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中美金融竞争的维度与管控 认领
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作者 张发林 《现代国际关系:英文版》 2020年第3期11-36,共26页
During a period of profound adjustments to the international power structure,China-US financial competition may intensify and lead to a crisis for the international financial system and even the international power sy... During a period of profound adjustments to the international power structure,China-US financial competition may intensify and lead to a crisis for the international financial system and even the international power system.The China-US financial relationship is structured in mainly four dimensions:the international monetary system,bilateral financial exchanges,the international financial system and the construction of international financial and/or economic concepts.Management of this competition relationship is thereby four-pronged:managing the relationship between the RMB and the US dollar in the international monetary system,the China-US bilateral creditor-debtor relationship,the indirect China-US relationship in global financial governance organizations and normative frameworks,and the divergence of both countries in regard to their economic ideologies.In particular,to stabilize the international monetary system,China should postpone the strategic confrontation between the RMB and the US dollar,strengthening their complementarity and cooperation based on market choice and their monetary function.Meanwhile,China should be prudent as a creditor to the United States,neither coerced by its over-reliance on American financial markets,nor tempted to weaponize the US debt by dumping US bonds.Also,before aiming for systematic reforms,China should first aim to become a stakeholder in the current global financial governance system by comprehensively accepting and becoming deeply integrated into it.Finally,China should avoid the economic competition model between China and the United States,and should instead apply the“Chinese Approach”to better facilitate solutions to international problems.These approaches to crisis management aim to help China endure this turbulent period of the international power system with more prudent strategies and policies,and to maintain a relatively stable international financial and economic environment for the sustained rise of its economy and for the rejuvenation of the Chinese nation. 展开更多
关键词 China-US financial relations financial competition crisis management global financial governance
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Fighting Financial Crime:Who Designs Global Governance and Who Does The Work? 认领
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作者 Eleni Tsingou 《复旦人文社会科学论丛:英文版》 2020年第2期169-179,共11页
Fighting financial crime is a highly institutionalised global governance task.At a time of crisis for many of the institutions of global governance,tackling money laundering and combatting terrorist financing through ... Fighting financial crime is a highly institutionalised global governance task.At a time of crisis for many of the institutions of global governance,tackling money laundering and combatting terrorist financing through global cooperation continues to be a priority for public officials.The global regime,if anything,is intensifying.This essay provides an overview of the regime’s development and addresses questions of design and implementation.It is structured around three sets of questions:(1)What does the regime look like and what is it for?(2)Who does the work?(3)And,in conclusion,what can we say about winners and losers? 展开更多
关键词 COMPLIANCE Financial Action Task Force Financial crime Money laundering Terrorist financing
Banks, Digital Banking Initiatives and the Financial Safety Net: Theory and Analytical Framework 认领
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作者 Stephen Lumpkin Sebastian Schich 《经济科学研究(英文)》 2020年第1期24-46,共23页
