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操纵性应计模型的一个改进——基于动态面板估计的实证分析 被引量:2
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作者 张剑 《南京审计学院学报》 2014年第1期78-88,共11页
使用动态面板对操纵性应计模型进行估计可以克服截面数据模型的内生性估计偏误。采用1999—2011年中国A股市场相关数据,对动态面板模型和其他模型的检测能力进行比较,结果表明:在对第Ⅱ类错误进行检验时,动态面板模型检测能力显著优于... 使用动态面板对操纵性应计模型进行估计可以克服截面数据模型的内生性估计偏误。采用1999—2011年中国A股市场相关数据,对动态面板模型和其他模型的检测能力进行比较,结果表明:在对第Ⅱ类错误进行检验时,动态面板模型检测能力显著优于其他模型;在对第Ⅰ类错误、审计师意见检验时,动态面板模型检测能力与其他模型接近。 展开更多
关键词 盈余管理 动态面板 操纵性应计模型 模型效力 上市公司 盈余操纵行为 应计模型
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IPO、盈余管理与企业生命周期 被引量:10
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作者 刘阳 彭韶兵 《厦门大学学报(哲学社会科学版)》 CSSCI 北大核心 2012年第5期107-115,共9页
大量的文献研究通过运用传统的应计模型研究发现,企业的管理层在IPO当年会通过盈余管理调增可操控性应计,但传统的应计模型忽略了企业基本面的变化、企业生命周期、经理人事后预计的偏误和会计准则等因素的影响。当应计模型引入企业生... 大量的文献研究通过运用传统的应计模型研究发现,企业的管理层在IPO当年会通过盈余管理调增可操控性应计,但传统的应计模型忽略了企业基本面的变化、企业生命周期、经理人事后预计的偏误和会计准则等因素的影响。当应计模型引入企业生命周期的代理变量后,运用1998-2008年期间上市公司的数据,可检验先前关于IPO企业正的可操控性应计是否会出现正向偏误。结果显示,当IPO企业按照生命周期分类后,处于上升阶段的IPO企业有显著的正向可操控性应计,而处于下降阶段的IPO企业则出现了显著的负向可操控性应计。 展开更多
关键词 IPO 应计模型 企业生命周期 盈余管理
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盈余管理实证研究方法综述 被引量:23
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作者 付小平 《审计与经济研究》 北大核心 2003年第5期39-42,共4页
盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。此外,结合国内情况,对如何进一步研究盈余管理提供了建议。
关键词 盈余管理 财务管理 中国 上市公司 频率分布法 特定应计模型
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内部控制质量与会计稳健性--来自深市A股公司2007-2010年年报的经验证据 被引量:120
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作者 方红星 张志平 《审计与经济研究》 CSSCI 北大核心 2012年第5期3-10,共8页
本文从会计稳健性产生的根源和过程两方面分析了内部控制质量对会计稳健性的影响。我们以2007—2010年深市A股非金融类上市公司为样本,采用Ball和Shivakumar应计/现金流模型实证检验了内部控制质量与会计稳健性的关系。实证结果表明,公... 本文从会计稳健性产生的根源和过程两方面分析了内部控制质量对会计稳健性的影响。我们以2007—2010年深市A股非金融类上市公司为样本,采用Ball和Shivakumar应计/现金流模型实证检验了内部控制质量与会计稳健性的关系。实证结果表明,公司具有较高的内部控制质量时,管理层机会主义行为受到限制,对预期经济损失"坏消息"及时识别和确认力度增加,会计稳健性增强;后续期间,相对内部控制质量没有变化的公司,内部控制质量提高的公司具有更高的会计稳健性,反之内部控制质量下降的公司则具有更低的会计稳健性,并且这一结论不受管理层盈余管理行为的影响。 展开更多
关键词 内部控制质量 会计稳健性 应计/现金流模型 盈余管理 管理层机会主义行为
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减值计提、管理层变更与盈余管理──以四川长虹为案例所作的检验与度量 被引量:6
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作者 柳青 朱明敏 《会计之友》 北大核心 2008年第28期26-30,共5页
本文运用全部应计利润模型和均值回复应计利润模型,对四川长虹2004年通过计提巨额资产减值准备进行盈余管理的行为进行了检验和度量,并对其管理层变更背景下的盈余管理动机进行了探讨。
关键词 盈余管理 资产减值准备 案例分析 全部应计利润模型 均值回复应计利润模型
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Experimental and numerical analysis of submerged floating tunnel 被引量:2
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作者 陈健云 李静 +1 位作者 孙胜男 苏志斌 《Journal of Central South University》 SCIE EI CAS 2012年第10期2949-2957,共9页
As a new type of structure which has never been built, submerged floating tunnel was studied mainly by numerical simulations. To further study the seismic response of a submerged floating tunnel, the first model exper... As a new type of structure which has never been built, submerged floating tunnel was studied mainly by numerical simulations. To further study the seismic response of a submerged floating tunnel, the first model experiment of submerged floating tunnel (SFT) under the earthquake was carried out on the unique underwater shaking table in China. The experimental results show that vertical excitation induces larger response than horizontal and different inclination degrees of the tether also cause different seismic responses. Subsequently, based on the fluid-structure interaction theory, the corresponding numerical model is established. And comparing the numerical results with the experimental results, those of shaking table test. Numerical model adopted is effective for it is shown that the numerical results are basically identical with dynamic response of SFT. 展开更多
关键词 submerged floating tunnel seismic response dynamic response shaking table test numerical simulation
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Residue curve maps of ethyl acetate synthesis reaction 被引量:1
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作者 郑辉东 田晖 +5 位作者 邹文虎 黄智贤 王晓达 邱挺 赵素英 吴燕翔 《Journal of Central South University》 SCIE EI CAS 2013年第1期50-55,共6页
