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How to avoid reputation damage in financial restatement? The role of investor relations management
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作者 Ma Lianfu Gao Li Chen Deqiu(Corporate Governance Center, Nankai University, Tianjin 300071, China) 《Journal of Southeast University(English Edition)》 EI CAS 2008年第S1期199-202,共4页
In order to examine the effects of avoiding reputation damage by investor relations management under certain corporate governance structures and mechanisms, samples of 1120 listed companies are used to research the in... In order to examine the effects of avoiding reputation damage by investor relations management under certain corporate governance structures and mechanisms, samples of 1120 listed companies are used to research the influence on financial restatements by corporate governance. Then the moderating effects of investor relations management on financial restatements are analyzed. The result is that the more dispersed the equity, the higher the probability of financial restatements will be (This includes the government-controlled companies). Also the higher the proportion of independent directors and the higher the level of investor relations management, the lower the probability of financial restatements will be. Furthermore, as a moderating variable, investor relations management can eliminate the negative effects of corporate governance, enhance the effect of independent directors and reduce the probability of financial restatement. 展开更多
关键词 financial restatement investor relations management (IRM) corporate governance REPUTATION
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Earnings Restatements and Insider Trading: An Empirical Analysis
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作者 Cheng Ling-Chi Chung Tsai-Yen 《Journal of Modern Accounting and Auditing》 2011年第6期621-633,共13页
This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir... This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP (Generally Accepted Accounting Principles) violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance. 展开更多
关键词 earnings quality insider selling earnings restatement
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The quality of financial reporting in China:An examination from an accounting restatement perspective 被引量:7
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作者 Xia Wang Min Wu 《China Journal of Accounting Research》 2011年第4期167-196,共30页
This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitte... This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market.We show that up to a quarter of listed firms in China's Mainland explicitly admitted the poor quality of their financial information by restating their previous financial reports between 1999 and 2005.Many of these firms managed their earnings mainly via below-the-line items to avoid losses and promote survival,rather than to support refinancing goals.Such poor-quality financial reporting is more likely among firms that have weaker profitability and a shareholder base that is state-controlled,with diffused ownership and a relatively low proportion of shares held by institutional investors.Furthermore,we find the market to be relatively insensitive to such admissions.Investors' reactions capture only the earnings information of the current reported year,rather than also reflecting the concurrently revealed correction of past financial reporting.However,the equity market does not completely ignore the earnings information.Investors' reliance on earnings is merely low relative to the mature US market.These findings demonstrate that accounting credibility in China has low value;providing poor-quality financial information bears little cost because various market mechanisms fail to deter such behavior.Nevertheless,regulators' ongoing efforts to enhance the quality of financial information and disclosure among listed firms are still fruitful.The frequency of restatements decreased over our sample period,which reinforces the current regulatory prospects and strategies for further improving China's capital markets. 展开更多
关键词 Earnings quality Earnings management restateMENTS China capital markets Regulation DISCLOSURE
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ReStation混凝土三维配筋设计系统研究与应用 被引量:15
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作者 郑建华 陈健 +1 位作者 陈佑 杨建城 《水力发电》 北大核心 2014年第8期5-9,共5页
华东院经过多年的三维设计研发与应用的技术积累,自主研发了基于MicroStation平台的混凝土三维配筋设计系统ReStation,该系统具备成熟的建模、出图、材料统计技术,同时还可以建立构件的节点约束、荷载等分析数据,通过与外部CAE软件的接... 华东院经过多年的三维设计研发与应用的技术积累,自主研发了基于MicroStation平台的混凝土三维配筋设计系统ReStation,该系统具备成熟的建模、出图、材料统计技术,同时还可以建立构件的节点约束、荷载等分析数据,通过与外部CAE软件的接口得到配筋量。该系统已成功应用于水利水电、风电等多个工程建设项目,大大提高了设计效率。 展开更多
关键词 ReStation 三维配筋设计 钢筋图 混凝土结构
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ReStation系统的钢筋抽图技术介绍 被引量:10
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作者 蒋海峰 王金锋 郑建华 《水力发电》 北大核心 2014年第8期72-74,94,共4页
ReStation系统是华东院基于MicroStation平台自主研发的混凝土三维配筋设计系统,该系统具备自动生成三维钢筋图、钢筋编号报表、抽图标注、与CAE软件对接等强大功能。介绍了基于结构三维配筋模型的钢筋抽图方法、钢筋自动标注及其智能... ReStation系统是华东院基于MicroStation平台自主研发的混凝土三维配筋设计系统,该系统具备自动生成三维钢筋图、钢筋编号报表、抽图标注、与CAE软件对接等强大功能。介绍了基于结构三维配筋模型的钢筋抽图方法、钢筋自动标注及其智能调整与更新等技术。通过ReStation系统在水电工程建设中的应用,验证了由该系统自动抽取的二维钢筋图正确、合理,能够达到施工图的要求。 展开更多
关键词 ReStation 钢筋抽图 钢筋图 三维配筋 混凝土结构
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设计规范的数字化研究及在三维配筋系统中的应用 被引量:5
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作者 陈建林 陈佑 +1 位作者 杨建城 张业星 《水力发电》 北大核心 2014年第8期33-36,41,共5页
在工程设计领域,三维设计技术成为发展趋势,实现设计规范数字化是三维设计的迫切需求。介绍了当前实现数字化规范的几种技术手段,并简单阐述了EC Framework技术,以及EC技术在三维配筋系统ReStation中的应用。通过实例说明如何利用EC Fra... 在工程设计领域,三维设计技术成为发展趋势,实现设计规范数字化是三维设计的迫切需求。介绍了当前实现数字化规范的几种技术手段,并简单阐述了EC Framework技术,以及EC技术在三维配筋系统ReStation中的应用。通过实例说明如何利用EC Framework技术实现水利水电行业配筋规范的数字化,经验证,该方法可以很好满足配筋规范的需求,并且具有非常好的定制性和通用性。 展开更多
关键词 数字化规范 EC技术 ReStation 三维配筋
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Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?
