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The interrelations among environmental performance, environmental disclosure and corporate value, are basic issues of firm environmental behavior. There are different arguments in prior literatures. Based on the investigation of 145 listed chemical firms in China, we obtain results (1) environmental disclosures level is significantly associated with environmental performance; (2) environmental disclosures...
To understand the present situation and the affecting factors of environmental information disclosures (EID) in listed firm from heavy polluting industries, this paper operated an empirical analysis taking 82 Shenzhen exchanges a-share listed firms from heavy polluting industries as a sample. The empirical results show that the level of EID in China's listed firm from heavy polluting industries is...
Along with tourism deepening and tourism scale's unceasing expansion, tourism brings for destination economic impact, environmental impact and socio-cultural impact is increasingly clear that these effects form residents tourism impact integrated perception. The destination resident's support or not has pivotal significance to tourism sustainable development, tourism plan and tourism management. Article...
The paper investigates the relationship between R&D investment choice and accounting flexibility in China for the first time by using empirical method. The results indicate that managers are more likely to cut R&D investments when the accounting flexibility is low, which means Chinese managers use R&D investment as a tool for real earnings management. Our results are consistent with theoretical...
Chinese medicine is a treasure of Chinese nation as well as a crystallization of Chinese working people's wisdom accumulated over thousands of years, Chinese medicine industry has always been a pivotal position in the pharmaceutical market in China. This paper uses the Gray correlation model based on the theory of information entropy, the method of entropy evaluation is to determine the weight. Using...
In this paper, the value-relevance of the Chinese stock market investment and accounting information is studied from three aspects of the stock price, stock value and stock risk. It is found that, in terms of the value-relevance of the Chinese stock market and accounting information, the accounting information released by listed companies did pass information to the stock market in China, making the...
The variations of Baltic Dry Index (BDI) and Shanghai Stock Exchange Composite Index (SSE Composite Index) over the last three years reflected the historical features of the world economy in financial crisis. In order to test the correlation of BDI and SSE Composite Index, the weekly average data of BDI and SSE Composite Index from 2007 to 2009 are taken as empirical sample data by statistical analyzing...
This study investigates the association between demographic dissimilarity within CEO-executive dyads and non-CEO executive turnover. The results manifest evidently that when CEO-executive demographic dissimilarity within a CEO-executive dyad is inconsistent with social norms (e.g., the non-CEO executive is older and has longer tenure than the CEO), the non-CEO executive is more likely to exit from...
This paper chooses listed company in Shenzhen and Shanghai Stock Exchange as samples and selects long-time window data and it analyses the correlation between the salary structure of senior management and performance in listed companies. The research result implies from 2004 to 2008, senior management in listed companies are changing slowly, with holding-gains rate increasing year by year yet still...
There are large differences in economic growth and employment because of the different advantage in different regions, different times and different stages of economic development, so the region should develop services according to their own situation, determine the internal service for the order of priority development sectors. Through the quantitative analysis of service industry for Heilongjiang...
With the wanton spread of the global financial turmoil in 2008 ,the majority enterprises in China have been the impact in great degrees, including Apple industry. In this context, it is an urgent need to address many problems of Apple industry in order to obtain stable development. And organizational innovation is the effective measures to sustainable development and transforming itself.Based on the...
Industrial cluster, like the organism, has its own process of evolution. Clusters from birth to the growth stage, have completed the initial accumulation of capital, and began the evolution to the mature stage. How to successfully evolve becomes the research focus in the majority of scholars. In this paper, we study the dynamic factors of the growth stage of industrial clusters in HeBei Provice, JingXian...
Logistics play an important role in china economy. This paper discusses the relationship between regional logistic industry and regional economy. We use cross-section data and the multivariate regression. The data in this paper comes from CHINA STATISTICAL YEARBOOK 2009. Provinces, autonomous regions and municipalities are research sample. We find that geographical position play an important role...
Quality of service is the core of service industry development, and is the most focused issues in service marketing research. Through reviewing the literature of service quality, this research studies the relationship of service quality, customer satisfaction and behavior intention. In this study, the railway passenger services as the empirical study object, the results show that rail passenger service...
Regional Logistics and regional economy have a significant correlation. From the perspective of the logistics industry agglomeration, using the logistics industry data of 31 provinces in China, selecting three main indicators impact on the regional logistics industry based on previous research, entropy method and cluster analysis, combining to have a empirical study on overall development and characteristics...
With the economic development, the logistics industry has been considered as one of the important of industries. Based on extension of input-output table in Zhejiang Province, using association analysis of the logistics industry, the development of logistics industry in Zhejiang conducted an empirical study, identified the position of the logistics industry in Zhejiang Province of national economic...
User requirements obtained through text data mining are very important to improve the competitiveness of enterprises. In this paper an algorithm of acquiring user requirements in machinery products by using text association rule is proposed. In the algorithm, the user requirement documents are represented by vector space model. The feature words matrix is obtained by transposing the documents matrix...
Growing importance in corporate environmental reporting has undermined the metrics for its examination. Any such metrics are useful in measuring the effectiveness of reports. The main aim of the study in this paper is to examine and analyze the corporate environmental reports (N=539) using data mining approach. The assessment technique implemented in this study is in line with global reporting initiative...
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