The residue curve maps are considered as a powerful tool for the preliminary design of reactive distillation. The residue curve maps of ethyl acetate synthesis reaction were calculated based on the pseudo-homogeneous ... The residue curve maps are considered as a powerful tool for the preliminary design of reactive distillation. The residue curve maps of ethyl acetate synthesis reaction were calculated based on the pseudo-homogeneous rate-based kinetic model and the NRTL activity coefficient model. The results show that the unstable node branch emerges from the ethyl acetate/water edge, moving toward the chemical equilibrium surface with the increase of Damkoeler value (D), and the node reaches the ternary reactive azeotrope when D-∞ eventually. Conceptual design for the ethyl acetate synthesis of reactive distillation based on the residue curve maps is presented at last. 展开更多
关键词 residue curve maps ethyl acetate ESTERIFICATION conceptual design
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An improved self-adaptive membrane computing optimization algorithm and its applications in residue hydrogenating model parameter estimation 被引量:1
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作者 芦会彬 薄翠梅 杨世品 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第10期3909-3915,共7页
In order to solve the non-linear and high-dimensional optimization problems more effectively, an improved self-adaptive membrane computing(ISMC) optimization algorithm was proposed. The proposed ISMC algorithm applied... In order to solve the non-linear and high-dimensional optimization problems more effectively, an improved self-adaptive membrane computing(ISMC) optimization algorithm was proposed. The proposed ISMC algorithm applied improved self-adaptive crossover and mutation formulae that can provide appropriate crossover operator and mutation operator based on different functions of the objects and the number of iterations. The performance of ISMC was tested by the benchmark functions. The simulation results for residue hydrogenating kinetics model parameter estimation show that the proposed method is superior to the traditional intelligent algorithms in terms of convergence accuracy and stability in solving the complex parameter optimization problems. 展开更多
关键词 optimization algorithm membrane computing benchmark function improved self-adaptive operator
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An improved adaptive response surface method for structural reliability analysis 被引量:10
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作者 刘霁 李云 《Journal of Central South University》 SCIE EI CAS 2012年第4期1148-1154,共7页
The response surface method(RSM) is one of the main approaches for analyzing reliability problems with implicit performance functions.An improved adaptive RSM based on uniform design(UD) and double weighted regression... The response surface method(RSM) is one of the main approaches for analyzing reliability problems with implicit performance functions.An improved adaptive RSM based on uniform design(UD) and double weighted regression(DWR) was presented.In the proposed method,the basic principle of the iteratively adaptive response surface method is applied.Uniform design is used to sample the fitting points.And a double weighted regression system considering the distances from the fitting points to the limit state surface and to the estimated design points is set to determine the coefficients of the response surface model.Compared with the conventional approaches,the fitting points selected by UD are more representative,and a better approximation in the key region is also observed with DWR.Numerical examples show that the proposed method has good convergent capability and computational accuracy. 展开更多
关键词 response surface structural reliability uniform design weighted regression
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A new improved Alopex-based evolutionary algorithm and its application to parameter estimation 被引量:1
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作者 桑志祥 李绍军 董跃华 《Journal of Central South University》 SCIE EI CAS 2013年第1期123-133,共11页
In this work, focusing on the demerit of AEA (Alopex-based evolutionary algorithm) algorithm, an improved AEA algorithm (AEA-C) which was fused AEA with clonal selection algorithm was proposed. Considering the irratio... In this work, focusing on the demerit of AEA (Alopex-based evolutionary algorithm) algorithm, an improved AEA algorithm (AEA-C) which was fused AEA with clonal selection algorithm was proposed. Considering the irrationality of the method that generated candidate solutions at each iteration of AEA, clonal selection algorithm could be applied to improve the method. The performance of the proposed new algorithm was studied by using 22 benchmark functions and was compared with original AEA given the same conditions. The experimental results show that the AEA-C clearly outperforms the original AEA for almost all the 22 benchmark functions with 10, 30, 50 dimensions in success rates, solution quality and stability. Furthermore, AEA-C was applied to estimate 6 kinetics parameters of the fermentation dynamics models. The standard deviation of the objective function calculated by the AEA-C is 41.46 and is far less than that of other literatures' results, and the fitting curves obtained by AEA-C are more in line with the actual fermentation process curves. 展开更多
