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实证结果表明,审计委员会的独立性、专业性与审计收费显著正相关,与本文的预期假设一致。
Our empirical results show that audit committee independence and expertise are significantly and positively associated with the audit fees, which is consistent with our hypotheses.
传统的汇率理论是构建在有效市场与理性预期假设基础上的,近年来,该理论不断遭受人们的质疑与挑战。
The traditional exchange rate theory basing on the hypotheses of efficient market and rational expectations has in recent years been the victim of people's doubts and challenges.
在发达的金融市场上,回购利率的期限结构服从纯预期假设,无论从经济意义上还是从统计意义上来说风险溢酬都不显著。
In the developed financial markets, the term structure of repo rate follows pure expectation hypothesis, and risk premium is not significant both economically and statistically.
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