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Independent directors' board networks and controlling shareholders' tunneling behaviorq

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China Journal of Accounting Research 2014年第2期7卷 101-118页

作者： Yunsen Chen Yutao Wang Le Lin School of Accountancy Central University of Finance and EconomicsChina School of Economics and Management Tsinghua UniversityChina

As one of the channels by which board directors build important relationships,board networks can affect the governance role of independent directors. Defining director board networks as their connections based on direct ties they establish when serving on at least one common board, this paper explores the role of the network centrality of independent directors in restraining tunneling behavior by controlling shareholders in the Chinese capital market.Our empirical evidence shows that tunneling behavior by controlling shareholders is negatively related to the network centrality of independent directors and that this relationship is stronger when non-operating fund occupation is used as the measure of tunneling. The results of our study show that board networks can help independent directors to restrain tunneling behavior by large shareholders, which plays a positive role in corporate governance.ó 2013 Production and hosting by Elsevier B.V. on behalf of China Journal of Accounting Research. Founded by Sun Yat-sen University and City University of Hong Kong.

关键词： Network Independent director Tunneling Socialnetwo

One-step plasmonic welding and photolithographic patterning of silver nanowire network by UV-programable surface atom diffusion

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Nano Research 2022年第3期15卷 2582-2591页

作者： Gui-Shi Liu Ting Wang Yexiong Wang Huajian Zheng Yunsen Chen Zijie Zeng Lei chen Yaofei chen Bo-Ru Yang Yunhan Luo Zhe chen Guangdong Provincial Key Laboratory of Optical Fiber Sensing and Communications Key Laboratory of Visible Light Communications of GuangzhouKey Laboratory of Optoelectronic Information and Sensing Technologies of Guangdong Higher Education InstitutesDepartment of Optoelectronic EngineeringJinan UniversityGuangzhou 510632China State Key Laboratory of Optoelectronic Materials and Technologies School of Electronics and Information TechnologySun Yat-Sen UniversityGuangzhou 510006China

Silver nanowire(AgNW)based transparent electrode(TE)plays a pivotal role in optoelectronics where TE is generally required to have fine pattern and high performance.Despite the rapid technological advances in either welding or patterning of AgNWs,there are few studies that combine the two processes in a simple and practical manner.Here,aiming to fabricate high-performance patterned AgNW TE,we develop a simplified photolithography that enables both plasmonic nanowelding with low-level UV exposure(20 mW/cm^(2))and high-resolution micropatterning without photoresist and etching process by conjugating AgNW with diphenyliodonium nitrate(DPIN)and UV-curable cellulose.The cellulose as a binder can effectively enhance plasmonic heating,adhesion,and stability,while the photosensitive DPIN,capable of modulating surface atom diffusion,can boost the plasmonic welding at AgNW junction and induce patterning in AgNW network with Plateau-Rayleigh instability.The fabricated AgNW TE has high figure of merit of up to 1,000(3.7Ω/sq at 90%transmittance)and minimal pattern size down to 3µm,along with superior robustness.Finally,a flexible smart window with high performance is demonstrated using the patterned and welded AgNW TEs,verifying the applicability of the simplified photolithography technique to optoelectronic devices.

关键词： silver nanowires plasmonic welding patterning Plateau-Rayleigh instability transparent electrodes

Self-assembled monolayer modulated Plateau-Rayleigh instability and enhanced chemical stability of silver nanowire for invisibly patterned,stable transparent electrodes

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Nano Research 2022年第5期15卷 4552-4562页

作者： Gui-Shi Liu Huajian Zheng Zijie Zeng Yexiong Wang Weidong Guo Ting Wang Heng chen Yunsen Chen Shiqi Hu Lei chen Yaofei chen Weiguang Xie Bo-Ru Yang Yunhan Luo Guangdong Provincial Key Laboratory of Optical Fiber Sensing and Communications Key Laboratory of Visible Light Communications of GuangzhouKey Laboratory of Optoelectronic Information and Sensing Technologies of Guangdong Higher Education InstitutesDepartment of Optoelectronic EngineeringJinan UniversityGuangzhou 510632China Siyuan Laboratory Guangzhou Key Laboratory of Vacuum Coating Technologies and New Energy MaterialsDepartment of PhysicsJinan UniversityGuangzhou 510632China State Key Laboratory of Optoelectronic Materials and Technologies School of Electronics and Information TechnologySun Yat-sen UniversityGuangzhou 510006China