关键词 ALOPEX evolutionary algorithm Alopex-based evolutionary algorithm clone selection parameter estimation
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Spring constitutive model of rigid pile composite foundation and application in design of raft foundation 被引量:1
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作者 韩小雷 肖成安 +1 位作者 李稼轩 冯杰强 《Journal of Central South University》 SCIE EI CAS 2013年第4期1079-1084,共6页
The simplified analysis method based on the static equilibrium is generally adopted for raft design. The secondary stress of superstructure due to the differential settlement of the foundation is neglected, which lead... The simplified analysis method based on the static equilibrium is generally adopted for raft design. The secondary stress of superstructure due to the differential settlement of the foundation is neglected, which leads to larger support moments and longitudinal bending of raft compared with real values. The spring constitutive relation of composite foundation is obtained by the flat plate loading tests in Karst region. The interaction between the spring and the raft is equivalent to the interaction between the composite foundation and the raft. The model for superstructure-raft-composite foundation interaction analysis is thus established and the raft is designed. This method not only considers the nonlinear properties of composite foundation but also analyzes the influence of superstructure on bending moment and deformation of raft. Compared with the inverted floor method, the calculated values of moment become more reasonable and uneven settlements are considered. This can be references to the design of raft foundation in similar regions. 展开更多
关键词 spring constitutive relation composite foundation RAFT INTERACTION
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Design and application of electric oil pump in automatic transmission for efficiency improvement and start–stop function 被引量:1
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作者 刘艳芳 董鹏 +1 位作者 刘洋 徐向阳 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第3期570-580,共11页
For the purpose of improving efficiency and realizing start–stop function, an electric oil pump(EOP) is integrated into an 8-speed automatic transmission(AT). A mathematical model is built to calculate the transmissi... For the purpose of improving efficiency and realizing start–stop function, an electric oil pump(EOP) is integrated into an 8-speed automatic transmission(AT). A mathematical model is built to calculate the transmission power loss and the hydraulic system leakage. Based on this model, a flow-based control strategy is developed for EOP to satisfy the system flow requirement. This control strategy is verified through the forward driving simulation. The results indicate that there is a best combination for the size of mechanical oil pump(MOP) and EOP in terms of minimum energy consumption. In order to get a quick and smooth starting process, control strategies of the EOP and the on-coming clutch are proposed. The test environment on a prototype vehicle is built to verify the feasibility of the integrated EOP and its control strategies. The results show that the selected EOP can satisfy the flow requirement and a quick and smooth starting performance is achieved in the start–stop function. This research has a high value for the forward design of EOP in automatic transmissions with respect to efficiency improvement and start–stop function. 展开更多
关键词 automatic transmission electric oil pump mechanical oil pump start-stop function efficiency improvement forwarddriving simulation control strategy
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Scheme optimization of AT shifting element based on genetic algorithm
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作者 岳会军 刘艳芳 +2 位作者 马明月 徐向阳 王书翰 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第2期539-545,共7页
