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Taiwan has invested Mainland China very rapidly and investment fields haves focused the large scale and high level manufacturing industry since 1990s. The increasing investment shows great attraction of accepting Foreign Direct Investment (FDI) of Mainland China, at the same time those means Taiwan will make larger economic influence in the Mainland China than before. The paper analyses the trends...
This paper analyses the new situation of college financial management in the era of knowledge economy. On basis of the new situation, the paper shows and analyses new problems in present college financial management as well as the countermeasure in order to accustom to the development of colleges and the times.
Based on Chinese current system, this paper analyses theoretically and tests empirically the effect of internal cash flow and debt on the investment of listed companies in China. The research shows that underinvestment will occur in non-state-holding enterprises as well as in state-holding enterprises when free cash flow is low, corporate investment is sensitive to internal cash flow; however, when...
There is close contact between accounting information and corporate governance structure. This paper explores the underlying relations between earnings management of Chinese listed companies and corporate governance structure by empirical testing methods, to provide a strong basis for listed companies to promote corporate governance and to inhibit earnings management. The results show that: there...
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