This report presents an analytical framework for exploring the implications of Fintech innovations for incumbent banks and for provision of the financial safety net.The focus is on“digital banking initiatives”,that ... This report presents an analytical framework for exploring the implications of Fintech innovations for incumbent banks and for provision of the financial safety net.The focus is on“digital banking initiatives”,that is,on Fintech initiatives that provide retail financial services akin to those traditionally provided by banks.Banks perform a wide range of functions for individual and institutional customers that help facilitate large-scale economic activity.In fact,in most economies the system of financial intermediation centres on banks and relies on their core products and services for financing of the economy and the maintenance of liquidity.On account of the central role banks play in the financial system,along with concerns about potential systemic instability linked to the riskiness of their activities,these institutions have long been regarded as“special”,as reflected in their prudential regulation and coverage under the various provisions of the financial safety net.Recent developments raise questions about the special status of banks.Two sets of questions are addressed herein:To what extent do new digital banking initiatives change the role that incumbent banks play in the financial system and the way that they perform their functions?To what extent are some of the new digital banking initiatives securing the benefits of the financial safety net without paying the commensurate price?To help address these questions the report first revisits the literature on core functions of the financial system to provide a framework for analysing recent developments.Particular attention is paid in this context to banks and their products and services.The“special”role of banks is discussed,which links to the provisions of the traditional safety net.These overview sections are followed by evidence on Fintech innovations that overlap the core banking products.Based on an examination of the characteristics of these new initiatives,the study then touches on the issue of whether banks are still special and whether 展开更多
关键词 BANKS DIGITAL BANKING INITIATIVES FINANCIAL innovation FINANCIAL safety net Fintech FINANCE and digitalisation
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Plight and Countermeasures of Petty Credit Loan in Rural Financial Institutions in the Context of Rural Revitalization Strategy 认领
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作者 Xiaofang ZOU 《亚洲农业研究:英文版》 2020年第7期12-14,21,共4页
The implementation of China's rural revitalization strategy will surely release a huge financial demand in rural areas.How to use the petty credit loan in rural financial institutions to develop rural economy is a... The implementation of China's rural revitalization strategy will surely release a huge financial demand in rural areas.How to use the petty credit loan in rural financial institutions to develop rural economy is an effective way to implement the rural revitalization strategy.This paper first analyzes the significance of petty credit loan in rural financial institutions for rural revitalization strategy,then introduces the remarkable contribution of petty credit loan in China's rural financial institutions to actively solving the problems of farmers about difficult financing and expensive financing and elaborates on the main problems of petty credit loan business in rural financial institutions that still exist in the process of supporting rural revitalization,and finally gives several suggestions on solving the problems about the financing of farmers and the development of petty credit loan business in rural financial institutions. 展开更多
关键词 Rural revitalization strategy Rural financial institutions Petty credit loan Financial support
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CHINESE ECONOMY TO CONTINUE 认领
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作者 Tian Yuan 《中国东盟报道(英文)》 2020年第7期22-23,共2页
On June 30,S&P Global Ratings released a report titled Credit Conditions Asia-Pacific:China First To Recover.The recent introduction of 11 financial reform measures by the Office of Financial Stability and Develop... On June 30,S&P Global Ratings released a report titled Credit Conditions Asia-Pacific:China First To Recover.The recent introduction of 11 financial reform measures by the Office of Financial Stability and Development Committee under China’s State Council has allowed international rating agencies such as S&P Global Ratings and Fitch Ratings to enter the Chinese market and conduct more indepth analysis of the Chinese economy. 展开更多
关键词 CREDIT FINANCIAL FINANCIAL
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Interplanting Some Soybean Cultivars with Mandarin Trees in Sandy Soil 认领
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作者 M. A. F. Selim Y. A. A. Hefny +1 位作者 Eman I. Abdel-Wahab Marwa Kh. A. Mohamed 《农业科学(英文)》 2020年第1期88-110,共23页
