论文部分内容阅读
Contributed Presentation Sessions Are Flexible Premium Variable Annuities Under-priced?
【机 构】
：
Central University of Finance and Economics, China
【出 处】
：
中国概率与统计学会,厦门大学
【发表日期】
：
2012年9期
其他文献
本文以2007～2010年国有上市公司的2891个样本为研究对象，实证检验了不同政府控制与高管薪酬之问的关系。研究发现，中央控股企业的高管薪酬敏感度低于地方控股企业。同时发现，国有控股企业的高管薪酬存在显著的粘性特征；区分不同政府控股后发现，中央控股企业的高管薪酬不存在粘性，而地方控股企业则存在较为显著的粘性特征。本文的分析有助于进一步认识国有企业高管薪酬，进而优化国有企业高管薪酬设计。
我国地方政府债务风险已经引起学术界和实务界的重视，基于财政风险的研究视角已经取得丰硕成果，而基于地方政府微观管理视角的研究还比较少。地方政府作为一个市场主体，需要完善和强化内部管理职能，以公共管理理论为依据，将内部控制理论和地方政府债务资金管理流程相结合，通过分析债务风险产生的环节和影响因素，构建地方政府债务管理事项的内部控制体系，以此丰富内部控制理论，指导地方政府债务风险控制框架的构建。
本文以2007-2010年在我国沪深两市上市的所有A股公司为研究样本，以上市公司每年获得的政府补助为研究对象，通过对政府补助分配的透彻分析，探究在目前我国宏观调控政策环境下政府补助的分布特征。
Under the rapid development of internet worldwide,the paper explored the current practice and tested the determinants of online environmental disclosure of the coal mining companies listed on Chinese
The value of assets comes essentially from their usefulness of the assets either in terms of their value-in-use or the value-in-use that the assets can bring.Some assets only have value while others h
This paper studies under the background of the gradual warming of Chinese Governments attention on the internal control,uses the method of game theory,and analyzes the authenticity of internal control
Because of a mess brought by the ESOs incentive plans of listed companies,people pay more and more attention to their motives.In this paper,we take the listed companies during 2006-2009 as a sample an
We empirically examine the influence and effects of real earnings management (REM) on the debt market by investigating the bond rating decision established by analysts with respect to a firms new bond
会议
The moderating effects of board mechanism on the relationship between CEO duality and earnings manag
Do board mechanisms help to moderate the effects of CEO duality on earnings management? Previous research focusing on the relationship between CEO duality and performance,finds that CEO duality is not