Search all articles

+ Advanced search
Search articles within:
2657 articles

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...

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...

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...

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...

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...

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...

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...