Two-year field experiments were carried out at El-Kassasen Horticultural Research Station, Agricultural Research Center (ARC), Ismailia government, Egypt, during 2018 and 2019 summer seasons to evaluate some soybean c... Two-year field experiments were carried out at El-Kassasen Horticultural Research Station, Agricultural Research Center (ARC), Ismailia government, Egypt, during 2018 and 2019 summer seasons to evaluate some soybean cultivars for interplanting with mandarin trees to achieve high productivity of both crops, land usage and profitability under sandy soil conditions. The treatments were the combinations of two cropping systems (interplanting and solid cultures) and five soybean cultivars (Giza 21, Giza 22, Giza 35, Giza 82 and Giza 111). A strip plot design with three replications was used. Interplanting soybean cultivar Giza 22 with mandarin trees gave a higher total count of rhizobia in rhizosphere of mandarin roots after 75 days from soybean sowing than the other treatments in both seasons. The highest fruit weight and volume, total soluble solids (T.S.S.), fruit yields per tree and per ha were obtained by growing soybean cultivar Giza 22 or Giza 111 with mandarin compared with the other treatments in both seasons. With respect to soybean crop, interplanting soybean with mandarin trees decreased percentages of light intensity at the middle and bottom of the plant, chlorophylls a and b, as well as, plant dry weight after 75 days from soybean sowing compared with those of solid culture in both seasons. Soybean cultivars Giza 22 and Giza 82 had higher light intensity at the middle and bottom of the plant, as well as chlorophyll a, meanwhile soybean cultivars Giza 22 and Giza 111 had higher plant dry weight than the other soybean cultivars after 75 days from soybean sowing in both seasons. Soybean cultivar Giza 22 and Giza 111 had higher plant dry weight than the other soybean cultivars under interplanting and solid plantings in both seasons. Interplanting soybean with mandarin trees decreased soybean seed yield and its attributes compared with soybean solid culture in both seasons. Soybean cultivars Giza 111 and Giza 22 gave a higher number of pods per plant, seed yields per plant and per ha than the other cultivars 展开更多
关键词 INTERPLANTING MANDARIN Soybean CULTIVARS Total COUNT of RHIZOBIA COMPETITIVE Relationships Financial Return
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Volatility Modelling of Global Financial Crises Effects on the Nigerian Banks 认领
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作者 Maruf A. Raheem Timothy K. Samson 《统计学期刊(英文)》 2020年第2期303-324,共22页
The most appropriate heteroskedastic models for predicting volatility of daily stocks prices of 10 major Nigerian banks are proposed. The banks are Access, United Bank for Africa (UBA), Guaranty Trust, Skye, Diamond, ... The most appropriate heteroskedastic models for predicting volatility of daily stocks prices of 10 major Nigerian banks are proposed. The banks are Access, United Bank for Africa (UBA), Guaranty Trust, Skye, Diamond, Fidelity, Sterling,?Union, ETI and Zenith banks;and these are examined from 2004 to 2014.?The models employed are Autoregressive Conditional Heteroscedastic (ARCH(1)), Generalized Autoregressive Conditional Heteroscedastic (GARCH(1, 1)),?Exponential Generalized Autoregressive Conditional Heteroscedastic?(EGARCH(1, 1))?and Glosten, Jagananthan and Runkle-Generalized Autoregressive Conditional Heteroscedastic?(GJR-GARCH(1, 1)). The results show that all the?bank returns are highly leptokurtic, significantly skewed and thus non-normal across the four periods except for Fidelity bank during financial crises;findings similar to those of other global markets. Also noticed is the strong evidence for the presence of heteroscedasticity, and that volatility persistence during crisis?is?higher than before the crisis across the 10 banks, with that of UBA taking the lead, about 11 times higher during the crisis. The same with persistence?levels in volatility, which were relatively higher during financial crises across the ten banks compared to before the crises.?Findings further indicate that Asymmetric GARCH models outperformed the symmetric GARCH models, especially during the financial crises and post the crises. Thus with these findings, one could generally conclude that Nigerian banks’?returns are volatility persistent during and after the crises, and are characterized by leverage effects of negative and positive shocks during these periods. 展开更多
