6篇
您的检索式：作者名="Donglin Xia"
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| 1 | Corporate Governance and Accounting Conservatism in China显示文摘A principal-agent relationship exists among creditors,shareholders and management,and information asymmetry among them leads to asymmetric loss functions,which induces conservative accounting.This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China.We find that a higher degree of leverage,lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting.We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises,which leads to more conservative financial reporting among the former.However,a decrease in such concerns leads to a decrease in accounting conservatism.Overall,we find that among the determinants of conservatism in China,debt is the most important,followed by ownership,and that board has little influence. | Donglin Xia Song Zhu | 2009 | China Journal of Accounting Research2009，，2： | 6 |
| 2 | Inductive heat property of Fe_3O_4 nanoparticles in AC magnetic field for local hyperthermia显示文摘Magnetite (Fe3O4) nanoparticles with different magnetic properties were prepared by coprecipitation of Fe3+ and Fe2+ with aqueous NaOH solution. The inductive heat properties of Fe3O4 nanoparticles in an alternating current (AC) magnetic field were investigated for local hyperthermia. The maximum saturation magnetization Ms of Fe3O4 nanoparticles is 65.53 emu·g-1 under the optimum conditions of Fe3+: Fe2+ molar ratio at 1.8:1. The Ms of Fe3O4 nanoparticles decreased as the Fe3+/Fe2+ molar ratio increased. But the coercivity Hc increases with the increasing of Fe3+/Fe2+ molar ratio. Exposed in the AC magnetic field for 29 min, the temperatures of physiological saline suspension containing Fe3O4 nanoparticles were 42-97.5 ℃. The inductive heat property of Fe3O4 nanoparticles in AC magnetic field decreases as Hc increases, but increases with the increasing of Ms. The Fe3O4 nanoparticles would be useful as good thermoseeds for localized hyperthermia treatment of cancers. | ZHAO Donglin ZENG Xianwei XIA Qisheng TANG Jintian | 2006 | Rare Metals2006，25，z1： | 5 |
| 3 | Electrodeposited and selenized CIGS thin films for solar cells显示文摘 | Donglin Xia Jangzhuang Li Man Xu Xiujian Zhao | 2007 | Journal of Non-Crystalline Solids2007，，12： | 2 |
| 4 | Fabrication and electrical properties of lead ziroconate titanate thick films using new Sol-Gel processing显示文摘 | Xia Donglin Liu Meidong Zeng Yike | 2001 | J Mat Sci2001，12，： | 1 |
| 5 | Fabrication and electrical properties of lead ziroconate titanate thick films by the new Sol- Gel method显示文摘 | Xia Donglin Liu Meidong Zeng Yike | 2001 | Materials Science and Engineerings2001，87，： | 1 |
| 6 | Electrodeposited and selenized CIGS thin films for solar cells显示文摘 | Xia Donglin Li Jangzhuang Xu Man | 2008 | Journal of Non-Crystalline Solids2008，354，1213： | 1 |
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