Patterned silver nanowire(AgNW)networks have been widely used as transparent electrodes in many optoelectrical devices.However,obvious patterning visibility and poor thermostability of AgNW are still limiting its practical application.Herein,we report self-assembled monolayer(SAM)modulated Plateau-Rayleigh instability(PRI)of AgNW,which allows invisible patterning and superior stability of the AgNW network.Two opposite effects of different SAMs on the PRI are identified:the alkanethiol SAMs activate surface atom diffusion while the mercaptobenzoheterocyclic(MBH)SAMs suppress the diffusion.The degradation temperature of the AgNWs can be therefore,for the first time,tuned in the range of 193-381℃,so that the AgNW network can be patterned via PRI with a tiny optical difference between the insulative and conductive regions,i.e.,patterning invisible.Besides,the MBH SAMs provide AgNW with excellent durability under thermal annealing and oxidation,which enhances the maximum heating temperature of the AgNW transparent heater by over 120℃.Beyond the micro-patterning,we consider that the developed SAM strategy can be extended to other metal nanowires for stability improvement and has huge potential in nanoengineering of one-dimensional metal materials.

关键词： Plateau-Rayleigh instability self-assembled monolayer invisible patterning thermal stability

Corporate fraud and bank loans:Evidence from china

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China Journal of Accounting Research 2011年第3期4卷 155-165页

作者： Yunsen Chen Song Zhu Yutao Wang School of Accountancy Central University of Finance and EconomicsNo.39Haidian South District School of Economics and Business Administration Beijing Normal University

Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank,as both the firm's credit risk and information risk increase after punishment By focusing on Chinese firms'borrowing behavior after events of corporate fraud,we find that firms'bank loans after punishment are not only significantly lower,but are also less than those for non-fraudulent firms.In addition,loan interest rates after punishment are not only higher than before,but also higher than those for their non-fraudulent counterparts.In addition,we find that corporate fraud indirectly destabilizes the"performance-bank loan"relationship.Our results suggest that corporate fraud negatively affects a firm's ability to source debt financing,which provides new evidence about the economic consequences of fraud.

关键词： Corporate fraud Bank loans Credit risk Information

Geometric and defects engineering collaboration for enhanced cascade enzymatic nanoreactors

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Nano Research 2024年第4期17卷 2451-2461页

作者： Zhichao Yu Ruijin Zeng Hexiang Gong Yuan Gao Shuyun chen yunsen Wang Dianping Tang Key Laboratory for Analytical Science of Food Safety and Biology(MOE&Fujian Province) Department of ChemistryFuzhou UniversityFuzhou 350108China

Highly evolved multi-enzyme cascade catalytic reactions in organisms facilitate rapid transfer of substrates and efficient conversion of intermediates in the catalytic unit,thus rationalizing their efficient biocatalysis.In this study,pore-ordered mesoporous single-atom(Fe)nitrogen-doped carbon nanoreactors(Mp-Fe-CN)were designed,in which a reasonable pore size was designed as a natural enzyme trap coupled to a simulated enzyme center.A polarity-mediated strategy was developed to obtain atomically dispersed nanoporous substrates,with the finding that polarity-guided engineering of the nitrogen-ligand environment and vacancy cluster defects clearly affects nanoporous activity,accompanied by appreciable mesoporous pore size elevation.The active center and distal N atom coordination of Fe-N_(4) affect the catalytic process of the nanozyme exposed by density functional theory(DFT),determining the contribution of hybridized orbitals to electron transfer and the decisive step.A cascade nanoreactor-based domain-limited sarcosine oxidase developed for non-invasive monitoring of sarcosine levels in urine for evaluation of potential prostate carcinogenesis as a proof of concept.Based on the design of surface mesoporous channels of nanocatalytic units,a bridge was built for the interaction between nanozymes and natural enzymes to achieve cascade nanocatalysis of natural enzymatic products.

关键词： nanozyme single-atom catalyst bioreactor cascade catalysis non-Invasive sensing

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蚍蜉撼大树?中小股东诉讼的市场反应研究

财经研究 2023年第11期49卷 65-79页

作者：赵瑞瑞陈运森中央财经大学会计学院北京100081

党的二十大报告强调“加强和完善现代金融监管,强化金融稳定保障体系”,而推动中小股东司法救济实践对于防范金融风险和促进资本市场高质量发展具有重要意义。为了解答资本市场如何看待中小股东司法救济实践这一重要问题,文章考察了中... 详细信息