关键词 GLOBAL Financial CRISIS Leverage Effect NIGERIAN Stock Exchange VOLATILITY Clustering PERSISTENCE
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Boosting the Bay 认领
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作者 Li Xiaoyang 《北京周报:英文版》 2020年第22期32-33,共2页
Financial support for Guangdong-Hong Kong-Macao Greater Bay Area China’s financial regulators and the central bank issued a guideline on May 14on providing financial support to the Guangdong-Hong Kong-Macao Greater B... Financial support for Guangdong-Hong Kong-Macao Greater Bay Area China’s financial regulators and the central bank issued a guideline on May 14on providing financial support to the Guangdong-Hong Kong-Macao Greater Bay Area. 展开更多
关键词 FINANCIAL FINANCIAL GUANGDONG
文章速递Review of Financial Pressure 认领
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作者 Jianping Sun Zhengjun Wang Tran Thi Ngat 《经济科学研究(英文)》 2020年第4期57-60,共4页
Different from foreign capital markets,china’s domestic capital markets are special,which also determines that the research on financial pressure starts from the reform of state-owned enterprises,and draws lessons fr... Different from foreign capital markets,china’s domestic capital markets are special,which also determines that the research on financial pressure starts from the reform of state-owned enterprises,and draws lessons from the relevant theories of financial risk and financial fraud,thus gradually forming a more diversified research results. 展开更多
关键词 Capital market State-owned enterprise reform Diversification Financial risk Financial fraud
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金融系统的纵向审计在时间轴上透视数据 认领
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作者 贾代平 夏鑫 沈亚军 《山东工商学院学报》 2020年第3期62-68,79,共8页
提出一种新的纵向审计方法,从后台数据端和时间轴的角度,拓展金融系统的传统审计功能。把金融数据看作是时间的函数,考察数据的动态变化过程。根据金融业务处理过程中产生的两类档案信息,结合审计需要,可以推演和呈现出任一时间点的业... 提出一种新的纵向审计方法,从后台数据端和时间轴的角度,拓展金融系统的传统审计功能。把金融数据看作是时间的函数,考察数据的动态变化过程。根据金融业务处理过程中产生的两类档案信息,结合审计需要,可以推演和呈现出任一时间点的业务数据,让金融数据在特定条件下能够像游标一样在时间轴上移动,从而为审计人员提供超越常规范围内的数据透视能力。基于时间点的数据透视能力也可扩展出新型金融服务业务并提升系统管理能力。 展开更多
关键词 纵向审计 业务处理 动态数据 数据透视 金融信息系统
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How to Recognize and Measure Compound Financial Instruments? 认领
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作者 Yan Wang Zhuqian He Shijia Yan 《财经研究杂志(英文)》 2020年第1期85-87,共3页
Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards(IFRS)and how other comprehe... Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards(IFRS)and how other comprehensive income(OCI)plays important role in it.Overall,this paper provides some references for policymaker to standardize financial instruments standard. 展开更多
关键词 Financial instruments Accounting treatment Other comprehensive income
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A Note on Randomly Weighted Sums of Dependent Subexponential Random Variables 认领
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作者 Fengyang CHENG 《数学年刊:B辑英文版》 SCIE CSCD 2020年第3期441-450,共10页
The author obtains that the asymptotic relations ■ hold as x→∞, where the random weights θ1,···, θn are bounded away both from 0 and from∞with no dependency assumptions, independent of the primary... The author obtains that the asymptotic relations ■ hold as x→∞, where the random weights θ1,···, θn are bounded away both from 0 and from∞with no dependency assumptions, independent of the primary random variables X1,···, Xn which have a certain kind of dependence structure and follow non-identically subexponential distributions. In particular, the asymptotic relations remain true when X1,···, Xn jointly follow a pairwise Sarmanov distribution. 展开更多
关键词 Randomly weighted sums Subexponential distributions Ruin probabilities Insurance and financial risks
The Evolution Dynamic and Long-Run Equilibrium in a Stock Market with Heterogeneous Traders 认领
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作者 Pengju Zhao Wei Zhang Yumin Liu 《Journal of Systems Science and Systems Engineering(系统科学与系统工程学报:英文版)》 SCIE EI CSCD 2020年第1期55-67,共13页
