{"id":"https://openalex.org/W577790736","doi":null,"title":"A\u80a1\u516c\u53f8\u8d22\u52a1\u91cd\u8ff0\u7684\u5927\u80a1\u4e1c\u81ea\u5229\u52a8\u673a\u2014\u2014\u6765\u81ea2003\uff5e2009\u5e74\u7684\u7ecf\u9a8c\u8bc1\u636e","display_name":"A\u80a1\u516c\u53f8\u8d22\u52a1\u91cd\u8ff0\u7684\u5927\u80a1\u4e1c\u81ea\u5229\u52a8\u673a\u2014\u2014\u6765\u81ea2003\uff5e2009\u5e74\u7684\u7ecf\u9a8c\u8bc1\u636e","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W577790736","mag":"577790736"},"language":"zh","primary_location":{"id":"mag:577790736","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/96682X/201104/37660680.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306558559","display_name":"\u8d22\u653f\u7814\u7a76","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u8d22\u653f\u7814\u7a76","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003528239","display_name":"\u9648\u4f1f\u5fe0","orcid":"https://orcid.org/0009-0004-7656-6374","observed_orcids":["https://orcid.org/0009-0004-7656-6374"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u9648\u4f1f\u5fe0","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"\u5434\u78ca\u78ca","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u5434\u78ca\u78ca","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.14261274,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"4","first_page":"70","last_page":"73"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.7950000166893005},{"id":"https://openalex.org/keywords/controlling-shareholders","display_name":"controlling shareholders","score":0.6140000224113464},{"id":"https://openalex.org/keywords/self-interest-motives","display_name":"self-interest motives","score":0.7210000157356262},{"id":"https://openalex.org/keywords/a-share-listed-firms","display_name":"A-share listed companies","score":0.8539999723434448},{"id":"https://openalex.org/keywords/value-management","display_name":"value management","score":0.5799999833106995},{"id":"https://openalex.org/keywords/share-repurchases","display_name":"share repurchases","score":0.6830000281333923}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35238826274871826}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:577790736","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/96682X/201104/37660680.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306558559","display_name":"\u8d22\u653f\u7814\u7a76","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u8d22\u653f\u7814\u7a76","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7016777121","https://openalex.org/W1485042507","https://openalex.org/W982474701","https://openalex.org/W2266876062","https://openalex.org/W2278662731","https://openalex.org/W2523024319","https://openalex.org/W1565778867","https://openalex.org/W1006789554","https://openalex.org/W2353123972","https://openalex.org/W2336528347"],"abstract_inverted_index":{"\u672c\u6587\u4ee52003\uff0d2009\u5e74\u671f\u95f4\u5168\u90e8\u6302\u724c\u4ea4\u6613\u7684A\u80a1\u4e0a\u5e02\u516c\u53f8\u4f5c\u4e3a\u7814\u7a76\u6837\u672c\uff0c\u53d1\u73b0\u8d22\u52a1\u91cd\u8ff0\u4e3b\u8981\u53d7\u5230\u4e0e\u5927\u80a1\u4e1c\u5229\u76ca\u5bc6\u5207\u76f8\u5173\u7684\u516c\u53f8\u518d\u878d\u8d44\u3001\u4fdd\u58f3\u3001\u9650\u552e\u80a1\u89e3\u7981\u540e\u7684\u5e02\u503c\u7ba1\u7406\u7b49\u56e0\u7d20\u7684\u5f71\u54cd\u3002\u672a\u53d1\u73b0\u8d22\u52a1\u91cd\u8ff0\u4e0e\u7ba1\u7406\u5c42\u884c\u4f7f\u671f\u6743\u3001\u51cf\u6301\u80a1\u4efd\u4e4b\u95f4\u7684\u7cfb\u7edf\u6027\u8054\u7cfb\u3002\u8fd9\u4e00\u53d1\u73b0\u663e\u793a\uff0c\u4e0d\u540c\u4e8e\u6b27\u7f8e\u56fd\u5bb6\u7684\u5df2\u6709\u7814\u7a76\u7ed3\u8bba\uff0cA\u80a1\u516c\u53f8\u8d22\u52a1\u91cd\u8ff0\u4e3b\u8981\u7531\u5927\u80a1\u4e1c\u81ea\u5229\u52a8\u673a\u5f15\u8d77\u3002":[0]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
