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企业安全生产影响审计定价吗?

审计研究 2024年第2期 138-148页

作者：朱冰李泳彤梁上坤中央财经大学会计学院 100081

员工是企业竞争力提升的重要引擎,其待遇和保护愈发受到企业利益相关者和资本市场的重视。本文以2008-2020年我国沪深A股九大重点监管行业的上市公司为研究样本,首次实证考察了企业安全生产对审计定价的影响,并基于审计风险视角探索其... 详细信息

员工是企业竞争力提升的重要引擎,其待遇和保护愈发受到企业利益相关者和资本市场的重视。本文以2008-2020年我国沪深A股九大重点监管行业的上市公司为研究样本,首次实证考察了企业安全生产对审计定价的影响,并基于审计风险视角探索其作用机制。研究发现:企业的负面安全生产事件会显著提高审计定价;在考虑内生性及稳健性检验后,研究结论仍然成立。机制探索发现,负面安全生产事件增加了企业的经营风险、财务风险以及法律风险,这些风险作用于审计风险,进而导致审计定价提高。进一步研究发现,负面安全生产事件对审计定价的影响在规模较大的事务所以及法治水平较高的地区更为显著。本文从员工待遇的视角丰富了审计定价相关研究,拓展了审计决策的理论依据,同时也为投资者及监管部门理解企业安全生产的后果提供了有益借鉴。

关键词：企业安全生产审计定价经营风险财务风险法律风险

地区司法水平与分工深化——来自巡回法庭设立的证据

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南开经济研究 2024年第4期 88-106页

作者：袁淳王浩宇耿春晓梁上坤中央财经大学会计学院 100081 山东大学经济学院 250100

推动分工深化对于畅通国民经济循环具有深远意义,如何推动分工深化成为亟需探索的时代命题。企业之间的专业分工是分工深化在微观层面的重要体现。本文以A股非金融上市公司为研究对象,利用最高人民法院设立巡回法庭这一准自然实验,采用... 详细信息

推动分工深化对于畅通国民经济循环具有深远意义,如何推动分工深化成为亟需探索的时代命题。企业之间的专业分工是分工深化在微观层面的重要体现。本文以A股非金融上市公司为研究对象,利用最高人民法院设立巡回法庭这一准自然实验,采用多期双重差分模型从微观企业视角实证考察地区司法水平对分工深化的影响。研究表明,巡回法庭设立后,巡回区内企业专业分工水平显著提高。机制检验结果表明,巡回法庭主要通过改善契约环境、抑制地方保护主义以及减少行政干预实现对分工深化的推动。异质性分析表明,当企业面临的市场交易成本较高、不具备政治关联以及与巡回法庭之间的地理距离较近时,巡回法庭对企业专业分工水平的提升效果更加显著。本文结果表明,地区司法水平的提高能够推动分工深化,拓展了法制环境的微观经济后果及企业边界影响因素的相关研究。本文结论对于深化司法体制改革和进一步完善巡回法庭制度具有一定的政策启示。

关键词：地区司法水平分工深化巡回法庭

有限合伙协议架构企业的盈余管理之谜:长期导向还是机会主义?

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管理世界 2024年第4期40卷 215-231页

作者：史亚雅梁上坤叶文平魏娟山东财经大学会计学院中央财经大学会计学院暨南大学管理学院广东工业大学管理学院

有限合伙协议架构(LP架构)作为企业实现财务资本与人力资本专业化分工的重要控制权创新模式,受到实践者与政策制定者的广泛关注,但学者们对于LP架构经济后果的研究莫衷一是。基于此,本文以信息质量为切入点,利用2011~2021年中国沪深两市... 详细信息

有限合伙协议架构(LP架构)作为企业实现财务资本与人力资本专业化分工的重要控制权创新模式,受到实践者与政策制定者的广泛关注,但学者们对于LP架构经济后果的研究莫衷一是。基于此,本文以信息质量为切入点,利用2011~2021年中国沪深两市A股IPO的非国有上市公司样本,考察LP架构对企业盈余管理的影响。研究结果表明,相比于非LP架构企业,采用LP架构的企业显著增加了向下的应计盈余管理,而真实盈余管理没有明显差异。机制分析发现,LP架构企业通过向下盈余管理减少股利分配,以增加自由现金流和未来的研发投入,而不是出于控股股东资金占用或关联方担保等机会主义动机。进一步分析显示,LP架构对盈余管理的影响在现金流波动较大、风险承担水平偏高、财务业绩较好、有限合伙人来源于内部,以及在股票禁售期内的企业更加显著。最后,本文发现压力抵制型机构投资者持股、分析师跟踪和交易所问询等外部治理机制显著抑制了LP架构企业的盈余管理行为。本文不仅从信息质量角度深化和扩展了LP架构的公司治理效率研究,同时为监管者完善信息披露制度,以及投资者识别LP架构企业价值提供了重要的经验参考。

