system evolutions in search of the interesting (and very rare) ones of failure. To tackle this hurdle, in this article we introduce a framework for efficiently probing the space of event sequences of a dynamic system by means of a guided Monte Carlo simulation. Such framework is semi‐automatic and allows embedding the analyst's prior knowledge about the system and his/her objectives of analysis. Specifically, the framework allows adaptively and intelligently allocating the simulation efforts preferably on those sequences leading to outcomes of interest for the objectives of the analysis, e.g., typically those that are more safety‐critical (and/or rare). The emerging diversification in the filling of the state‐space by the preference‐guided exploration allows also the retrieval of critical system features, which can be useful to analysts and designers for taking appropriate means of prevention and mitigation of dangerous and/or unexpected consequences. A dynamic system for gas transmission is considered as a case study to demonstrate the application of the method.     

对重庆市突发事件应急信息决策支持系统建设的分析与思考

随着经济发展和城市化进程的加快，公共安全危害日趋严重，全面提高公共安全水平已成为保障社会稳定和国家安全、建设小康社会所亟待解决的重大战略问题。为此，结合重庆市应急体系建设实际，提出了突发事件应急信息决策支持系统的建设目标、基本模式和建设方案，并给出了系统实施的保障措施。     

大股东控制与上市公司盈余管理关系实证分析

上市公司往往利用会计准则对会计盈余信息进行操纵，以2005—2006年沪市和深市A股为研究样本，利用频率分布方法，建立可操纵盈余的盈余管理度量模型，分析大股东控制与它之间的关系，分析发现大股东控制与盈余管理关系成正相关，说明中国上市公司股权控制的集中化和不合理，建议实现多元化股权结构。     

论突发性群体事件的法治防范与控制机制

突发性群体性事件已经成为影响当前社会稳定的重要因素和考验政府执政能力的关键指标。突发性群体事件的实质是处于相对弱势的民众对社会不公、官员腐败等现象不满的外在表现和维权。建立健全一套应对各种突发性群体事件的法治防范和控制机制是确保社会平稳运行，构建和谐社会的根本。     

Analyzing Wage Differential by Gender Using an Earnings Function Approach Further Evidence from a Small Developing Economy

This study uses the primary data from Fiji to examine if gender differential with respect to wages exists and if education plays an important role in the prevalence of the wage gap in general. The results of the study indicate that the inconsistency in wages is affected by both education and gender variables. This high disparity in wages based on gender raises serious questions about the government's ability to meet the MDG targets as far as the reduction of gender inequality is concerned.     

投资机会集与盈余管理相关性实证研究

引入投资机会集的概念,采用理论分析和实证检验相结合的方法,选取制造业494家上市公司作为样本,分析了企业成长性对盈余管理的影响。实证结果发现,我国企业管理层与股东之间的报酬一绩效契约已经形成,投资机会集与盈余管理存在相关性,但符号结果不一致。通过分析可知,由于选取样本的年份具有特殊性,2007年的上市公司报告收益激增,管理者不得不将超额的利润递延到未来会计期。     

关联方转移利益与盈余管理、大股东控制力关

文章选取2005年65家因关联交易获得非标准审计意见的上市公司作为样本, 建立模型实证关联方转移利益与上市公司盈余管理程度和大股东控制力的关系。发现关联方转移利益与上市公司盈余管理程度、大股东控制力、股权分置改革、资产规模正相关。政策建议为:重点监管因关联交易获得非标准审计意见的上市公司；在深化股权分置改革时实行国有股缩股而不是只向流通股股东送股:实行累退投票制度:对股东大会决议的最低股权数做出 决定, 从而降低大股东的控制力。