This paper uses ideas from biological evolution to analyze the evolution of the securities market in which rational and irrational traders coexist.A market evolutionary model is developed to describe the dynamic traje... This paper uses ideas from biological evolution to analyze the evolution of the securities market in which rational and irrational traders coexist.A market evolutionary model is developed to describe the dynamic trajectories of rational and irrational traders'wealth.The main question is,are irrational traders eliminated as the securities market evolves.The paper considers the impact of new entrants on the security market long-term equilibrium.In addition,it discusses the existence and uniqueness of the long-term equilibrium The paper finds that,under some market conditions,irrational traders could survive in the long run. 展开更多
关键词 Behavioral Finance IRRATIONAL TRADERS financial EVOLUTION theory random DYNAMIC system
Financial Factors,Openness and the Natural Interest Rate in China 认领
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作者 Hongjin Li Naifang Su 《中国与世界经济:英文版》 SCIE 2020年第4期76-100,共25页
China's financial market has undergone significant changes since financial deleveraging commenced and regulatory supervision was tightened in 2017.Intensifying China-US trade tensions have further increased the un... China's financial market has undergone significant changes since financial deleveraging commenced and regulatory supervision was tightened in 2017.Intensifying China-US trade tensions have further increased the uncertainties of external environments.In this article,we use a Bayesian approach instead of the standard maximum likelihood estimation in the Laubach-Williams model to estimate the natural interest rate by considering financial factors and open conditions,and analyze the relationships among the natural interest rate,economic activities and monetary policies.We find that technological and demographic factors are the main drivers of natural interest rates,while financial factors and open conditions also play important roles.In particular,shocks in the financial markets and the external economic environment in recent years are important reasons for the decline of China's natural interest rate.Therefore,it is necessary to strengthen research on the estimation of the natural interest rate to ensure China's transformation into more price-based monetary policy and high-quality development. 展开更多
关键词 BAYESIAN estimation FINANCIAL factors NATURAL INTEREST rate open conditions STATE-SPACE model
Financial Statement Fraud: Lessons Learned from Selected U.S. Legal Cases in the past Twenty Years 认领
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作者 Stephen Errol Blythe 《现代会计与审计:英文版》 2020年第1期1-18,共18页
The researcher analysed selected U.S.court cases of financial statement fraud from the past twenty years and concluded:(1)U.S.laws used to prosecute financial statement fraudsters include the Securities Act,Securities... The researcher analysed selected U.S.court cases of financial statement fraud from the past twenty years and concluded:(1)U.S.laws used to prosecute financial statement fraudsters include the Securities Act,Securities Exchange Act,S.E.C.Rule 10b-5,Investment Advisers Act,Private Securities Litigation Reform Act,and the Sarbanes-Oxley Act;(2)financial statement fraud schemes included use of unconsolidated special-purpose entities to conceal debt,improper revenue recognition in leasing of bandwidth in the telecom industry,improper accounting for goodwill in a merger,failure to write off a large amount of bad receivables,excessive recognition of revenue in bundled leases in the photocopier industry,use of loss contingency reserves to inflate current income,use of fictitious revenue to overstate earnings,and capitalising a project’s operating expenses to hide cost overruns;(3)to be liable for financial statement fraud,a corporate officer must have knowledge;and(4)employees discharged for reporting financial statement fraud may sue under the Sarbanes-Oxley Act. 展开更多
关键词 FINANCIAL STATEMENT FRAUD LEGAL cases
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某铀业公司财务共享服务平台研究 认领
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作者 陈碧华 《铀矿冶》 CAS 2020年第4期318-322,共5页
企业信息化进程已进入企业财务信息一体化共享服务阶段。某铀业公司通过研究并建设财务共享服务平台,加强财务管控,提升财务基础业务质量和效率,促进了公司财务管理全面转型,实现了财务基础管理职能的优化与共享。
关键词 财务 共享平台 移动
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Deep Learning and Time Series-to-Image Encoding for Financial Forecasting 认领
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作者 Silvio Barra Salvatore Mario Carta +2 位作者 Andrea Corriga Alessandro Sebastian Podda Diego Reforgiato Recupero 《自动化学报:英文版》 SCIE EI CSCD 2020年第3期683-692,共10页
