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The impact of D&O insurance on excess corporate leverage

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China Journal of Accounting Research 2022年第4期15卷 66-88页

作者： Jiamin Liu Yalin Jiang shengdao gan Ran Chen School of Economics and Management Hubei University of TechnologyWuhanChina School of Social Audit Nanjing Audit UniversityNanjingChina Business School Sichuan UniversityChengduChina Postdoctoral Research Workstation Anhui Rural Credit UnionHefeiChina

The governance effects of directors’and officers’liability insurance(D&O insurance),an important tool for risk diversification,are of strong concern in the capital *** a sample of Chinese A-share listed firms from2009 to 2018,we examine the impact of D&O insurance on excess corporate *** find that D&O insurance is negatively associated with excess corporate leverage and that this result is consistent with a series of robustness *** analyses show that D&O insurance impedes excess corporate leverage mainly because of its effect on external *** effect is more pronounced for firms that are state-owned,have political connections and are located in provinces with low marketization than for other firms.

关键词： D&O insurance Excess leverage Monitoring effect Government interventions

自由现金流与企业研发投入:激励效应还是挤出效应?--兼论管理决断权的调节效应

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金融发展研究 2022年第8期 38-47页

作者：干胜道何玲李小华四川大学商学院四川成都610065

本文以2007—2019年A股上市公司为研究对象,实证检验了自由现金流对企业研发投入的影响以及管理决断权对两者关系的调节作用。研究结果表明:自由现金流与企业研发投入呈倒U形关系,适度的自由现金流减少了企业面临的研发风险进而对其研... 详细信息

本文以2007—2019年A股上市公司为研究对象,实证检验了自由现金流对企业研发投入的影响以及管理决断权对两者关系的调节作用。研究结果表明:自由现金流与企业研发投入呈倒U形关系,适度的自由现金流减少了企业面临的研发风险进而对其研发投资产生正向影响,而过度的自由现金流则会加重代理冲突,抑制企业研发投入。管理决断权会强化两者的倒U形关系。进一步异质性分析表明,自由现金流对企业研发投入的影响因技术密集程度、产权性质和地区知识产权保护程度的不同而存在显著差异。本文研究成果对于企业如何管理好现金流以更好地提高企业自主创新能力和完善公司治理机制具有较强的理论和现实意义。

关键词：自由现金流研发投入管理决断权研发风险代理问题

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Atomically dispersed materials:Ideal catalysts in atomic era

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Nano Research 2024年第1期17卷 18-38页

作者： Tao gan Dingsheng Wang Department of Chemistry Tsinghua UniversityBeijing 100084China

Catalysts can accelerate the chemical reaction rate and effectively promote the molecules transformation,which is of great significance in the research of chemical industry and material *** extreme utilization of reactive sites has led to the emergence and development of atomically dispersed materials(ADMs).The highly active coordination unsaturated metal sites and fully utilized metal atoms make ADMs show great potential in catalytic *** adjustment of coordination environment and electronic structure provides more possibilities for constructing reactive centers with different *** review summarized the application and research progress of ADMs in different *** design strategy and structure–activity relationship of ADMs for specific reactions were summarized and ***,we also provided advices for the challenges and opportunities faced by ADMs in catalytic reactions.

关键词： atomically dispersed materials catalysis organic synthesis battery sensor enzyme

上市公司研发投入粘性研究--基于研发战略角度

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华东经济管理 2022年第12期36卷 110-119页

作者：干胜道方园刘佳敏四川大学商学院四川成都610065 湖南大学工商管理学院湖南长沙410082

我国上市企业的研发投入额逐年递增,但在加大研发投入的同时应该兼顾成本效益原则,探究研发投入背后的成本费用性态,对提高企业资金利用效率具有现实意义。文章以2007—2019年上市企业数据为样本,通过ABJ模型建立回归方程,测量我国上市... 详细信息

我国上市企业的研发投入额逐年递增,但在加大研发投入的同时应该兼顾成本效益原则,探究研发投入背后的成本费用性态,对提高企业资金利用效率具有现实意义。文章以2007—2019年上市企业数据为样本,通过ABJ模型建立回归方程,测量我国上市企业研发投入粘性程度,并从企业研发战略角度探讨粘性现象的主要影响因素。实证结果显示:我国上市企业普遍存在较强的研发投入粘性现象;行业内市场竞争程度与企业的研发投入粘性现象负相关,而市场地位会加剧研发投入粘性,CEO继任事件会降低企业当期研发投入粘性程度,但此效应在之后一期消失。深入了解研发投入粘性现象及其影响因素,有助于企业依据现有资源和经营目标及时调整研发战略。

关键词：研发投入粘性市场竞争市场地位 CEO继任

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制造业企业资产质量评价体系构建研究——基于IASB框架下经营性资产与投资性资产的再分类

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贵州商学院学报 2022年第1期35卷 68-78页

作者：杨微干胜道贵州商学院会计学院贵州贵阳550014 四川大学商学院四川成都610000

资产质量是企业高质量发展的重要体现,是从资产角度对企业的财务活动效率和发展质量进行考察。本文基于IASB理论框架和资产质量概念,将资产质量细化分类为经营性资产质量和投资性资产质量,对二者进行概念界定、特征识别和评价体系构建... 详细信息

