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Firm internationalization and cost of equity:Evidence from China

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China Journal of Accounting Research 2022年第2期15卷 172-194页

作者： Jianfa Yang guilong cai Guojian Zheng Qiankun Gu School of Business Sun Yat-sen UniversityChina Center for Accounting Finance and InstitutionsSun Yat-sen UniversityChina School of Economics and Management Wuhan UniversityWuhanChina

This paper examines the relationship between firm internationalization and cost of equity.We find that firms with a higher degree of international operations have a significantly lower cost of equity,which is more pronounced for firms in provinces with a weak institutional environment or firms experiencing intense domestic competition.Our results are robust after adopting a firm fixed effect model,propensity score matching,difference-in-difference regressions and alternative measurements of key variables.Further,international operations help firms to break through their institutional constraints in the domestic market,which reduces the cost of equity and improves resource allocation efficiency in the capital market.Our paper enriches the literature on firm internationalization and the cost of equity from the perspective of emerging markets.

关键词： Firm internationalization Cost of equity Institutional constraints Industry competition China

Enhancing Photovoltaic Performance of Asymmetric Fused-Ring Electron Acceptor by Expanding Pyrrole to Pyrrolo[3,2-b]pyrrole

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Chinese Journal of Chemistry 2022年第24期40卷 2861-2866页

作者： Zemin Wang guilong cai Peiyao Xue Zesheng Liu Boyu Jia Nan Li Jiayu Wang Xinhui Lu Yuze Lin Guojie Wang Xiaowei Zhan School of Materials Science and Engineering University of Science and Technology BeijingBeijing100083 China Key Laboratory of Polymer Chemistry and Physics of Ministry of Education School of Materials Science and EngineeringPeking UniversityBeijing100871 China Department of Physics The Chinese University of Hong KongNew Territories999077 Hong KongChina Chinese Academy of Sciences Beijing National Laboratory for Molecular SciencesCAS Key Laboratory of Organic SolidsInstitute of ChemistryBeijing100190 China

We propose a strategy to improve performance of unidirectionally extended fused-ring electron acceptors by using pyrrolo[3,2-b]pyrrole to replace pyrrole ring, and design two asymmetric nonfullerene acceptors 1PIC and 2PIC. Replacing pyrrole in 1PIC with pyrrolo[3,2-b]pyrrole remarkably red-shifts absorption peak by 109 nm, elevates the HOMO and LUMO energy levels, and improves electron mobility. The photovoltaic devices based on blend of PM6 donor and 2PIC acceptor exhibit power conversion efficiency as high as 12.6%, which is much higher than that of PM6:1PIC (3.53%), due to more efficient exciton generation and dissociation, faster and more balanced carrier transport and less charge recombination.

关键词： Energy conversion Fused-ring electron acceptor Pyrrolo[3,2-b]pyrrole Asymmetric synthesis Semiconductors

Executive compensation in business groups: Evidence from China

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China Journal of Accounting Research 2016年第1期9卷 25-39页

作者： guilong cai Guojian Zheng Sun Yat-sen Business School Sun Yat-sen University

This paper examines executive compensation in the subsidiaries of business groups in China. Analyzing a sample of China business groups(the so-called"Xi Zu Ji Tuan" in Chinese) from 2003 to 2012, we find convincing evidence of the use of Relative Performance Evaluation(RPE) in the executive compensation of the subsidiaries of business groups. Specifically, when the change in performance of one subsidiary is lower than that of the other subsidiaries,the change in its executive compensation is significantly lower. Further, when the business group is private and the level of marketization is high, the subsidiary's executive compensation is more likely to be influenced by the performance of the other subsidiaries. This research improves our understanding of the decision mechanisms of executive compensation in business groups and enriches the literature on executive compensation and business groups.

关键词： Business group Executive compensation RPE China

Religion and stock price crash risk:Evidence from China

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China Journal of Accounting Research 2016年第3期9卷 235-250页

作者： Wenfei Li guilong cai Sun Yat-sen Business School Sun Yat-sen University

This paper investigates whether religious traditions influence firm-specific crash risk in China.Using a sample of A-share listed firms from 2003 to 2013,we provide evidence that the more intense the religious environment,the lower the stock price crash risk,implying that religion plays an important role in Chinese corporate governance.Further,we find that(1) religion affects stock price crash risk by reducing earnings management and the management perk problem;(2) different religions have different effects,and Taoism,in particular,is unrelated to crash risk; and(3) the effects of religion are more pronounced with higher quality corporate governance and a stronger legal environment.Religion constrains the management agency problem,thus reducing stock price crash risk in China.Our paper enriches the literature on stock price crash risk and religion,and on new economic geography.

