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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...
Base on the new change of the market, this paper analyze the impact factors of the A shares and H shares of the price differences. Confirm the impact factors of the A shares and H shares of the price differences under the new circumstances. the finally obtained empirical results show that: information asymmetry factors, differences in liquidity factors, risk factors, differences in preferences and...
In the context of economic globalization, the lack of staple resource-based commodity pricing power results in significant losses of China's economy and endangering China's economic security. One of the main reasons is the inadequate functioning of Chinese futures market, and the lack of international pricing center of staple resource-based commodities, leading to the deficiency of international pricing...
This study focuses the empirical examination on the relationship between internal governance factors and cross-border related party (CBRP) transactions of Chinese firms. Using the data of the listed companies in China's Stock Exchanges during 2003-2007, we find that the size of CBRP transactions is positively associated with concentrated ownership, imbalance of power among large shareholders, CEO...
Construction enterprises are faced with safety risk which receives special attention as well as the intensive pre-control from the corporation. Based on data of Mcc Jingtang Construction Corporation (JTMCC) and understanding the safety risk and implementation of related management system measures in the construction stage, this article aims at finding solutions and direction to the risk control of...
Based on the value of shareholder as the center of the performance evaluation method of EVA, to overcome the traditional indicators of business performance evaluation, there was no consideration of capital costs, net profit for the formation of the misunderstanding is that profit. In this paper, empirical, calculating the study in 2009 listed companies in China's tourist EVA, and comparising with...
An approach to detection of phishing hyperlinks using the rule based system formed by genetic algorithm is proposed, which can be utilized as a part of an enterprise solution to anti-phishing. A legitimate webpage owner can use this approach to search the web for suspicious hyperlinks. In this approach, genetic algorithm is used to evolve rules that are used to differentiate phishing link from legitimate...
Over the years, the notion of transactions has become synonymous with providing fault-tolerance, reliability and robustness to database systems. The idea then is to extend the same transactional guarantees to new and evolving paradigms, such as Web services. To achieve this, we first need to adapt the transactional mechanisms to the distinguishing characteristics of Web services, mainly composability,...
We are living in the age of electronics where a vast range of devices-from small handheld mobile devices to super mainframe computers-have become commonplace. We are experiencing a move towards the vision suggested by Mark Weiser of the ??computer everywhere,?? and increasingly use computers as an essential part of our daily lives. With the advancement in electronic and networking devices at home...
People have been studying and practicing applied ethics for thousands of years. It seems sensible to exploit that work, particularly ideas that have gained importance over time. Here, I present three important ideas from applied ethics both to illustrate the use of applied ethics methods and to provoke some thinking among IT professionals about the ethical implications of cloud computing.
Since the inception of the Internet in the mid-1990s, e-commerce has grown at a very rapid rate. Firms had realized that they could be pushed to the world stage of the knowledge-based economic by e-commerce. So, most of firms are stepping up to the adoption of those technologies for upgrading their businesses. Regarding the significant role of customers, the study of their behaviors influence on the...
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