2021 7th International Conference on Information Management (ICIM)最新文献_第3页

The Influence of Equity Pledge and Shareholding Ratio of Major Shareholders on Earnings Management 股权质押与大股东持股比例对盈余管理的影响

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417143

Liu Yanping, Gao Shuangshuang, W. Sisi

{"title":"The Influence of Equity Pledge and Shareholding Ratio of Major Shareholders on Earnings Management","authors":"Liu Yanping, Gao Shuangshuang, W. Sisi","doi":"10.1109/ICIM52229.2021.9417143","DOIUrl":"https://doi.org/10.1109/ICIM52229.2021.9417143","url":null,"abstract":"This paper will start from the motivation of enterprises to manipulate positive and negative earnings management, and combine the characteristics of controlling accruals and real earnings management, so as to make up for the lack of research on the direction, mode and degree of earnings management in the existing literature. At the same time, this study will provide a new explanation for the relationship between equity pledge of major shareholders and different ways of earnings management in different directions. In this paper, the pledge of major shareholders' equity is used as an external governance factor, and the shareholding ratio and equity nature of major shareholders are used as internal governance factors for simultaneous analysis, so as to explore the synergistic effect under the joint action and better explore the relationship between corporate governance and earnings management. This paper uses the A-share listed companies in China's Shanghai and Shenzhen stock markets from 2013 to 2018 as a research sample to explore the impact of Equity pledge on upward earnings management, and the moderating effect of the shareholding ratio of major shareholders on the relationship between equity pledge and upward earnings management.","PeriodicalId":168184,"journal":{"name":"2021 7th International Conference on Information Management (ICIM)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131087562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of HR Digital Transformation in the Cognitive Technology Era of the Sultanate of Oman 阿曼苏丹国认知技术时代人力资源数字化转型的影响

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417155

Mohammed Al Haziazi, S. Muthuraman, Nasser Al Yahyaei, Amani Al Balusi

{"title":"Influence of HR Digital Transformation in the Cognitive Technology Era of the Sultanate of Oman","authors":"Mohammed Al Haziazi, S. Muthuraman, Nasser Al Yahyaei, Amani Al Balusi","doi":"10.1109/ICIM52229.2021.9417155","DOIUrl":"https://doi.org/10.1109/ICIM52229.2021.9417155","url":null,"abstract":"To survive and thrive within the ever-changing environment, organizations must become digital, and a digital transformation of the business and organization is necessary. We believe it is interesting to look further into what consequences digitalization has for HR managers. The purpose of this study on explores and research how can organizations change the HR function to operate in a digital way, using digital tools to enhance, improve and deliver solutions, and continuously experiment and innovate with a prime link to the influence of HR digital transformation. The study will adopt the survey research design through the use of a structured questionnaire from the companies in the Sultanate of Oman that has adopted the digitalization of HR function. This study will highlight areas of the digitalization workplace, and a mechanism for adopting such technologies in the short term and maximizing its impact in the long-term. The result of the study will provide a direction for HR Managers to take a more active role in contributing to the era of digitalization in ensuring that the human capital is skilled and knowledgeable to meet the digitalization needs of the present and future.","PeriodicalId":168184,"journal":{"name":"2021 7th International Conference on Information Management (ICIM)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115732550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Research on Ctrip Corporate Social Responsibility Strategy: An Empirical Case 携程网企业社会责任战略研究:一个实证案例

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417158

Yanhong Liu, Lei Peng, T. Lin, Erwei Dong

引用次数: 1

The Impact of Online Delivery Services on the Financial Performance of Restaurants 在线外卖服务对餐馆财务绩效的影响

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417153

Ziboud Van Veldhoven, Paulien Aerts, Sanne Lies Ausloos, Jente Bernaerts, J. Vanthienen

引用次数: 2

The Warning and Governance of Online Public Opinion Research : —Based on the Crisp-Set Qualitative Comparative Analysis 网络舆情研究的预警与治理:基于脆集定性比较分析

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417152

Yanhong Liu, Yunqiao Shi, J. Lei, Wei Yao

引用次数: 0

Implementation of Lean Practices in Russian Manufacturing Companies 精益实践在俄罗斯制造企业中的实施

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417138

S. Smirnov, V. Zyabrikov

{"title":"Implementation of Lean Practices in Russian Manufacturing Companies","authors":"S. Smirnov, V. Zyabrikov","doi":"10.1109/ICIM52229.2021.9417138","DOIUrl":"https://doi.org/10.1109/ICIM52229.2021.9417138","url":null,"abstract":"Although the implementation of lean methodology is highly investigated in developed countries, it has sufficient potential for research in developing and transitional economies. So far there are few empirical works devoted to the implementation of lean practices in Russia, and this paper partially fills this gap. The main objective of the paper is to analyze the spread of lean practices, to identify the most frequently used practices, to reveal the industrial affiliation of companies, and to recognize the problems and obstacles during the introduction of lean techniques. For this purpose we have realized the descriptive empirical research, which was based on open secondary sources. The data about 133 companies from six manufacturing industries was collected, then it was processed, coded, and analyzed. Among the results of the study we have revealed that 5S and VSM were the most implementing practices, most of the companies simultaneously practiced from 3 to 7 lean methods. Low personnel involvement, poor organizational culture and challenges during the scaling-up of a pilot project are the most frequent problems of lean methods’ implementation. The study has limitations typical for works based on secondary sources","PeriodicalId":168184,"journal":{"name":"2021 7th International Conference on Information Management (ICIM)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125341437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Tax Incentives on the Efficiency of Corporate Technological Innovation 税收优惠对企业技术创新效率的影响

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417145

Long Wu, Yunjing He

{"title":"Impact of Tax Incentives on the Efficiency of Corporate Technological Innovation","authors":"Long Wu, Yunjing He","doi":"10.1109/ICIM52229.2021.9417145","DOIUrl":"https://doi.org/10.1109/ICIM52229.2021.9417145","url":null,"abstract":"By utilizing the 2010–2018 data of A-share listed companies in China, the corporate innovation efficiency is measured using the DEA model — the mechanism whereby tax incentives affect innovation efficiency is explored, and the moderating effects of property right nature and market competition on innovation motivation policies are analyzed. As the empirical results demonstrate, the overall level of technological innovation is rather low among China’s listed companies. Tax incentives play a significant role in promoting the efficiency of corporate technological innovation. Heterogeneity is present in their effect. In other words, tax incentives can significantly enhance the corporate innovation efficiency for non-state-owned enterprises while producing an insignificant effect in the case of state-owned enterprises. Furthermore, the degree of market competition increases the incentive effect of preferential tax policies with fiercer market competition, which reflects a more distinct effect of such policies. On the basis of these findings, policy suggestions are proposed for further perfecting the preferential tax policies and enhancing the efficiency of corporate technological innovation.","PeriodicalId":168184,"journal":{"name":"2021 7th International Conference on Information Management (ICIM)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122224438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A New Method of Group Information Recommendation Based on the User Dynamic Profile Information Optimization 基于用户动态配置信息优化的群组信息推荐新方法

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417144

Yang Jun, L. Peilin

引用次数: 0

International Comparison of Government Accounting System 政府会计制度的国际比较

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417136

Long Wu, Youyou Liu

引用次数: 0

Online Destination Image Generated by National Tourism Organizations Hosed WeChat Official Accounts 国家旅游组织生成的在线旅游目的地形象拥有100多个公众号

2021 7th International Conference on Information Management (ICIM) Pub Date : 2021-03-27 DOI: 10.1109/ICIM52229.2021.9417140

Xinjian Liang, Jiaolong Xue

引用次数: 2