资产质量是企业高质量发展的重要体现,是从资产角度对企业的财务活动效率和发展质量进行考察。本文基于IASB理论框架和资产质量概念,将资产质量细化分类为经营性资产质量和投资性资产质量,对二者进行概念界定、特征识别和评价体系构建。在此基础上,运用2010—2020年我国制造业A股上市公司的财务数据,对制造业企业的经营性资产质量和投资性资产质量的现状及发展趋势进行分析。结果显示经营性资产质量的现状不理想,而投资性资产质量的发展有向好趋势。研究结论可以为企业优化资产质量、提升财务活动效率提供新的思路和依据。

关键词：资产质量评价体系制造业企业

Distributed Least Squares Algorithm of Continuous-Time Stochastic Regression Model Based on Sampled Data

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Journal of Systems Science & Complexity 2024年第2期37卷 609-628页

作者： ZHU Xinghua gan Die LIU Zhixin The Key Laboratory of Systems and Control Academy of Mathematics and Systems ScienceChinese Academy of Sciencesand School of Mathematical SciencesUniversity of Chinese Academy of SciencesBeijing 100190China Zhongguancun Laboratory Beijing 100094China

In this paper,the authors consider the distributed adaptive identification problem over sensor networks using sampled data,where the dynamics of each sensor is described by a stochastic differential *** minimizing a local objective function at sampling time instants,the authors propose an online distributed least squares algorithm based on sampled data.A cooperative non-persistent excitation condition is introduced,under which the convergence results of the proposed algorithm are established by properly choosing the sampling time *** upper bound on the accumulative regret of the adaptive predictor can also be ***,the authors demonstrate the cooperative effect of multiple sensors in the estimation of unknown parameters by computer simulations.

关键词： Cooperative excitation condition distributed least squares regret sampled data stochastic differential equation

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拟上市公司现金分红的悖论及适当性研究

当代经济管理 2022年第3期44卷 90-96页

作者：胡建平王文兵干胜道西华大学管理学院四川成都610039 安徽财经大学会计学院安徽蚌埠233030 北京大学光华管理学院北京100871 四川大学商学院四川成都610064

公司因资金短缺才会上市融资,然而不少拟上市公司在IPO前实施超额分红,这构成了分红悖论。超额分红既不利于公司的可持续发展,也不符合公众股东和债权人的利益,还会影响证券市场的健康发展。因而,拟上市公司应兼顾各利益相关者的利益,... 详细信息

公司因资金短缺才会上市融资,然而不少拟上市公司在IPO前实施超额分红,这构成了分红悖论。超额分红既不利于公司的可持续发展,也不符合公众股东和债权人的利益,还会影响证券市场的健康发展。因而,拟上市公司应兼顾各利益相关者的利益,根据公司的持续经营需求和现金状况,适当地实施现金分红。文章研究得出,IPO报告期最近一年现金分红的适当比例为零,报告期前两年现金分红的适当比例为40%。为防范拟上市公司实施超额分红,监管机构应制定拟上市公司现金分红的具体规定,中介机构应切实履行“看门人”职责,同时改新股定价法为综合定价法。

关键词：拟上市公司现金分红悖论适当性

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N-Heterocyclic carbene-catalyzed enantioselective(dynamic) kinetic resolutions and desymmetrizations

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Science China Chemistry 2024年第2期67卷 482-511页

作者： Yi Zhang Hui Cai Xiuhai gan Zhichao Jin National Key Laboratory of Green Pesticide Key Laboratory of Green Pesticide and Agricultural BioengineeringMinistry of EducationGuizhou UniversityHuaxi DistrictGuiyang550025China

N-heterocyclic carbene-catalyzed enantioselective kinetic resolutions,dynamic kinetic resolutions,and desymmetrization reactions are systematically *** content is organized according to the activation modes involved i... 详细信息

关键词： N-heterocyclic carbene kinetic resolution dynamic kinetic resolution desymmetrization organocatalysis

A Sustainable Dual Cross‑Linked Cellulose Hydrogel Electrolyte for High‑Performance Zinc‑Metal Batteries

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Nano-Micro Letters 2024年第6期16卷 63-75页

作者： Haodong Zhang Xiaotang gan Yuyang Yan Jinping Zhou Hubei Engineering Center of Natural Polymers‑Based Medical Materials Key Laboratory of Biomedical Polymers of Ministry of EducationCollege of Chemistry and Molecular SciencesWuhan UniversityWuhan 430072People’s Republic of China Zhongnan Hospital of Wuhan University Institute of Hepatobiliary Diseases of Wuhan UniversityTransplant Center of Wuhan UniversityWuhan 430072People’s Republic of China

Aqueous rechargeable Zn-metal batteries(ARZBs)are considered one of the most promising candidates for grid-scale energy ***,their widespread commercial application is largely plagued by three major challenges:The uncontrollable Zn dendrites,notorious parasitic side reactions,and sluggish Zn^(2+) ion *** address these issues,we design a sustainable dual crosslinked cellulose hydrogel electrolyte,which has excellent mechanical strength to inhibit dendrite formation,high Zn^(2+) ions binding capacity to suppress side reaction,and abundant porous structure to facilitate Zn^(2+) ions ***,the Zn||Zn cell with the hydrogel electrolyte can cycle stably for more than 400 h under a high current density of 10 mA cm^(−2).Moreover,the hydrogel electrolyte also enables the Zn||polyaniline cell to achieve high-rate and long-term cycling performance(>2000 cycles at 2000 mA g^(−1)).Remarkably,the hydrogel electrolyte is easily accessible and biodegradable,making the ARZBs attractive in terms of scalability and sustainability.

关键词： Cellulose Dual cross-linked Aqueous rechargeable Zn-metal batteries Hydrogel electrolyte