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The six countries of the Gulf Co-operation Council-GCC (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and UAE) are enjoying a spectacular economic boom-one that we expect to continue over the medium term. The GCC economy was set to surge past $1 trillion in nominal terms in 2008, marking a three-fold increase in only five years. This will push the GCC economy past that of South Korea and put it on par...
The research tries to investigate the relationship between managerial overconfidence and R&D expenditure. Making small and medium-sized listed companies in China as samples, shareholding owned by manager and its variation as a substitute for the overconfidence, using OLS analysis method, we make an empirical analysis on the relationship between managerial overconfidence and R&D expenditure...
This paper analyzes the features of small and medium high-tech enterprises' financing structure; then based on the empirical study of influencing factors of small and medium high-tech enterprises' financing structure, and selects five indicator variables which indicate the significant features of small and medium high-tech enterprises. The study shows that the asset-liability ratio of small and medium...
The introduction of fair value measurement has been introduced for a few years, but Enterprises still maintain a cautious attitude. Both from theory and reality, the fair value of the reintroduction is full of controversy. Whether it can reflect the usefulness of accounting information, we do some research in Beijing, Tianjin and Tangshan areas, and fuzzy evaluation method was used to evaluate the...
This paper discusses some theories of the system of performance evaluation, analyses merit and disadvantage of these theories. Based on theories of economics, management and accounting, this paper brings forward the system of performance evaluation with method of fuzzy mathematics. This paper validates the correctness of the system of performance evaluation with the example.
In order to investigate the impact of Macroeconomic Environment and financial factors on Companies in financial distress, This paper collects real estate listed companies from 2001 to 2008 as samples and then develops two models, model I of which introduces financial factors and Model II have the financial factors and the macroeconomic factors integrated together. Then this paper uses Logistic Regression...
In Western corporate finance theory, the Pecking order Theory suggests that when the company needs financing externally, it should firstly debt financing then equity financing. The reason is that the company will face more serious adverse selection in equity financing. However, Chinese enterprises usually have a strong preference on equity financing, this article estimates the intrinsic IPO value...
Brand competitiveness enables enterprises survive and develop in the fierce market competition. The degree of brand awareness of Chinese bank-owned fund management company is high, but the degree of identification is low. Being the experimental unit of Chinese financial conglomerates, the interference from the bank shareholder and the fierce market competition are the main reasons for this situation...
Auditing practices nowadays have to cope with an increasing number of fraudulent financial statements. Data mining techniques can facilitate auditors in accomplishing the task of detection of fraudulent financial statements (FFS). Considering the character of FFS, this paper designs a FFS detection model based on Naïve Bayes classifier. To perform the experiment, we choose 44 FFS according to the...
E-business is becoming common practice in many industries. In reality, however, a long list of companies has gone out of e-business. Many of these failures could have been caused by the difficulties unique to e-business, which have not been made clear, and thus similar mistakes may have been repeated. This phenomenon has been transformed into an invisible risk in management on e-business. This study...
Financing hindrance has become a bottleneck for the development of the technological Small and Medium-sized Enterprise (SMEs). Based on literature review, this paper collects the actual questionnaire from 17 cities in Guangdong Province and employs correspondence analysis to investigate the interrelation between the entrepreneurial Growth cycle and financing characteristics in technological SMEs,...
SMEs(Small and medium-sized enterprises) have played an important role in the process of promoting economic and social development, but the small and medium-sized enterprises are often at a disadvantage in the process of trading with large enterprises because of their own conditions. Through using the dynamic equations of duplicator, giving an analysis of the game question when Small and medium-sized...
This paper measures companies' credit risks and qualitatively analyzes the relationship between credit risks as well as capital structures by calculating the distance to default of listed companies. It draws a conclusion that the corporate credit risk correlates closely to corporate capital structure ratio. The more liabilities of a company are, the less possibility for it to repay its debt will be,...
Mixed operation is the optimal choice of the finance under dynamic conditions while pursuing its profits in competition. China finance industry is being transferred from divided operation to mixed operation, the setup of intersection, interpenetration; co-operation and development among finance are coming into being in China. It is necessary to pave the way and improve the level of financial supervision...
In 2006 china made strategic decisions about building an innovation-oriented country. While building an innovative country is inseparable from the vigorous development of small and medium sized enterprises, high-tech zones are the collection areas of small and medium enterprises. This paper begins with the status quo of SME financing, combining with the financial characteristics of SME and the analysis...
Prevention of the Moral Risks of Management is not only the key factor of Modern Enterprise System, but also one important issue of Corporate Finance and Human Resources Management. In this paper, we will start from the Principal-Agent Theory and Human Resources Management Theory, and we adopt Data Mining System to analyze 1276 listed companies in Shanghai and Shenzhen Stock Market, in order to explore...
Extant research implies heterogeneity of resources is the foundation for firm-wise competitive advantage. However accumulation of these resources is a continuous process. By taking an organizational life cycle perspective, this paper examines the dynamics of intellectual capital within DRAM companies in Taiwan.
Lack of financial support has been a prime obstacle to the transformation process of the technological innovation in small and medium enterprises and two factors are responsible for this phenomenon: the juvenility of their financing strategies and insufficiency of financial support from the government. This article analyses the proper financing strategy which the corporations should take during innovation...
Nowadays SME clusters have become important economic bodies in national economy in China. However, financing difficulties of SME cluster may be the foremost difficulty that restricts economic development. So an innovative trend that SME cluster financing business should be developed to solve the problem. It is kind of secured loans based on the guarantee of small and medium guarantee companies. Through...
This article uses an empirical analysis to investigate the performance before and after the implementation of equity incentives with the paired-samples T test .In this paper, 25 listed companies which began to implement equity-based incentives in 2006 and 2007 are taken as the sample. And the corporate performances are divided into two stages by share splitting reform. The findings indicate that there...
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