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This paper empirically analyzes assets assessment results in A-share listed company's assets restructuring transactions of Shanghai and Shenzhen in 2013, finding the more common phenomenon that listed companies will affect the increment rate of asset evaluation for the motivation of earnings management. Through the test and analysis this paper concludes that the main way of earnings management of...
Based on the analysis of the shortcomings of current online virtual stores, the concept of the three-dimensional ecommerce model is proposed by combining with the new demands of e-commerce and features of Web3D technology in this paper which emphasizes the inevitability of the usage of Web3D technologies in e-commerce, On this basis, the paper describes a designing strategy of virtual online shopping...
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