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China’s rapid growth over the past 20 years is considered a miracle by the international community, while stirring up s......
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Kaleidoscopic Gala May 1, the 2010 World Expo opened in Shanghai....
This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level.......
This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pri......
將國有企業分為商業類和公益類。‘分類改革中需要理顺政府、市場、企業三者之間的關係,真正讓市場的決定性作用得到充分體現。’......
作为一个国际商业和金融中心,香港有着非常健全的公司法体系,它不仅满足当地商界的要求和需要,而且满足作为亚洲第二大股票市场和......
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Despite recent raffles in the fund fab-ric of the Shanghai Stock Exchange,this market is on its way to rivalingthe excha......
作為一頊強制性規範，公司成立後，股東不得抽逃出資。但股權的價值取決於目標公司的资本狀況、經營情況等，當投资風險超小股權收益或股......
香港新《公司條例》即香港法例第622章,是對原公司條例及香港法例第32章的全面修改;在股份面值、董事義務、審計師權利、债權人保......
Based on the revised OECD Principles of Corporate Governance of 2004 and China’sregulatory framework,we develop a corp......
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Dividend taxation is an important component of investors’ taxes and has attracted the attention of policymakers and fin......
Buying art can be as prestigious as owning a downtown luxury apartment, a high-powered MercedesBenz or other pricy toys ......
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Background ASEAN and China signed the ASEAN-China Framework Agreement on Comprehensive Economic Cooperation which entere......
One of the major difficulties blocking China’s path to becoming a developed capital market is the “state share overhan......
This paper empirically investigates the relation between uncertainty and investment among China’s listed companies, and......
While the relationship between state ownership and firm performance has been widely researched, the empirical evidence h......
Alibaba Group Holding Ltd.,the Chinese ecommerce behemoth that rivals Amazon and eBay,just became the biggest tech compa......
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提出了一个密钥空间为有限域GF（q）的安全的矢量空间秘密共享方案，该方案能更有效地防止欺诈，欺诈成功的概率仅为1／q^2，信息率是渐进最优......
Shares of rare earth producer Lynas dropped by as much as 33 percent on December 5, after the Malaysian government set n......
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排放权是基于科斯的产权理论提出的新型权利。是一种兼有私法权利与环境法权利性质的综合权,在全球气候变暖,资源危机的背景下,排......
(k,n)门限秘密共享方案是在n个参与者中共享秘密K的方法，以这个方法，任何k个参与者都能计算出K的值，但少于k个参与者就不能计算出K的......
股权是各出资人将其财产出资组成公司，形成公司财产权之后，再从公司取得的一种权利；股权的具体内容和表现形式，都直接或间接体现了财产......
目前我国共有9家酒店类旅游上市公司,本文对其高管持股的现状进行分析,主要研究了这9家公司的高管持股总数、高管人均持股数以及高......
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清至民国时期清水江流域林业生产契约中,有大量关于＂股＂的文书,可见＂股＂在当时已经是比较成熟的概念,这成为理解清水江流域林业生产的......
以离散选择模型为基础，通过引入心理学中的随机效用模型解释了整体效用中由不可观测因素带来的随机效用部分，结合包括燃油价格在内的......
Gold prices have bounced higherin the first couple of months of this yearas strong investor flows and improvedconfidence......
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<正> The American dollar at present is weak.The countries which aremost affected by the dollar’s plight are Germany and......
