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Earnings management, corporate governance and Expense stickiness

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China Journal of Accounting Research 2016年第1期9卷 41-58页

作者： Shuang Xue Yun Hong Institute of Accounting and Finance School of Accountancy Shanghai University of Finance and Economics Business School of Hunan University

Cost and Expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers' motivations. In this paper, we examine the effects that earnings management has on Expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant Expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide Expenses into R&D,advertising and other general Expenses, we find that managers control Expenses mainly by decreasing general Expenses. We further examine corporate governance's effect on Expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces Expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on Expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness,although its effect is not as strong as that of earnings management.

关键词： Earnings management Corporate governance Expense stickiness Interaction effect

A new charging scheme in an emergency department observation unit under Beijing＇s basic medical insurance

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Chinese Medical Journal 2014年第18期127卷 3286-3290页

作者： He Xinhua Gao Li Teng Fei Liu Changhai Wang Shuo Wu Caijun Xu Li Li Chunsheng Department of Emergency Medicine Beijing Chaoyang Hospital Capital Medical University Beijing 100020 China Medical Insurance Office Beijing Chaoyang Hospital Capital Medical University Beijing 100020 China

Background The new medical insurance policy （JRSYF（2010） No.255） was released by the Beijing Municipal Government and became effective on January 1,2011.Medical Expenses incurred during a stay in an emergency department （ED） observation unit can be reimbursed as a hospital admission.The aim of this study was to evaluate the impact of a new charging scheme during stays in ED observation unit under Beijing＇s Basic Medical Insurance.Methods Data for those patients who had stayed in ED observation unit in 2010 （before the implementation of a new charging scheme） and 2012 （after the implementation of this policy） were retrospectively analyzed in terms of length of stay,patients who were observed （PO）,and median medical costs.Results After the implementation of a new charging scheme,compared with the year of 2010,in year of 2012,there were statistically significant longer lengths of stay at the observation unit （6 （4-9） vs.5 （4-7） days; P〈0.001）,more PO （2 257vs.1 783; P〈0.001）,and more median medical costs （RMB 6 026 vs.3 650 Yuan; P〈0.01）.The proportion of elderly patients （≥60 years of age） in 2012 was larger than that in 2010 （70.22% vs.63.71%; P〈0.01）.It was performed on those patients who were admired after the implementation of a new charging scheme.Compared with patients who were not admired had stayed in ED observation units,the patients who were admired had stayed in ED observation units that had a higher proportion for 〉15 days （36.22% vs.5.61%; P〈0.01）; they had higher median medical costs RMB （9 186 vs.5 668Yuan; P〈0.001） and they were more elderly （≥60 years of age）（86.10% vs.66.39%; P〈0.01）.Conclusions The new charging scheme under Beijing＇s Basic Medical Insurance allows patients to get access to inpatient admission more easily.It lowers patients＇ financial burden in ED observation unit.Since more people stay at ED observation unit,it increases ED payments by the insurance system.However,it slows the turnover rate of ED observation unit and causes overcrowding in ED.Hence,the advantages and disadvantag

关键词： health insurance policy emergency department observation unit hospital admission Expense

PERFORMANCE OF ab initio CALCULATIONS OF LARGE-SIZE MOLECULES ON PC COMPUTERS

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Chinese Science Bulletin 1990年第20期35卷 1756-1757页

作者：顾宪章吴国是 Department of Chemistry Tsinghua University Beijing 100084 PRC

For the development of applications of ab initio calculations, it is crucial to expand the computation capacity and lower the Expense. In the conventional SCF procedure, as is well known, it is necessary to save a tre... 详细信息

关键词： expand Expense tremendous considerably bases iteration eliminate latent saving offset

OBSERVATION ON 38 CASES OF DRUG-INDUCED MYOSPASM TREATED WITH MASSAGE OVER THE ACUPOINTS

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Journal of Traditional Chinese Medicine 1989年第4期9卷 269-271页

作者：粟坪华马宗淑 Mental Hospital of Huaihua District Hunan Province

One of the most commonly seen adverseside effects in the treatment of psychic diseaseswith phenothiazine and butaperazine ismyospasm.Measures against this complicationin the clinic are reduction of the dosage,suspen-sion of medication or the use of anti-cholinergicsat the Expense of curative effect.From Marchto December 1987,based on the meridian

关键词： dosage suspen meridian medication curative OVER Expense clinic simultaneous minutes