关键词： Religious environment Stock price crash risk Informal institution Corporate governance

产业型战略投资者与“僵尸”国企治理——基于股东与公司经营范围相似度的研究

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财经研究 2024年第3期50卷 93-108页

作者：刘潋蔡贵龙郑国坚王艳中山大学管理学院广东广州510275 中山大学现代会计与财务研究中心广东广州510275 广东外语外贸大学会计学院广东广州510006

国有企业产权改革通过各类资本的融合与互补,促进国有企业高质量发展。棋至中局,如何进一步提升国有企业产权改革的效率备受关注。文章采用文本分析技术测量法人股东与企业经营范围的相似度,识别产业型战略投资者,研究了引入产业型战略... 详细信息

国有企业产权改革通过各类资本的融合与互补,促进国有企业高质量发展。棋至中局,如何进一步提升国有企业产权改革的效率备受关注。文章采用文本分析技术测量法人股东与企业经营范围的相似度,识别产业型战略投资者,研究了引入产业型战略投资者能否更好地提升国有企业经营效率。研究发现,与企业经营范围相似度较高的产业型战略投资者能够有效降低国有企业僵尸化程度,这种作用在产业型战略投资者持股比例高时更加显著。机制分析表明,产业型战略投资者能够发挥更加积极的监督治理效应和资源配置优化效应,表现为产业型战略投资者更加积极参与股东大会和委派董事参与国有企业治理,产业型战略投资者持股高的公司具有更高的商业信用水平、员工雇佣效率和经营绩效。文章研究表明,与公司经营范围较为相似的产业型战略投资者能够有效提升国有企业的经营韧性和效率,国有企业产权改革除了在股权和高层治理维度的混合外,还应在业务层面考虑股东经营业务的协同程度。文章拓展了国有企业产权改革的研究视角,对于进一步推进和完善国有企业混合所有制改革具有重要的政策参考价值。

关键词：产业型战略投资者国有企业产权改革经营效率企业僵尸化

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产学研合作知识耦合如何提升组织双元学习?

经济与管理评论 2024年第2期40卷 98-109页

作者：王萧萧蔡伟朱桂龙张丽丽齐鲁工业大学(山东省科学院)管理学院山东济南250353 浪潮集团科技创新部山东济南250101 华南理工大学工商管理学院广东广州510641

基于知识耦合视角,考察了产学研合作知识耦合对组织双元学习的作用机制,试图揭示两者关系中的关键中介机制和调节机制。基于226份产学研合作配对数据,通过层次回归法等方法验证了提出的理论模型。研究结果表明:产学研合作知识耦合能够... 详细信息

基于知识耦合视角,考察了产学研合作知识耦合对组织双元学习的作用机制,试图揭示两者关系中的关键中介机制和调节机制。基于226份产学研合作配对数据,通过层次回归法等方法验证了提出的理论模型。研究结果表明:产学研合作知识耦合能够显著提升探索式学习和利用式学习;从影响机制来看,产学研合作知识耦合可以通过促进认知信任,显著提升利用式学习。此外,知识守门人水平正向调节产学研合作知识耦合对组织双元学习的影响,并且对产学研合作知识耦合与利用式学习间的关系影响更强。

关键词：知识耦合组织间信任知识守门人探索式学习利用式学习

High-performance all-polymer solar cells enabled by a novel low bandgap non-fully conjugated polymer acceptor

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Science China Chemistry 2021年第8期64卷 1380-1388页

作者： Qunping Fan Ruijie Ma Tao Liu Jianwei Yu Yiqun Xiao Wenyan Su guilong cai Yuxiang Li Wenhong Peng Tao Guo Zhenghui Luo Huiliang Sun Lintao Hou Weiguo Zhu Xinhui Lu Feng Gao Ellen Moons Donghong Yu He Yan Ergang Wang Department of Chemistry and Chemical Engineering Chalmers University of TechnologyGöteborgSE-41296Sweden Department of Chemistry and Hong Kong Branch of Chinese National Engineering Research Center for Tissue Restoration&Reconstruction Hong Kong University of Science and TechnologyKowloonHong Kong999077China Department of Physics Chemistryand Biology(IFM)Linköping UniversityLinköping58183Sweden Department of Physics The Chinese University of Hong KongNew Territories999077Hong KongChina Department of Engineering and Physics Karlstad University65188KarlstadSweden Guangdong Provincial Key Laboratory of Optical Fiber Sensing and Communications Siyuan LaboratoryDepartment of PhysicsJinan UniversityGuangzhou510632China School of Materials Science and Engineering Xi’an University of Science and TechnologyXi’an710054China School of Materials Science and Engineering Jiangsu Key Laboratory of Environmentally Friendly Polymeric MaterialsChangzhou UniversityChangzhou213164China Department of Chemistry and Bioscience Aalborg UniversityDK-9220AalborgDenmark Sino-Danish Center for Education and Research AarhusDK-8000Denmark School of Materials Science and Engineering Zhengzhou UniversityZhengzhou450001China

