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The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
A Comparative Study about Internal Auditing Approach between Germany and China
internal audit comparative study internal audit system
2007/7/4
While internal audit is one of the most important functions and procedures for internal control of the firms’ normal operations from the perspective of financial terms, different countries, due to the...
Transitions of Governance Mechanisms in China’s Agriculture: Land Reform, the Cooperatives, the People’s Commune, HRS and Agricultural Industrialization
China’s agriculture governance mechanism the land reform
2010/12/7
This paper intensively analyzes the transitions of governance mechanisms in historical periods of China’s agriculture in order to obtain a prospect for the Agricultural Industrialization. The three-po...
Regional Labour Market Integration since China’s World Trade Organization Entry: Evidence from Household-level Data
Regional Labour Market Integration China’s World Trade Organization Entry Evidence from Household-level Data
2013/7/5
For an economy in transition, development of the market is a sign of a successful transition and a premise for a sustainable form of economic growth. Development and integration of labour markets are ...
Pricing Private Health Insurance Products in China
Private health insurance products pricing health actuary
2007/5/11
In this paper an overview of how to price private health insurance products in China is given. In the beginning the Chinese private health insurance market and products are analyzed. Then the statisti...
Nonparametric Specifiation Tests of Discrete Time Spot Interest Rate Models in China
Spot RateModels Nonparametric Speci… cation Tests Generalized residuals Probability Integral Transform Q-Stats
2011/4/6
Understanding the dynamics of spot rates is very important for asset pricing, risk
management and interest rate liberalization. We examine a wide variety of popular
spot rate models in China, includ...
Understanding Economic Development in Modern China: The Interplay among the State, the Market, and the Social Sector
Economic Developmen Modern China The Interplay among the State the Market Social Sector
2010/10/8
I explore the interplay of the state, the market, and the social sector in the growth of indigenous firms in the economic development process. From the 1960s to the early 1990s, scholars debated the r...
The Impact of Agricultural and Industrial Development on Income Inequality in Rural China
Agricultural and Industrial Development Income Inequality Rural China
2010/7/2
This paper assesses the contribution of the agricultural and industrial income for the rise of rural household income inequality in China by counterfactual decomposition techniques. Using the Chinese ...
Spatial Inequality in Education and Health Care in China
Illiteracy Infant mortality rate Spatial inequality in China Polarization
2011/4/2
While increasing income inequality in China has been commented on and studied extensively, relatively little analysis is available on inequality in other dimensions of human development.
Migration As Marketization: What Can We Learn from China’s 2000 Census Data?
Migration Marketization China’s 2000 Census Data?
2013/7/5
As per capita income grows, the decline in share of agriculture in economy leads to sectoral change. As the result of this economic law, labor force shifts from rural to urban areas motivated by incom...
THE LAW OF INSURANCE CONTRACTS IN THE PEOPLE'S REPUBLIC OF CHINA. A COMPARATIVE ANALYSIS OF POLICYHOLDERS' RIGHTS
THE LAW INSURANCE CONTRACTS THE PEOPLE'S REPUBLIC CHINA. A COMPARATIVE ANALYSIS POLICYHOLDERS' RIGHTS
2014/6/27
The implementation of China's economic reforms, beginning in the early 80's, and the formal establishment of a "Socialist Market Economy" in the following decade, stimulated substantial changes and im...