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Reliability of R&D capitalization: Evidence from ex post impairment in China

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China Journal of Accounting Research 2019年第3期12卷 251-269页

作者： Yulong Yang College of Management and Economics Tianjin University

Unlike prior studies that investigate research and development(R&D)accounting as a dichotomous choice between capitalizing ***, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs.I find that low-reliability capitalization is associated with higher discretionary accruals but fails to signal future innovation, whereas normal capitalization without subsequent impairment lacks earnings aggressiveness and predicts future innovation positively, compared to expensing ***, this study shows that Big 4 and industry specialist auditors improve reliability by notably decreasing the likelihood of lowreliability R&D *** results remain robust after controlling for R&D investment intensity and potential endogeneity in the capitalization *** tests show that managers strategically time the recognition of impairment for big-bath and earnings-smoothing purposes, and that analyst coverage does not help differentiate between low-reliability and normal R&D ***, this paper increases our understanding of R&D accounting and auditing and contributes to the debate on the reliability of R&D capitalization.

关键词： R&D capitalization Reliability Impairment Accounting choice

Ecological Risks of Agricultural Land capitalization and Their Prevention

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Journal of Landscape Research 2017年第6期9卷 53-57,60页

作者： LI Pingheng YAN Lidong ZHU Xiaorong PAN Shilei School of Business Administration Zhongnan University of Economics and Law Business School Wuhan Institute of Design and Sciences

The capitalization of agricultural land as an institutional innovation in land use is of great significance to revitalize China's land resources, change land use and improve land use efficiency. With the gradual implementation of the capitalization of agricultural land, however, environmental problems brought by capitalization have restricted the sustainable and efficient utilization of agricultural land. This study, from the perspective of ecology, discusses ecological risks of agricultural land capitalization, analyzes the ecological risks of agricultural land capitalization in terms of the amount of land and land quality as well as the formation mechanism of the ecological risks of agricultural land capitalization. It is found that the logic of the capital itself, the profitability of the subject and the fragility of the ecological environment are the internal and external factors of the ecological risks of agricultural land. Thereupon authors put forward policy suggestions to prevent the ecological risks of agricultural land capitalization in terms of large-scale agricultural operations in diverse forms, the development of green agriculture, the protection of agricultural land quality and green finance, with a view to resolving the ecological risks of agricultural land capitalization and realizing the benign operation of agricultural land capitalization.

关键词： Agricultural land capitalization Ecological risks Risk prevention

Analysis on capitalization of Rural Land Ownership in China by Law and Economics

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Asian Agricultural Research 2014年第9期6卷 78-80页

作者： Hongjuan LI China University of Political Science and Law

To find solutions for legal system for capitalization of rural land ownership in China,this paper studied and analyzed existing problems in rural land system and legal environment using legal theory and transaction cost theory. Results indicated that(i) the restriction of institutional condition upon property right and transaction is more essential,and key points include the relationship of entities of right formed jointly by the state,collective and farmers,accurate positioning of property right structure,and security for land appreciation income right and allocation mechanism;(ii) the land property right structure should select a legal structure with minimum transaction cost. It is concluded that entitling the ownership to a single entity is an economical method to eliminate current conflict of rural land right.

关键词： Land capitalization Land right Law and economics T

Factor capitalization,Industry Development and Targeted Poverty Alleviation——Based on the Investigation of Danzhai County,Guizhou Province

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Contemporary Social Sciences 2018年第3期3卷 40-61页

作者： Zhang Haipeng Guo Li(译) the Cooperative Innovation Center of Chinese Characterized Socialist Economic Construction and Political Economics Research Center Nankai University 不详

At present,targeted poverty alleviation is a major development strategy in *** on the investigation of Danzhai County in Guizhou Province,this paper argues that industry development is the fundamental measure through which to implement the poverty alleviation *** development includes both the development of local industries in povertystricken areas and the development of industries in other regions of *** development is mainly achieved when the invisible superior resources become visible and the notable superior resources are capitalized in povertystricken areas,in which,the capitalization of factors and resources relies on fundamental governmental investments which will create a profit space for the poverty-stricken areas through the down-to-countryside cadres' precise guidance for the use of poverty alleviation funds to help identify a breakthrough for industry development,and particularly the attempts to focus on the development of high-end industries under the lower-end production mode to form a community with common interests aiding poverty *** in other regions can be mainly achieved through various modes such as "tax-finance-poverty alleviation," "industry-employment-poverty alleviation" and "industry-enterprise direct investment-poverty alleviation" to offer indirect or direct support for poverty alleviation in poverty-stricken *** appropriate handling is required to deal with many problems related to the local industry development in targeted poverty alleviation and the targeted poverty alleviation in industry development.

