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Proceedings Article
Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation
Genrietta Soboleva, Sofya Soboleva, Dina Lvova
It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents...
Proceedings Article
A Study on the Importance of Setting up Finance Courses in School of Economics and Management
Wenbin Xu, Jing Sun
Recent year, school of economics and management or school of business in many universities discuss in-depth about the necessity and importance of setting up finance courses. Especially for non-economics majors in school of economics and management or school of business, whether finance courses should...
Proceedings Article
Measurement of the Economic Benefit of Urban Rail Transit Station Under the Mode of Comprehensive Development
Chenlin Han
As the end of 2015, there are 25 cities having finished urban rail transit construction in China, and the total length is 3293 kilometers. There are 40 cities building the urban rail transit, and the length will be more than 4000 kilometers. It is estimated that the total investment of urban rail transit...
Proceedings Article
The "Inverted U-shaped" Hypothesis of Urban-Rural Income Gap in the Process of Urbanization: Empirical Testing and Policy Implications
Yeying Hong
How urbanization affects the regional economic development. And it has been praised by educational world attention, especially the current unbalanced development. This is not fully the most outstanding performance as the gap between urban and rural areas, and the main performance in the income gap between...
Proceedings Article
Optimization and Design of Regional Innovation Resources Allocation Strategy in China -- Based on the Measurement of Innovative Polarization Contribution
Rui Huang, Su Zhang, Wen Guo
This paper uses the factor analysis method to measure the degree of polarization of innovation resources in China. The results show that between 1997 and 2016, the degree of polarization of innovation resources in China has generally shown an upward trend, that is, the flow of regional innovation resources...
Proceedings Article
A Comparative Study of Polarization Effects of Regional Innovation in China -- Calculation Based on TW Index
Su Zhang, Wen Guo, Rui Huang
Innovative resources are concentrated from the surrounding backward areas to the economic center, thus forming an innovative polarization effect. As the growth poles appear to the surrounding areas, the polarization effect transitions to the diffusion effect. This paper uses the factor analysis method...
Proceedings Article
Annual Report Readability and Earnings Management: Evidence from Chinese Listed Companies
Jinfeng Cheng, Jixin Zhao, Chang Xu, Haocheng Gong
This paper attempts to find the connection between earnings management and the readability of annual reports. We use STATA15.0 to search data of China's stock market annual report from 2012 to 2016. This study is based on 1163 listed companies in China stock market, and use Software developed by s Taiwan...