In order to realize the computer aided design of AT shifting element schemes, a mathematical model of shifting element schemes which can be easily identified by computers was built. Taking the transmission ratio seque... In order to realize the computer aided design of AT shifting element schemes, a mathematical model of shifting element schemes which can be easily identified by computers was built. Taking the transmission ratio sequence as an optimization objective and simple shifting logic between adjacent gears through operating only one shifting element as a constraint condition, a fitness function of shifting element schemes was proposed. ZF-8AT shifting element schemes were optimized based on GA work-box of MATLAB, and the feasibility of the optimization algorithm was verified. 展开更多
关键词 hydrodynamic automatic transmission shifting element scheme optimization
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Simulation calculation of solubility of insoluble compound M_mA_a in complex system
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作者 杨天足 张杜超 吴江华 《Journal of Central South University》 SCIE EI CAS 2012年第4期892-896,共5页
A simulation calculation model for the solubility of insoluble compound MmAa in complex system was established.According to coordination equilibrium principle,relevant dissociation reaction,complexation reaction,self-... A simulation calculation model for the solubility of insoluble compound MmAa in complex system was established.According to coordination equilibrium principle,relevant dissociation reaction,complexation reaction,self-complexation reaction and protonation reaction during insoluble compound dissolving were considered and then the mass balance equations about solubility calculation were obtained.In the case analysis,the solubility of silver chloride in ammonia system was obtained by simulation calculation,and curved surface charts of thermodynamic equilibrium about the total concentration of silver ions,pH and concentration of ammonia ions were drawn correspondingly.The results show that under the conditions of room temperature and 6 mol/L ammonia concentration,the calculated solubility value of silver chloride(34 g/L) is close to the actual value(31 g/L),demonstrating that this model is suitable for solubility calculation of insoluble compound MmAa in the complex system. 展开更多
关键词 complex system insoluble compound SOLUBILITY calculation model
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Coupling model for calculating prestress loss caused by relaxation loss,shrinkage,and creep of concrete
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作者 曹国辉 胡佳星 张锴 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第2期470-478,共9页
The calculation model for the relaxation loss of concrete mentioned in the Code for Design of Highway Reinforced Concrete and Prestressed Concrete Bridges and Culverts(JTG D62—2004) was modified according to experime... The calculation model for the relaxation loss of concrete mentioned in the Code for Design of Highway Reinforced Concrete and Prestressed Concrete Bridges and Culverts(JTG D62—2004) was modified according to experimental data. Time-varying relaxation loss was considered in the new model. Moreover, prestressed reinforcement with varying lengths(caused by the shrinkage and creep of concrete) might influence the final values and the time-varying function of the forecast relaxation loss. Hence, the effects of concrete shrinkage and creep were considered when calculating prestress loss, which reflected the coupling relation between these effects and relaxation loss in concrete. Hence, the forecast relaxation loss of prestressed reinforcement under the effects of different initial stress levels at any time point can be calculated using the modified model. To simplify the calculation, the integral expression of the model can be changed into an algebraic equation. The accuracy of the result is related to the division of the periods within the ending time of deriving the final value of the relaxation loss of prestressed reinforcement. When the time division is reasonable, result accuracy is high. The modified model works excellently according to the comparison of the test results. The calculation result of the modified model mainly reflects the prestress loss values of prestressed reinforcement at each time point, which confirms that adopting the finding in practical applications is reasonable. 展开更多
关键词 PRESTRESS relaxation loss shrinkage and creep theoretical analysis calculation model
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