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作者 Mirella Ciaburri Fabio Fortuna +1 位作者 Barbara Sveva Magnanelli Elisa Raoli 《Journal of Modern Accounting and Auditing》 2020年第7期291-309,共19页
This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud o... This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud occurrence.Moreover,we introduce a new measure for the fraud intensity.Using a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence.This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds. 展开更多
关键词 earnings management financial statement fraud fraud intensity restate ACCRUALS
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计算机辅助软件在长距离输水管线埋地镇墩设计中的应用
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作者 李密 吕锋 +1 位作者 曾祥磊 田均兵 《地下水》 2022年第6期238-240,共3页
针对长距离输水管线埋地镇墩类型多、数量大等特点,为提高设计效率及准确性,通过ZDM快速生成输水管线几何特征,导入ZDM新浪潮批量分析镇墩稳定性,确定镇墩几何尺寸,采用VBA编程无缝连接EXCELL与MicroStation,建立镇墩三维模型并统计工程... 针对长距离输水管线埋地镇墩类型多、数量大等特点,为提高设计效率及准确性,通过ZDM快速生成输水管线几何特征,导入ZDM新浪潮批量分析镇墩稳定性,确定镇墩几何尺寸,采用VBA编程无缝连接EXCELL与MicroStation,建立镇墩三维模型并统计工程量,运用Restion生成镇墩表面温度钢筋,实现了镇墩批量设计的技术问题,该方法对类似工程设计具有一定的推广价值。 展开更多
关键词 ZDM ZDM新浪潮 MICROSTATION Restation 镇墩
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ReStation软件板墙模型抽图技术研究
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作者 钟翔 王国光 杨建城 《工程技术研究》 2021年第8期10-12,共3页
文章主要介绍了ReStation混凝土三维配筋设计系统中楼板及墙体三维配筋模型的抽图技术,阐述了软件研发背景及功能需求,提出了模块功能实现的具体解决方案,并结合工程实际,分析总结了板墙模型抽图技术方案相对传统方法在速度及准确性上... 文章主要介绍了ReStation混凝土三维配筋设计系统中楼板及墙体三维配筋模型的抽图技术,阐述了软件研发背景及功能需求,提出了模块功能实现的具体解决方案,并结合工程实际,分析总结了板墙模型抽图技术方案相对传统方法在速度及准确性上的优势。 展开更多
关键词 板墙模型抽图技术 ReStation 三维配筋 三维出图 土建结构
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Does the integration between litigation andsupervision discipline financial misstatement?
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作者 Huihua He Junxiong Fang 《China Journal of Accounting Research》 2024年第2期97-119,共23页
This paper explores the positive governance effects of the Procuratorate’s Public Interest Litigation System in China,which combines the powers of litigationand administrative supervision,on the quality of informatio... This paper explores the positive governance effects of the Procuratorate’s Public Interest Litigation System in China,which combines the powers of litigationand administrative supervision,on the quality of information disclosure bylisted state-owned enterprises.We report several findings.(1)The likelihoodthat listed state-owned enterprises would issue financial restatements and participate in financial fraud decreased significantly in areas selected for pilotimplementation.(2)The governance effect is stronger in regulated industriesthan in unregulated industries.After the pilot implementation,the agencycosts decreased,and the increase in legal litigation risks related to false statements faced by enterprises played a deterrent effect.(3)The significance of theabove results is stronger when a company’s external and internal governanceare weaker.This study provides both new evidence of the effectiveness of theintegrated governance mechanism and inspiration for future efforts to widelyimplement this mechanism in the capital market. 展开更多
关键词 Integrated Governance Mechanism Procuratorate’s Public Interest Litigation System Financial restatement Financial Fraud
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ReStation在水工建筑物结构配筋设计中的应用 被引量:1
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作者 刘洁 常倩倩 《水利科技》 2019年第2期33-36,共4页
水利工程施工图设计中,建筑物结构配筋工作量大、设计精度要求高,一般由设计人员手工绘制,出图效率低。随着三维协同设计的发展,结构配筋急需从二维向三维转变,以提高出图效率,降低出错率。该文以某溢洪道闸室段中墩配筋为例,阐述ReStat... 水利工程施工图设计中,建筑物结构配筋工作量大、设计精度要求高,一般由设计人员手工绘制,出图效率低。随着三维协同设计的发展,结构配筋急需从二维向三维转变,以提高出图效率,降低出错率。该文以某溢洪道闸室段中墩配筋为例,阐述ReStation在三维配筋应用中的优势及不足,供同类工程参考。 展开更多
关键词 ReStation 水利工程 三维配筋
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浅析三维配筋技术在泵闸工程施工图设计中的应用 被引量:4
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作者 周亮 《上海水务》 2018年第3期40-42,共3页
泵闸工程结构复杂、钢筋型号多、编号统计工作量大,特别是流道处钢筋呈三维形状,对此提出了基于ReStation的三维配筋设计方案,实现了模型构建、三维配筋、编号报表、钢筋抽图、自动标注等一体化应用,极大地提高了泵闸结构施工图出图效率。
关键词 泵闸工程 ReStation 三维配筋
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