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China Journal of Accounting Research 2016年第2期9卷 153-173页

作者： Xixiong Xu Yaoqin Li Mengmeng Chang School of Economics & Business Administration Chongqing University

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing of collateral clauses in bank loan contracting, and explore the potential path of influence. Data taken from Chinese listed companies between2009 and 2012 indicate that(1) female-CFO-led firms are less likely to obtain credit loans than male-CFO-led firms;(2) female-CFO-led borrowers are more likely to be required to provide collateral for loans than male-CFO-led borrowers; and(3) banks are more inclined to claim mortgaging collateral when lending to female-CFO-led firms and prefer to guarantee collateral when lending to male-CFO-led firms. Female-CFO-led borrowers seem to be granted more unfavorable loan terms than male-CFO-led borrowers, supporting the hypothesis that female CFOs experience credit discrimination. Further analysis reveals that regional financial development helps to alleviate lending discrimination against female CFOs. Furthermore, female CFOs in SOEs are less likely than their non-SOE counterparts to experience gender discrimination in the credit market.

关键词： Female CFOs Loan contracting Collateral clauses Financial conservatism Gender discrimination

“Radicalism”and“conservatism”:The Philosophical Argument of Human Enhancement Technologies(HET)and Its Resolution

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Fudan Journal of the Humanities and Social Sciences 2024年第3期17卷 437-454页

作者： Yi Xianfei Liu Zhuang Center for Moral and Cultural Studies School of MarxismHunan Normal UniversityChangshaHunan 410081China School of Marxism Hunan International Economics UniversityChangshaHunan 410205China

The philosophical debate between“radicalism”and“conservatism”in emerging human enhancement technologies(HET)has never *** their theoreti-cal claims seem to be distinct from each other,they actually share certain common-alities,which are mainly manifested in three aspects:first,they both hold certain illusions about emerging HET;second,they both reflect the loss of human subjec-tivity in the debate;and third,they both leave the premise of their propositions in *** on the reflection and grasp of these commonalities,we can grasp the possible boundaries of the dissolution of the two oppositions:let HET be“where it is in,”reconfigure anthropocentrism,suspend metaphysical myths,and turn to the“reality of human beings.”

关键词： HET-Radicalism conservatism Philosophical controversy

Between Innovation and conservatism: A Discursive Review on Qiao Ye's Novel Writing

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Frontiers of Literary Studies in China-Selected Publications from Chinese Universities 2023年第4期17卷 382-394页

作者： WANG Zheng Jiangsu Writers Association Nanjing 210019China

As one of the representative Chinese writers who was born in the 1970s,Qiao Ye's writing exhibits considerable diversity and varied understandings of literature across *** her full-length novels,Qiao Ye is exceptionally innovative and exploratory,and each novel is distinct in subject matter and ***,her medium-length and short stories tend to be more conservative,characterized by a simple and natural style,imbued with the charm of literary *** artistic stance in writing style is different from other writers and unique to Qiao Ye,which is not only indicative of her vivid artistic individuality but also holds value for further research into creative writing and stylistics.

关键词： Qiao Ye novel innovation conservatism

Monetary policy,accounting conservatism and trade credit

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China Journal of Accounting Research 2015年第4期8卷 295-313页

作者： Bingbin Dai Fan Yang International School of Business Beijing International Studies University

Using a sample of A-share listed firms in China during the 2003–2012 period,this paper investigates the effect of accounting conservatism on trade credit,taking changes in monetary policy into *** find that corporations with higher accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under tight monetary ***,the backgrounds of the supplier and customer influence the positive relationship between accounting conservatism and trade *** influence is more evident when a company is privately owned and has greater market power,and less evident when the supplier or customer is the controlling shareholder.

关键词： Monetary policy Accounting conservatism Trade cred

Unconditional conservatism under the Chinese version of IFRS

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China Journal of Accounting Research 2019年第4期12卷 395-409页

作者： Zuhair A.A.Barhamzaid Palestine Technical University–Kadoorie Palestine

This study explores the level of unconditional conservatism(UNCC)in accounting after China’s convergence with International Financial Reporting Standards(IFRS).Using the intercept of the Basu(1997)model,an overall reduction is found in UNCC under the Chinese version of *** study is the first attempt to conduct a comprehensive theoretical comparison between old and new Chinese accounting standards(CAS)in terms of ***,it is the first study on the impact of convergence with IFRS,not the full adoption of IFRS,on ***,the study covers a relatively more extended period than most previous studies,from 1996 to 2017.

