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Labor protection,information disclosure and analyst forecasts:Evidence from China's Labor Contract Law

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China Journal of Accounting Research 2022年第3期15卷 5-27页

作者： Xiaojia Zheng Yunfei Yang Yanyan Shen School of International Trade and Economics University of International Business and EconomicsBeijingChina100029 School of Business Renmin University of ChinaBeijingChina100872

Labor protection increases employees’stability and strengthens their monitoring role,improving firms’information environment and increasing analysts’earnings forecast accuracy.Using the implementation of China’s Labor Contract Law as a quasi-natural experiment,we find that labor protection significantly improves analyst forecasts.This positive impact is stronger when agency problems are weaker,board independence is greater,corporate reputation is better and industry competition is more intense.Enhanced labor protection significantly reduces firms’business risk and accrual-based earnings management,decreases stock price synchronicity and increases market pricing efficiency.Our findings of significant impacts of China’s Labor Contract Law on analysts’forecasting behaviors offer important guidance for promoting the development of the Chinese capital market and policy making in labor protection.

关键词： Labor protection Analyst forecasts information disclosure China’s Labor Contract Law

Problems and Suggestions of Corporate Green Accounting information disclosure Under Low Carbon Economy

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Proceedings of Business and Economic Studies 2022年第4期5卷 13-17页

作者： Mengjie Gao Jianxiang Zhang Jingqian Yu Business School(School of Quality Management and Standardization) Foshan UniversityFoshan 528000Guangdong ProvinceChina School of Management Shanghai UniversityShanghai 200444China

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

关键词： Green accounting Agricultural and animal husbandry enterprises information disclosure

A Method of Eliminating information disclosure in View Publishing

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Wuhan University Journal of Natural Sciences 2006年第6期11卷 1753-1756页

作者： LIU Guohua GAO Shihong College of information Science and Engineering Yanshan University Qinhuangdao 066004 Hebei China

Although it is convenient to exchange data by publishing view, but it may disclose sensitive information. The problem of how to eliminate information disclosure becomes a core problem in the view publishing process. In order to eliminate information disclosure, deciding view security algorithm and eliminating information disclosure algorithm are proposed, and the validity of the algorithms are proved by experiment. The experimental results showing, deciding view security algorithm can decide the safety of a set of views under prior knowledge, and eliminating information disclosure algorithm can eliminate disclosure efficiently.

关键词： view publishing sensitive information prior knowledge information disclosure

维普期刊数据库

Evolution of corporate environmental information disclosure framework of “knowledge and action”: Based on big data background

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Ecological Economy 2018年第1期11卷 44-56页

作者： ZHANG Shan YANG Liu ZHAO Hai-yan College of Accounting Heilongjiang Bayi Agricultural University

Cloud accounting is based on the traditional financial work process, the context of big data, and the necessary trend of future corporate accounting development. Its emergence and rapid development will have a fundamental impact on corporate environmental information disclosure. In the big data era of information sharing, companies will have a new understanding of the emergence, balance, and final consideration of social responsibility, and will have new changes in their overall decision-making and information disclosure methods. "Knowing" and "behavior" will be combined on the basis of rational judgment, so that corporate environmental information disclosure is more in line with the overall social development requirements. Based on the background of big data, this article starts with the disclosure of impact factors, footholds, and path choices. It describes the evolution of corporate environmental information disclosure and provides reference suggestions for enterprises to disclose environmental information truthfully and perform social responsibilities.

关键词： big data social responsibility information disclosure framework evolution

维普期刊数据库

Analysis on Green Accounting information disclosure of Chemical Enterprises Under Low-Carbon Economy

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Proceedings of Business and Economic Studies 2021年第4期4卷 228-234页

作者： Jun Liu Jiaxin Li Business School(School of Quality Management and Standardization) Foshan UniversityFoshan 528000Guangdong ProvinceChina School of Accounting Jiangxi University of Finance and EconomicsNanchang 33000Jiangxi ProvinceChina

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much attention.The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society.Therefore,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

关键词： Green accounting information disclosure Low-carbon economy

Discussion about the Social Responsibility Accounting and information disclosure of Listed Companies

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青春岁月 2018年第23期 242-243页

作者：郦姝绮浙江财经大学东方学院

With economic development, the pressure that enterprises need to bear is not simply from the economical aspect. The competitive pressure from the development of environmental, social welfare from the overall social responsibility has become the more essential pressure that companies have to be faced with. However, Chinese enterprises have always taken "maximizing shareholder wealth" as their unique goal, in this premise, the attention to the social responsibility, social image and other aspects besides to its own financial position, operating results and cash flow is still not enough. Therefore, this paper mainly analyzes the core information and development of social responsibility accounting, and puts forward the problems of the development of social responsibility accounting and and some suggestions.

关键词： Social responsibility information disclosure social responsibility accounting sustainable development

information disclosure,Heterogeneous Beliefs and Asset Pricing

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Information Disclosure,Heterogeneous Beliefs and Asset Prici...

第三届教学管理与课程建设学术会议

作者： Yang Xu 1 , Shancun Liu 1 1 School of Economics and Management, Beihang University, Beijing 100191, China

Is the stock market investors’ heterogeneous beliefs a determinant of asset pricing? Does the information disclosure mechanism can reduce the capital cost by reducing the information asymmetry or by increasing the heterogeneous beliefs? This paper incorporates the two sources of opinion differences—one is due to information asymmetry and another is due to heterogeneous belief on the information symmetry—into a uniform rational expectation model. The effects of information disclosure on investors’ heterogeneous beliefs are investigated through the analysis of rational expectation model. Then an asset pricing equilibrium model based on information disclosure and heterogeneous beliefs is established. Theoretical researches have been done to prove the public information and the market volatility impacting asset pricing and it make an explanation for some financial market anomalies and puzzles.

关键词： information disclosure Heterogeneous beliefs Asset pricing

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碳排放数据造假行为的法律治理机制

Research on information disclosure of Corporate Social Responsibility Based on Environmental Friendliness

法学 2024年第4期12卷 2043-2051页

作者：杨旭铮武汉工程大学法商学院，湖北武汉

真实、准确、完整的碳排放数据是维护全国碳市场秩序的重中之重。目前，碳排放数据造假案件频发，其根本原因在于我国碳市场法律治理机制运行不畅。具体而言，存在碳数据信息公开机制缺失、问题发现机制尚未完善、碳排放数据造假责任分... 详细信息

真实、准确、完整的碳排放数据是维护全国碳市场秩序的重中之重。目前，碳排放数据造假案件频发，其根本原因在于我国碳市场法律治理机制运行不畅。具体而言，存在碳数据信息公开机制缺失、问题发现机制尚未完善、碳排放数据造假责任分配模糊、第三方准入机制不健全、处罚力度较轻等问题，本文对碳排放数据造假典型案例进行归纳分析，提出完善碳排放数据信息公开机制、健全问题发现机制、明确碳排放数据造假主体责任分配机制、规范第三方机构准入与独立性机制以及制定宽严相济的处罚机制五个方面的建议，以期促进碳排放权交易市场健康有序运行。

关键词：碳排放数据造假法律治理机制信息公开第三方机构 Carbon Emission Data Fraud Legal Governance Mechanism information disclosure Third Party Organization

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Research on Information Disclosure of Corporate Social Respo...