关键词：有限合伙协议架构盈余管理长期导向外部治理机制

More words but less investment:Rookie CEOs and firms’digital transformations

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China Journal of Accounting Research 2023年第3期16卷 70-93页

作者： Wenting Zhang Chuang Lu shangkun liang School of Accountancy/China’s Management Accounting Research&Development Center Central University of Finance and EconomicsChina

In digital economy,firm’s digital transformation is an important means of achieving high-quality *** career concerns theory,we examine rookie CEOs’impact on firms’digital transformations,using Chinese A-share listed firms from 2007 to 2019.(1)Rookie CEOs disclose more digital transformation information,but invest less in substantial transformation,i.e.,“more words but less investment”.(2)Under high performance pressure and difficult digital transformation,rookie CEOs are more likely to adopt the above strategy.(3)Internal and external governance mechanisms help effectively monitor and mitigate such behaviors.(4)The above strategy helps CEOs decrease short-term,but not long-term,dismissal *** findings elucidate firms’digital transformation practices and the decision styles of CEOs with different experience levels.

关键词： Rookie CEO Digital transformation Career concerns Performance pressure

Digital Economy,Entrepreneurship,and High-Quallty Economic Development:Empirical Evidence from Urban China

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Frontiers of Economics in China-Selected Publications from Chinese Universities 2022年第3期17卷 393-426页

作者： ZHAO Tao ZHANG Zhi liang shangkun School of Public Finance and Taxation Central University of Finance and EconomicsBeijing 100081China Institute of China's Internet Economy Central University of Finance and EconomicsBeijing 100081China Business School Nanjing UniversityNanjing 210093China School of Accountancy Central University of Finance and EconomicsBeijing 100081China

The paper discusses the effects of the digital economy on highquality urban development and its ***,the digital economy can empower high-quality development by boosting entrepreneurial ***,the paper measures the overall level of the digital economy and high-quality development of the 222 Chinese cities at and above the prefecture level during 2011-2016,depicts the entrepreneurial vitality of the cities with the microscopic data of the business registration information and makes quantitative analysis on this *** result shows:Digital economy has remarkably improved high-quality development and this conclusion still exists after the robustness test selecting historical data as the instrumental variables and the Broadband China pilot policy as the quasi *** analysis of the mechanism of action indicates that encouraging public entrepreneurship is an important mechanism of the digital economy to release the dividend of highquality ***,thanks to the threshold model and the spatial model,it is found that the positive effect of the digital economy has the characteristics of nonlinear increment and spatial spillover of the“marginal effects.”The research of the paper stimulates the reasons for high-quality development and the understanding of the effects,mechanisms and regional differences of high-quality development empowered by the digital economy.

关键词： digital economy entrepreneurship high-quality development “Broadband China”pilot policy

加氢改质装置螺纹锁紧环换热器腐蚀原因分析与对策

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当代化工 2024年第7期53卷 1741-1745页

作者：杨鹏兰勇刘昶孙蕾范宝强梁尚坤丁世丞郭皓中国石油青海油田格尔木炼油厂青海格尔木816000 中石化(大连)石油化工研究院有限公司辽宁大连116045

针对加氢改质装置铵盐结晶和高压螺纹锁紧环换热器腐蚀内漏问题,考察和研究了高压螺纹锁紧环换热器在含硫、含氯环境的工作状况,通过加强原料油脱水、提高高压螺纹锁紧环换热器管壳程出口温度、优化注水点位置和总注水量等措施,有效避... 详细信息

针对加氢改质装置铵盐结晶和高压螺纹锁紧环换热器腐蚀内漏问题,考察和研究了高压螺纹锁紧环换热器在含硫、含氯环境的工作状况,通过加强原料油脱水、提高高压螺纹锁紧环换热器管壳程出口温度、优化注水点位置和总注水量等措施,有效避免反应流出物系统的铵盐结晶和降低腐蚀速率,实现装置长周期运行。

关键词：加氢改质装置螺纹锁紧环换热器氯化铵腐蚀

EBV-associated lymphoproliferative disease post-CAR-T cell therapy

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Frontiers of Medicine 2024年第2期18卷 394-398页