关键词： Convergence with IFRS Unconditional conservatism China,non-financial sector

The Relationship Between Board Skills and conservatism： Malaysian Evidence

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Journal of Modern Accounting and Auditing 2012年第8期8卷 1173-1184页

作者： Rahimah Mohamed Yunos Universiti Teknologi MARA Johor, Malaysia Malcolm Smith Zubaidah Ismail Edith Cowan University Perth Australia

This study seeks to examine the influence of board skill, multiple directorships （BSHIP）, and tenure of independent directors on accounting conservatism, as measured by asymmetric timeliness and accrual-based conservatism （CONACCR）. Fixed-effect regression models were constructed on a sample of 2016 firm-year observations for asymmetric timeliness model and 2033 firm-year observations for CONACCR model, which covered from 2001 to 2007. The findings show that the degree of financial expertise on the board is positively associated with the recognition of bad news which is relative to good news into earnings. BSHIP appears to have no effect on conservatism. Independent directors who have longer tenure in the board of the firms are slower in recognizing bad news which is relative to good news into earnings. The study provides empirical evidence on the effectiveness of the board of directors, which will be an interest to the practitioner or regulators in reviewing the corporate governance regulations.

关键词： board skill financial expertise multiple directorships tenure conservatism

Accounting conservatism in Chinese Listed Firms: The Influence of Standards,Incentives,and Monitoring

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Accounting Conservatism in Chinese Listed Firms: The Influen...

The Influence of Debt Maturity Structure on Accounting conservatism

中国会计学会2007年学术年会

作者： Donghui Wu (School of Accounting and Finance The Hong Kong Polytechnic University)

This study examines the interplay of accounting standards,reporting incentives,and monitoring mechanisms in the determination of conservatism among listed firms in *** find that more conservative accounting standards do result in more timely recognition of economic losses,an important characteristic of conservative financial *** contrast,we do not find any evidence of conservatism in years when accounting rules do not allow firms to be *** suggests that conservative accounting rules are a necessary ingredient in conservative financial ***,we also show that accounting standards are not *** firms without proper incentives,the recognition of economic losses is still not timely even if conservative rules are ***,we report that monitoring by other large shareholders,debt-holders,or large auditors mitigates weak incentives in conservative financial *** together,our findings suggest that standards,incentives,and monitoring mechanisms are all necessary ingredients in fostering accounting *** study contributes to our understanding of accounting conservatism by providing evidence on inter-relationships among accounting standards,reporting incentives,and external monitoring.

关键词： conservatism Accounting standards Incentives Monitoring China

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财会通讯（下） 2015年第7期 F0003-F0003页

作者： Zhao Huiqing Chen Xinguo School of Economics and Management Taiyuan University of Technology

According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu＇s surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

关键词： Debt maturity structure Debt contract Accounting conservatism

A Time-saving EXplicit Scheme for Numerical Integrations

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Chinese Science Bulletin 1993年第3期38卷 230-234页

作者：王斌季仲贞曾庆存 LASG Institute of Atmospheric Physics Academia Sinica

The time distances of the completely square-conservative difference schemes in an explicit way are still limited by the stability criteria, though the schemes keep the advantages of traditional square-conservative schemes systhetically. How to lengthen the time distances is the central problem in this note. To solve this problem, the aforesaid explicit schemes are improved to be unconditionally stable in theory, according to the thought of upstream differ-

关键词： characteristic direction method explicit complete square conservatism unconditional stability difference scheme

Qian Mu's Guoshi dagang: Reflections on a Modern Chinese Conservative

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Frontiers of History in China 2019年第3期14卷 385-426页

作者： Yuan Chang The Chinese Programme Nanyang Technological University48 Nanyang Drive639818Singapore

This paper examines the predicament of modem Chinese conservatism.I use the eminent historian Qian Mu(1895—1990)as an example to show that under the influence of modernity and in an effort to preserve tradition,a prominent conservative like Qian needed to“modernize”Chinese tradition so that it could be saved.I will examine Qian’s reconstruction of Chinese history,which was not just a reiteration of China’s past,but a new type of understanding of Chinese tradition influenced by modem Western *** focusing on Qian’s most prominent work,Guoshi dagang,we can get a sense of the struggle of modem Chinese conservatives as they tried to fend off the detractors of Chinese tradition.

关键词： Qian Mu Guoshi dagang tradition conservatism Chineseintellectual history