查看更多>>摘要：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 Mscore 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.
查看更多>>摘要：Outlets are a new challenge to the retail industry after the continuous development of the market economy.However,academic research on outlets is very scarce.The purpose of this research is to study the relationship between outlets' marketing methods and customer perception.This research cooperates with Shanghai International Fashion Education Center (SIFEC),and conducts convenience sampling on the research objects as the samples.By using quantitative research methods and questionnaire survey tools,the researchers studied the relationships among experience marketing,perceived value,customer satisfaction and loyalty of customers to outlets.The research found that outlets' experience marketing will influence customer perceived value effectively and affect consumer satisfaction and loyalty indirectly.
国家科技期刊平台
NSTL
万方数据
维普