作者： Shiyuan Zhang Xiaoxi Zhou shangkun Zhang Na Wang Tongcun Zhang Donghua Zhang Qilin Ao Yang Cao liang Huang Department of Hematology Tongji HospitalTongji Medical CollegeHuazhong University of Science and TechnologyWuhan430030China Immunotherapy Research Center for Hematologic Diseases of Hubei Province Wuhan430030China Institute of Biology and Medicine College of Life and Health SciencesWuhan University of Science and TechnologyWuhan430081China Department of Pathology Tongji HospitalTongji Medical CollegeHuazhong University of Science and TechnologyWuhan430030China State Key Laboratory of Experimental Hematology National Clinical Research Center for Blood DiseasesHaihe Laboratory of Cell EcosystemInstitute of Hematology&Blood Diseases HospitalChinese Academy of Medical Sciences&Peking Union Medical CollegeTianjin300020China Tianjin Institutes of Health Science Tianjin301600China

Epstein–Barr virus(EBV)-associated lymphoproliferative diseases(EBV-LPDs)are common complications that occur after solid organ transplantation or allogeneic hematopoietic stem-cell transplantation(HSCT).However,their occurrence and treatment post-chimeric antigen receptor-modified T(CAR-T)cell therapy has not been *** patients had been diagnosed with EBV-positive aggressive B-cell lymphoma and experienced relapses after multiple lines of *** receiving CAR-T cell therapy in tandem with autologous HSCT,the patients achieved complete ***,with a median time of 38.5 months after CAR-T cell therapy,B-cell-derived EBV-LPDs were diagnosed,and they were relieved through the administration of immune checkpoint inhibitor or B-cell-depleting ***,our report suggests that EBV-LPDs may represent a long-term adverse event after CAR-T cell therapy,especially in patients who previously had EBV-positive disorders,and they can be resolved by immune normalization strategy or B-cell depleting therapy.

关键词： EBV-associated lymphoproliferative disease chimeric antigen receptor T-cell autologous stem cell transplantation immune checkpoint inhibitor

Board faultlines and the value of cash holdings:Evidence from Chinese listed companies

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China Journal of Accounting Research 2021年第1期14卷 25-42页

作者： Canyu Xu Zhiying Hu shangkun liang School of Accountancy Central University of Finance and EconomicsChina School of Economics and Management University of Science and Technology BeijingChina

Faultlines can affect a board of director’s effectiveness in supervising senior managers,which in turn affects the value of a company’s cash *** on sample data from Chinese A-share listed companies from 2004 to 2016,we examine the relationship between board faultlines and the value of cash *** empirical results indicate that board faultlines have a significant inhibitory effect on cash holding *** inhibitory effect is stronger for board faultlines resulting from deep-level ***,the inhibitory effect of board faultlines is stronger in state-owned enterprises(SOEs)than in *** an important governance mechanism,management shareholdings can reduce agency costs and mitigate the negative impact of board fissures on cash ***,we enrich the literature on the economic consequences of board faultlines and their influence on cash holding *** also offer companies practical suggestions for improving the supervisory mechanism of their board of directors.

关键词： Board faultlines Value of cash holdings Deep-level attributes Management shareholdings State-owned enterprises(SOEs)

Stock index adjustments and analysts' forecast optimism:A quasi-natural experiment on the CSI 300 Index

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China Journal of Accounting Research 2022年第3期15卷 28-56页

作者： shangkun liang Huaigu Cui Chun Yuan School of Accountancy/China’s Management Accounting Research&Development Center Central University of Finance and EconomicsChina

As stock index adjustments comprise a basic system of capital market,their potential influence on analysts’earnings forecasts is worthy of *** on a research sample of 23 adjustments to the CSI 300 Index from June 2007 to June 2018 and the backup stocks announced during the same period,this study examines the impact of additions to stock index on analysts’forecast optimism using a staggered difference-in-differences *** research results show that after stocks are added to the stock index,analysts’earnings forecast optimism about these stocks increases ***-sectional analysis indicates that this increase is more significant when the market is bullish,institutional ownership is low,the ratio of listed brokerage firms is low,star analyst coverage is low,firms show seasoned equity offering activity,the ratio of analysts from the top five brokerage firms ranked by commission income is high,and the analysts’brokerage firms are ***,analystlevel tests find that analysts’ability helps to reduce the impact of additions to stock index on earnings forecast ***,additions to stock index significantly increase analyst coverage and forecast *** consequences tests find additions to stock index significantly increases stock price synchronization,which is partly mediated by analysts’earnings forecast *** study enriches the literature on the impact of basic capital market systems and analyst *** findings suggest that investors should rationally evaluate analysts’earnings forecasts for stocks added to the stock index and obtain further information from various channels to improve asset allocation efficiency.

关键词： Stock index adjustments Backup stocks Analyst forecasts Optimism Stock price synchronization