Nutritional Support in the ICU

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中华临床营养杂志 1993年第3期11卷 42-44页

作者： Jan wevnerman MD.P.HD. Department of Anaesthesia an Intensive Care St Goran’s Hospital Karolinska Instiute Stockbolm SwedenDepartment of Anaesthesia an Intensive CareSt Goran’s Hospital Karolinska Instiute Stockbolm Sweden

Starvation is not a desirable part of the treatment in the ICU.This is in particular true for patients with preexisting disease and perhaps malnutrition already when entering the unit.In addition critical illness in itself imposes a high metabolic demand upon the patient. Inparticular protein metabolism is dramatically altered in order to provide a metabolic state which gives the criticall ill patients the best possilbilities for survival and recovery. This priority is given at the Expense of in particular skeletal musele proteins, which are sacrificed during

关键词： altered metabolism illness malnutrition nutritional skeletal Expense perhaps entering itself

商务英语中here(there)+prep.复合词的理解

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山东外语教学 1993年第4期14卷 39-40页

作者：孙绪昌

here,there+prep.复合词作为副词常见于商务英语中的合同文件,标书,协议,函电以及法律文书中。Randolph Quirk 等人在“AComprehensive Grammar of the EnglishLanguage”一书中将副词大致分为三类,即:simple adverb(简单副词)如;just,*... 详细信息

关键词： there 合同文件 prep 法律文书合同价格固定搭配 hereinafter 词汇意义 Expense listed

PERSPECTIVE ON RODENT GERM-CELL MUTATION ASSAYS

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癌变．畸变．突变 1991年第S1期3卷 158-158页

作者： A.M.Sarrif K.S.Bentley Haskell Laboratory for Toxicology and Industrial Medicine The Du Pont CompanyNewarkDEU.S.A.Haskell Laboratory for Toxicology and Industrial MedicineThe Du Pont CompanyNewarkDEU.S.A.

Presently,the most developed method for assessing therisk of gene mutations in mammalian germ cells is the mousespecific locus (MSL) test (visible or biochemical).This assay,which measures mutations in offspring of exposed animals,requires resources (animals,time,Expense) much greaterthan those for short-term mutagenicity tests.It is,therefore,

关键词： biochemical exposed visible offspring CELL locus Expense alkaline assessing recessive

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美国促进技术创新的税收优惠制度评价

学术评论 2013年第3期 31-40页

作者：张荣芳丁沁怡福州大学福建福州350108

沿革为了刺激技术创新,美国很早就制定颁布了相应的税收优惠制度。1954年美国《国内税收法典》就确立了研发费用扣除制度(174节)。但是令人遗憾的是,研发费用扣除制度没有带来预想的效果。数据显示,研发投资与国民生产总值的比例从1968... 详细信息

沿革为了刺激技术创新,美国很早就制定颁布了相应的税收优惠制度。1954年美国《国内税收法典》就确立了研发费用扣除制度(174节)。但是令人遗憾的是,研发费用扣除制度没有带来预想的效果。数据显示,研发投资与国民生产总值的比例从1968年的2.01%下降到1975年的1.58%。更重要的是,美国将其大部分研发投资都用于国防工业。与其他发达国家相比,它的非国防研发支出(civilian research Expense)是比较少的。1970-1980年间,美国的研发投入与GDP的比例始终在1.5%到2%之间徘徊。而在同时段的德国和日本,这一比例从来没有低过1.9%。

关键词：税收优惠制度税收抵免技术创新税收法典费用扣除研发费用研发投资优惠政策研究费用 Expense

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代词人称的混淆

语言教育 1992年第10期 2-6页

作者：李峻岳

请先看下面两个例句,然后再言归正题: He beats himself. He beats him.第一句中的He与himself是一个人,第二句中的He与him则并非一人。he是第三人称,因此有的语法家称此处的him为第四人称。第三人称的代词是容易混淆的,各种语言,莫不皆... 详细信息

请先看下面两个例句,然后再言归正题: He beats himself. He beats him.第一句中的He与himself是一个人,第二句中的He与him则并非一人。he是第三人称,因此有的语法家称此处的him为第四人称。第三人称的代词是容易混淆的,各种语言,莫不皆然: When Renneth(1)warned him(2)that his(1)medicines were useless at that stage of the malady,and he(1) needn’t put him(2)to further Expense by attending her,he(2)retorted.当任乃斯(医生)告诚他说。

关键词： himself 第四人称 medicines Expense 现代英语标准英语 everyone enough behind anything