In the last decade,market financial forecasting has attracted high interests amongst the researchers in pattern recognition.Usually,the data used for analysing the market,and then gamble on its future trend,are provid... In the last decade,market financial forecasting has attracted high interests amongst the researchers in pattern recognition.Usually,the data used for analysing the market,and then gamble on its future trend,are provided as time series;this aspect,along with the high fluctuation of this kind of data,cuts out the use of very efficient classification tools,very popular in the state of the art,like the well known convolutional neural networks(CNNs)models such as Inception,Res Net,Alex Net,and so on.This forces the researchers to train new tools from scratch.Such operations could be very time consuming.This paper exploits an ensemble of CNNs,trained over Gramian angular fields(GAF)images,generated from time series related to the Standard&Poor's 500 index future;the aim is the prediction of the future trend of the U.S.market.A multi-resolution imaging approach is used to feed each CNN,enabling the analysis of different time intervals for a single observation.A simple trading system based on the ensemble forecaster is used to evaluate the quality of the proposed approach.Our method outperforms the buyand-hold(B&H)strategy in a time frame where the latter provides excellent returns.Both quantitative and qualitative results are provided. 展开更多
关键词 Convolutional neural networks(CNNs) ENSEMBLE of CNNS financial forecasting Gramian ANGULAR fields(GAF)imaging
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Call for papers of China Finance Review International 认领
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《系统管理学报》 CSSCI CSCD 北大核心 2020年第4期830-831,共2页
Background The China Finance Review International is founded by Antai College of Economics and Management at Shanghai Jiao Tong University,one of the top universities in Asia.The journal publishes quality empirical an... Background The China Finance Review International is founded by Antai College of Economics and Management at Shanghai Jiao Tong University,one of the top universities in Asia.The journal publishes quality empirical and theoretical research on financial and economic issues. 展开更多
关键词 JOURNAL FINANCIAL UNIVERSITIES
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基于“智慧树”的混合式教学实践与思考——以《Financial Accounting》课程为例 认领
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作者 仲夏 《智库时代》 2020年第25期142-143,161,共3页
在现代信息技术高速发展的浪潮下,把传统课堂教学与线上网络教学相融合的混合式教学方法为“互联网+”时代的课堂提供了新的发展契机。如何利用混合式教学方法把课堂变得更有吸引力,让学生更加主动地学习?如何更多元、更客观地考核和评... 在现代信息技术高速发展的浪潮下,把传统课堂教学与线上网络教学相融合的混合式教学方法为“互联网+”时代的课堂提供了新的发展契机。如何利用混合式教学方法把课堂变得更有吸引力,让学生更加主动地学习?如何更多元、更客观地考核和评价学生,让学生更好地理解和掌握课程知识?本文阐述了基于智慧树网络教学平台对《Financial Accounting》(财务会计)课程进行的混合式教学改革,实践环节包括课前自录教学视频,课中双向互动、抢答竞争、直播课翻转讲题,课后强化笔记、在线测试等,并通过期末考试成绩、视频学习时长、抢答得分情况三个维度对课程改革的效果进行了评价,例证了混合式教学对提升课程教学质量的促进作用。 展开更多
关键词 智慧树 混合式教学 Financial Accounting(财务会计)
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Fraud Identification of Chinese Listed Companies——an Improvement Based on M-Score 认领
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作者 陆晚亭 赵晓康 《东华大学学报:英文版》 EI CAS 2020年第3期256-262,共7页
To evaluate the applicability of the M-score model in the Chinese capital market,this research observed 190 financial fraud samples punished by the China Securities Regulatory Commission(CSRC)in the years from 2014 to... To evaluate the applicability of the M-score model in the Chinese capital market,this research observed 190 financial fraud samples punished by the China Securities Regulatory Commission(CSRC)in the years from 2014 to 2018.The test results indicate that two types of errors are high,which means that the applicability of the M-score is unacceptable.Therefore,in this paper,a 9-index model is constructed by Wald's backward stepwise regression method,and the optimal threshold is set by the Beneish expected cost method(ECM).The accuracy of the modified M-score is significantly improved,especially the Type I error rate of is reduced from 70.37%to 19.75%.The receiver operating characteristic(ROC)curve test also proves the superior identification effect of the modified M-score applied in the Chinese market.Finally,variables such as current ratio,fixed asset index,and equity concentration in the modified model could represent the fraud characteristics of Chinese listed companies. 展开更多
关键词 financial fraud M-score model threshold setting receiver operating characteristic(ROC)curve
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