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《Journal of China University of Geosciences(Social Sciences Edition)》 2009-04
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Corporate Governance,Financial Character and Violation Forecast

ZHA Dao-Lin1,LEI Guang-Yong2(1.Faculty of Economy and Management,China University of Geosciences,Wuhan 430074,China;2.Business School,University of International Business and Economics,Beijing 100029,China)  
In order to help the investors recognize the illegal behavior of the listed companies and protect their interests,this paper selects all the listed companies which received public punishments from Shenzhen Stock Exchange,Shanghai Stock Exchange and Securities Regulatory Commission because of illegal information disclosure between 2001 and 2005 as researching samples.Based on the financial character and corporate governance,the paper sets up a forecast model about whether or not the listed company would get a public punishment.The identifying effect of the model is good,and it also indicates that the bigger the total asset turnover rate,the return on asset and the percentage of independent directors,the less likely the listed company would get a public punishment,if the auditing opinion is also a standard one.Besides,the product of return on asset and total asset turnover rate also can affect the predicting result.
【Fund】: 国家社会科学基金项目(07BJY029);; “教育部新世纪优秀人才支持计划”项目(NCET-06-0144)
【CateGory Index】: F272;F275;F224
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【Citations】
Chinese Journal Full-text Database 3 Hits
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2 WEN Shou xun 1, YANG Wu 2 (1 College of Business Administration,Chongqing University, Chongqing 400044, China; 2. College of Computer, Chongqing University, Chongqing 400044, China);Research on Penalty Effect of Listed firm' Information Disclosure Violation[J];Journal of Chongqing University(Natural Science Edition);2002-11
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 WANG Wan-Qiu, ZHANG Yan-Qiu ( College of Economics and Management, Beijing University of Technology, Beijing 100022, China; College of Business, Beijing Associated University, Beijing 100101, China );Study on the Information Asymmetry of Listed Company[J];Journal of Beijing Polytechnic University Social Sciences Edition;2004-02
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3 YANG Hua (Accounting Faculty,Zibo Vocational College,Zibo 255314,China);Empirical Research on Influencing Factors of the Types of Auditors' Opinions for the Listed Companies:Take A-Stock between Shanghai and Shenzhen in 2004 as an Example[J];Journal of Shandong Institute of Business and Technology;2008-04
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7 JIANG Jing-qing1,LI Yan-xi21.Liaoning Foreign Economic Trade College,Dalian 116052,China;2.School of Management,Dalian University of Technology,Dalian 116023,China;Impact of going concern hypothesis upon audit opinion——an empirical study on China's stock markets[J];Journal of Dalian University of Technology(Social Sciences);2007-02
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9 SHEN Yuqing1 CHI Wuchun2 ZENG Yong1(1.University of Electronic Science and Technology of China,Chengdu,China;2.National Chengchi University,Taibei,China);Audit Partner Tenure,Audit Firm Tenure and Audit Quality[J];Chinese Journal of Management;2008-02
10 HUANG Yanjun;An Empirical Study on the Influencing Factors of Listed Companies of China Disobeying Information-disseminating Regulation[J];Journal of Shanghai Finance College;2005-02
China Proceedings of conference Full-text Database 2 Hits
1 Dong Nanyan Zhang Junrui (The School of Management,Xi'an Jiaotong University,710049);The Effects of Ownership Structure on the Types of Audit Opinions:An Empirical Evidence[A];[C];2005
2 ;Corporate Governance &Audit Opinion:Evidence from Chinese Listed Companies[A];[C];2005
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