党的二十大报告强调“加强和完善现代金融监管,强化金融稳定保障体系”,而推动中小股东司法救济实践对于防范金融风险和促进资本市场高质量发展具有重要意义。为了解答资本市场如何看待中小股东司法救济实践这一重要问题,文章考察了中小股东发起股东诉讼是否以及如何引起投资者市场反应。研究发现,资本市场对中小股东诉讼的反应显著为负。区分案件类型显示,市场对证券虚假陈述和共同诉讼案件的反应为负。对于案件特征,当涉案金额和人数较多以及获得投服中心诉讼支持时,市场反应更加负面。对于公司特征,市场反应在违法违规风险较高、投资者保护意识较差、信息披露质量较低以及外部信息环境较好的公司中更加负面。进一步分析发现,新《证券法》审议通过后,中小股东诉讼各项特征的市场反应更加敏感,说明加强资本市场法律基础建设有利于增强中小股东诉讼的震慑效应。此外,市场反应越负面预示中小股东获得胜诉裁决的可能性越大。文章研究表明,中小股东诉讼具有事后司法追责的震慑效应,但其信息含量依赖于法律基础的夯实,这为贯彻党的二十大报告中关于金融监管和规范资本市场发展的要求提供了启示。

关键词：股东诉讼投资者保护新《证券法》事件研究

非处罚性监管与高管薪酬契约:基于问询函的证据

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安徽大学学报（哲学社会科学版） 2023年第2期47卷 114-125页

作者：邓祎璐陈运森华北电力大学经济与管理学院北京102206 中央财经大学会计学院北京100081

问询函作为证券交易所非处罚性监管的重要途径,主要针对高管法定责任内的信息披露问题且密切关注高管薪酬。考察问询函监管对高管薪酬契约的影响后发现,上市公司收到问询函会显著降低高管薪酬水平和超额薪酬,这种治理作用在财务报告问... 详细信息

问询函作为证券交易所非处罚性监管的重要途径,主要针对高管法定责任内的信息披露问题且密切关注高管薪酬。考察问询函监管对高管薪酬契约的影响后发现,上市公司收到问询函会显著降低高管薪酬水平和超额薪酬,这种治理作用在财务报告问询函或年报问询函中更明显。进一步地,财务报告问询函特征、市场化水平、产权性质、盈余管理程度以及两职合一均会影响非处罚性监管对高管薪酬契约的治理效果。此外,问询函还减少了高管在职消费和超额在职消费。

关键词：非处罚性监管问询函高管薪酬在职消费资本市场监管

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违规经营投资责任追究与国有企业风险承担

会计研究 2022年第4期 53-70页

作者：陈运森蒋艳何玉润中央财经大学会计学院/中国管理会计研究与发展中心 100081 北京工商大学商学院 100048

《关于建立国有企业违规经营投资责任追究制度的意见》首次提出了对国有企业高管实行重大决策终身责任追究。基于这一重要的政策冲击,本文检验了对高管经营投资行为的事后追责对国有企业风险承担的影响。结果发现,责任追究制度能够降低... 详细信息

《关于建立国有企业违规经营投资责任追究制度的意见》首次提出了对国有企业高管实行重大决策终身责任追究。基于这一重要的政策冲击,本文检验了对高管经营投资行为的事后追责对国有企业风险承担的影响。结果发现,责任追究制度能够降低国有企业的风险承担水平、抑制国有企业的过度风险承担从而提高其风险承担效率。机制分析显示,责任追究制度通过影响管理层的风险偏好发挥风险承担抑制效应;通过改善资本投资和财务杠杆等决策,制度抑制了国有企业寻租式的高风险行为,降低了企业的破产风险;此外,经营投资责任的加强也增强了风险承担对企业价值的提升作用。本文为责任追究制度的正向实施效果提供了初步经验证据,结论对于完善国有资本监管体系和促进国有企业高质量发展具有重要启示。

关键词：违规经营投资责任追究风险承担终身追责国有企业

股票市场开放与企业投资效率——基于“沪港通”的准自然实验

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金融研究 2019年第8期 151-170页

作者：陈运森黄健峤中央财经大学会计学院北京100081 浙江财经大学会计学院浙江杭州310018

资本市场的持续对外开放是党的十九大强调的重要举措。本文基于沪港通开通这一准自然实验,检验了股票市场开放对企业投资效率的影响。结果发现:沪港通的开启促进了标的公司投资效率的提高,这一影响主要体现在信息环境不透明、治理水平... 详细信息

资本市场的持续对外开放是党的十九大强调的重要举措。本文基于沪港通开通这一准自然实验,检验了股票市场开放对企业投资效率的影响。结果发现:沪港通的开启促进了标的公司投资效率的提高,这一影响主要体现在信息环境不透明、治理水平低的公司;机制分析发现,沪港通开启后,公司信息质量的提高和分析师预测准确度的增加是股票市场开放影响标的公司投资效率的重要渠道;最终标的公司在沪港通开通后经营业绩也得到提升。本文结论表明,股票市场开放改善了公司的投资效率,提高了对实体经济的服务能力,这对党的十九大提出的'深化资本市场对外开放'和'金融服务实体经济'系列改革有重要启示。

关键词：股票市场开放投资效率沪港通资源配置