关键词： targeted poverty alleviation factor capitalization industry development Danzhai County of Guizhou Province

Construction of Green Theoretical Framework of Coal Resource capitalization

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International Journal of Clean Coal and Energy 2020年第2期9卷 15-25页

作者： Xueyi Zhu Liangfeng Zhu Business School Nantong Institute of Technology Nantong china Business School Changzhou University Changzhou China

In recent years, the Chinese government has asked enterprises to follow the path of “green development”. This requirement naturally becomes the guiding ideology of coal resource capitalization theory. this paper focuses on the core contents of the green development of coal resource capitalization, and uses the software of ROSTCM6 and UCINET to construct six frameworks of the green theory of coal resource capitalization with the method of “Condensed Subgroup”: the basic theory of capitalization, the conservation theory of capitalization, the environmental protection theory of capitalization, the harmonious coexistence theory of capitalization, the mainline development theory of ecological industry of capitalization Industrial theory, benign cycle sustainable development theory of capitalization, the paper further designs the outline content of the framework.

关键词： Condensed Subgroup Method Coal Resources capitalization Ecological Civilization Green Theory

An Empirical Assessment of the Impact of Nigerian all Share Index, Market capitalization, and Number of Equities on Gross Domestic Product

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Open Journal of Statistics 2018年第3期8卷 584-602页

作者： Obubu Maxwell Obiora-Ilouno Happiness Uzuke Chinwendu Alice Ikediuwa Udoka Chinedu Department of Statistics Nnamdi Azikiwe University Awka Nigeria

A stock exchange is an exchange where stock brokers and traders can buy and sell shares of stock, bonds, and other securities. All listings are included in the Nigerian Stock Exchange All Shares index. In terms of market capitalization, the Nigerian Stock Exchange is the third largest stock exchange in Africa. Objectives: The paper assesses the impact of Nigerian Stock Market (all share index, market capitalization, and number of equities) on Gross domestic product (Economic Growth). Materials and Methods: Regression analysis and ordinary least square technique were employed. Result and Discussion: The series was stationary at 1%, 5%, and 10% α level;the residuals were normally distributed but not serially correlated at 5% α level. All Share Index, Market capitalization and Total Number of listed Equities have a joint and individual significant effect on Economic Growth (Gross Domestic Product) with Total Number of listed Equities having a negative (opposite) linear relationship with the Gross Domestic Product. The Durbin-Watson statistics (R2 = 0.9910 = 1.3686) suggest that the model is not spurious and it is devoid of positive and negative autocorrelation (DW = 1.3686 > dl = 1.07 and DW = 1.5033 ?-?du = 2.17). Therefore, it can produce meaningful result when used for forecasting a positive relationship between gross domestic product, all share index and market capitalization with a 99.1% R-square value. Significant Positive connection between all share index, market capitalization, the number of equities and gross domestic product suggests that government policies and bills aimed towards rapid development of the capital market should be initiated.

关键词： Nigerian Stock Market Gross Domestic Product Market capitalization All Share Index Augmented Dickey-Fuller Test Breusch-Godfrey Test Serial Correlation Lm Test

Research on Development Mode and Strategies of capitalization of Baise National Culture in China——A Case Study of Napo Black Cloth Zhuang

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Journal of Landscape Research 2011年第3期3卷 80-84页

作者：周叮波胡优玄何婧华百色学院经济与旅游管理系广西百色533000

The paper had illustrated fruitful achievements Baise had gained in these years in terms of capitalization operation and capital increase of national culture,and generally analyzed deficiencies in capitalization of Baise national *** emphasized that utilization,integration and development of national cultural resources were not enough in intensity;capitalized degree of national culture was low and national cultural products were simple and low in ***,the new mode was proposed to integrate national cultural resources,activate inner vitality of national cultural capital and renovate capitalization of national culture.

关键词： Baise National culture capitalization Mode Strategy

旅游资源资本化：演进路径、法律规制与实现机制

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旅游管理 2016年第1期 125-135页

作者：周春波李玲

构建旅游资源资本化机制是健全国家旅游资源资产管理体制和实行旅游资源有偿使用制度的关键所在，但现有研究缺乏对其内涵的廓清、合法性的诠释与机制的分析。有鉴于此，本文对旅游资源资本化的过程进行深入剖析，以其演进路径研究为切... 详细信息

构建旅游资源资本化机制是健全国家旅游资源资产管理体制和实行旅游资源有偿使用制度的关键所在，但现有研究缺乏对其内涵的廓清、合法性的诠释与机制的分析。有鉴于此，本文对旅游资源资本化的过程进行深入剖析，以其演进路径研究为切入点，发现旅游资源资产化和资本化过程存在空间并存性和时间继起性，其演进过程伴随着产权的廓清与流转及其经济价值的框定与增值。而且，本文循着物权法理逻辑将旅游资源经营权的法律属性定位于旅游用地使用权，论证得出该用益物权能够依法进行市场化流转，符合国家旅游产业政策导向，使得旅游资源资本化具有合法性和合政策性。进而阐明了旅游资源的资产化实现机制包括所有权、用益物权、担保物权的界定及其经营权价值、游憩价值的评估，其资本化实现机制包括经营权的出租、抵押、转让、入股等方式的流转及其资产证券化。在此基础上，本文为政府推进旅游用地分类管理、优化旅游资源经营权的估价机制与交易市场提供了政策创新启示。

关键词：旅游资源资本化演进路径法律规制实现机制 tourism resource capitalization evolvement path legal regulations implementation mechanism

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煤炭资源可持续利用策略：煤炭资源资本化