The non-fully conjugated polymer as a new class of acceptor materials has shown some advantages over its small molecular counterpart when used in photoactive layers for all-polymer solar cells(all-PSCs),despite a low power conversion efficiency(PCE)caused by its narrow absorption spectra.Herein,a novel non-fully conjugated polymer acceptor PFY-2TS with a low bandgap of~1.40 eV was developed,via polymerizing a largeπ-fused small molecule acceptor(SMA)building block(namely YBO)with a non-conjugated thioalkyl linkage.Compared with its precursor YBO,PFY-2TS retains a similar low bandgap but a higher LUMO level.Moreover,compared with the structural analog of YBO-based fully conjugated polymer acceptor PFY-DTC,PFY-2TS shows a similar absorption spectrum and electron mobility,but significantly different molecular crystallinity and aggregation properties,which results in optimal blend morphology with a polymer donor PBDB-T and physical processes of the device in all-PSCs.As a result,PFY-2TS-based all-PSCs achieved a PCE of 12.31%with a small energy loss of 0.56 eV enabled by the reduced non-radiative energy loss(0.24 eV),which is better than that of 11.08%for the PFY-DTC-based ones.Our work clearly demonstrated that non-fully conjugated polymers as a new class of acceptor materials are very promising for the development of high-performance all-PSCs.

关键词： all-polymer solar cells morphology non-fully conjugated polymer acceptors energy loss power conversion efficiency

Bioinformatics and Functional Analysis of High Oleic Acid-Related Gene GmSAM22 in Soybean [Glycine max (L.) Merr.]

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Phyton-International Journal of Experimental Botany 2023年第2期92卷 501-519页

作者： Shuo Qu Qi cai Huimin Cui Lamboro Abraham Yaolei Jiao guilong Ma Piwu Wang College of Agronomy Jilin Agricultural UniversityChangchun1300118China College of Plant Protection Agricultural UniversityChangchun1300118China

High yield,high quality,stable yield,adaptability to growth period,and modern mechanization are the basic requirements for crops in the 21st century.Soybean oleic acid is a natural unsaturated fatty acid with strong antioxidant properties and stability.Known as a safe fatty acid,it has the ability to successfully prevent cardiovascular and cerebrovascular disorders.Improving the fatty acid composition of soybean seeds,can not only speed up the breeding process of high-quality high-oil and high-oleic soybeans,but also have important significance in human health,and provide the possibility for the development of soybean oil as a new energy source.Hence,the aim of this study was to analyze the high oleic acid elated gene GmSAM22 in soybean.In this research the soybean oleic acid-related gene GmSAM22 was screened out by Genome-wide association analysis,a 662 bp fragment was acquired by specific PCR amplification,and the pMD18T cloning vector was linked by the use of a seamless cloning technique.Bioinformatics analysis of the signal peptide prediction,subcellular localization,protein hydrophobicity,transmembrane region analysis,a phosphorylation site,protein secondary and tertiary structure and protein interaction analysis of the protein encoded by the SAM22 gene was carried out.The plasmid of the gene editing vector is pBK041.The overexpression vector was transformed from pCAMBIA3301 as the base vector,and overexpression vector were designed.Positive plants were obtained by genetic transformation by the pollen tube channel method.Fluorescence quantitative PCR was performed on the T2 generation plants to detect the relative expression levels in different tissues.Southern Blot was used to detect the presence of hybridization signal.Screening genes BAR,35S,and NOS in plants were identified by conventional PCR.10 seeds with high and low oleic acid content were chosen for quantitative PCR identification,and finally,the concentration and morphology of soybean fatty acids were identified by nearfar infrared spectroscopy.On

关键词： Soybean SAM22 gene oleic acid cloning CRISPR/Cas9 expression vector

1→N quantum controlled phase gate realized in a circuit QED system

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Science China(Physics,Mechanics & Astronomy) 2012年第8期55卷 1422-1426页

作者： GAO guilong cai GenChang HUANG.ShouSheng TANG LongYing GU WenJing WANG MingFeng JIANG-NianQuan College of Physics and Electric Information Wenzhou University Wenzhou 325035 China College of Music Wenzhou University Wenzhou 325035 China

We propose an effective method to realize the quantum phase gate of one qubit simultaneously controlling N qubits. We use the system in which the transmon qubits are capacitively coupled to a superconducting transmission line resonator driven by a strong microwave field. In our scheme, the phase gate can be realized in a time (nanosecond-scale) much shorter than decoherence time (microsecond-scale), and it is more immune to the 1/f charge noise and has longer dephasing time due to the favorable properties of the transmon qubits in the system.

关键词：量子系统量子相位量子控制 QED 电路量子比特相干时间微波场驱动