本文以2006年12月31日以前在中国上市的1162个上市公司为样本,用实证方法研究公司治理结构对内部控制有效性的影响。研究发现:年终股东大会出席率与公司内部控制有效性显著正相关;国有控股公司在财务报告质量上显著优于其他公司;董事会...本文以2006年12月31日以前在中国上市的1162个上市公司为样本,用实证方法研究公司治理结构对内部控制有效性的影响。研究发现:年终股东大会出席率与公司内部控制有效性显著正相关;国有控股公司在财务报告质量上显著优于其他公司;董事会实际规模和监事会规模与公司绩效显著正相关;董事长兼任总经理会显著降低财务报告质量;设立审计委员会与公司绩效显著正相关;管理层的诚信和道德价值观念与公司内部控制有效性显著正相关;管理者的风险偏好与内部控制有效性呈显著的 U 型关系;管理层对员工胜任能力的重视程度与公司经营绩效和对法律法规遵循显著正相关;董事会监事会两会会议频率和第一大股东的控制力对内部控制有效性没有显著影响。展开更多
Objective and accurate assessment of the degree of ocular motor nerve palsy is helpful not only in the evaluation of prognosis, but also for the screening of treatment methods. However, there is currently no comprehen...Objective and accurate assessment of the degree of ocular motor nerve palsy is helpful not only in the evaluation of prognosis, but also for the screening of treatment methods. However, there is currently no comprehensive measure of its severity. In this study, we designed the Ocular Motor Nerve Palsy Scale and investigated its validity and reliability. Six experts were invited to grade and evaluate the scale. The study recruited 106 patients with a definite diagnosis of unilateral isolated ocular motor nerve palsy. Three physicians evaluated the patients using the scale. One of the three physicians evaluated the patients again after 24 hours. The content validity index（CVI） and factor analysis were used to analyze the scale＇s construct validity. The intraclass correlation coefficient and Cronbach＇s alpha were used to evaluate the inter-rater and test-retest reliability and the internal consistency. The CVI results（I-CVI = 1.0, S-CVI = 0.9, Pc = 0.016, K＊ = 1） indicated good content validity. Factor analysis extracted two common factors that accounted for 85.2% of the variance. Furthermore, the load value of each component was above 0.8, indicating good construct validity. The Ocular Motor Nerve Palsy Scale was found to be highly reliable, with an inter-rater reliability intraclass correlation coefficient of 0.965（P 0.01）, a test-retest reliability intraclass correlation coefficient of 0.976（P 0.01）, and Cronbach＇s alpha values of 0.63–0.70. In conclusion, the Ocular Motor Nerve Palsy Scale with good validity and reliability can be used to quantify the severity of ocular motor nerve palsy. This study was registered at Chinese Clinical Trial Registry（registration number： Chi CTR-OOC-17010702）.展开更多
文摘本文以2006年12月31日以前在中国上市的1162个上市公司为样本,用实证方法研究公司治理结构对内部控制有效性的影响。研究发现:年终股东大会出席率与公司内部控制有效性显著正相关;国有控股公司在财务报告质量上显著优于其他公司;董事会实际规模和监事会规模与公司绩效显著正相关;董事长兼任总经理会显著降低财务报告质量;设立审计委员会与公司绩效显著正相关;管理层的诚信和道德价值观念与公司内部控制有效性显著正相关;管理者的风险偏好与内部控制有效性呈显著的 U 型关系;管理层对员工胜任能力的重视程度与公司经营绩效和对法律法规遵循显著正相关;董事会监事会两会会议频率和第一大股东的控制力对内部控制有效性没有显著影响。
基金supported by the National Natural Science Foundation of China,No.81674052
文摘Objective and accurate assessment of the degree of ocular motor nerve palsy is helpful not only in the evaluation of prognosis, but also for the screening of treatment methods. However, there is currently no comprehensive measure of its severity. In this study, we designed the Ocular Motor Nerve Palsy Scale and investigated its validity and reliability. Six experts were invited to grade and evaluate the scale. The study recruited 106 patients with a definite diagnosis of unilateral isolated ocular motor nerve palsy. Three physicians evaluated the patients using the scale. One of the three physicians evaluated the patients again after 24 hours. The content validity index（CVI） and factor analysis were used to analyze the scale＇s construct validity. The intraclass correlation coefficient and Cronbach＇s alpha were used to evaluate the inter-rater and test-retest reliability and the internal consistency. The CVI results（I-CVI = 1.0, S-CVI = 0.9, Pc = 0.016, K＊ = 1） indicated good content validity. Factor analysis extracted two common factors that accounted for 85.2% of the variance. Furthermore, the load value of each component was above 0.8, indicating good construct validity. The Ocular Motor Nerve Palsy Scale was found to be highly reliable, with an inter-rater reliability intraclass correlation coefficient of 0.965（P 0.01）, a test-retest reliability intraclass correlation coefficient of 0.976（P 0.01）, and Cronbach＇s alpha values of 0.63–0.70. In conclusion, the Ocular Motor Nerve Palsy Scale with good validity and reliability can be used to quantify the severity of ocular motor nerve palsy. This study was registered at Chinese Clinical Trial Registry（registration number： Chi CTR-OOC-17010702）.
