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审计质量与私有信息搜寻——基于实地调研的证据 被引量:1
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作者 马梦迪 李烁 王菊仙 《会计与经济研究》 CSSCI 北大核心 2024年第1期103-117,共15页
投资者使用公开信息和私有信息两类信息进行决策,审计是公司公开信息质量的重要保证。文章从投资者决策角度,使用实地调研衡量投资者的私有信息搜寻行为,检验审计质量对投资者私有信息搜寻行为的影响。研究发现,较高的审计质量会促进投... 投资者使用公开信息和私有信息两类信息进行决策,审计是公司公开信息质量的重要保证。文章从投资者决策角度,使用实地调研衡量投资者的私有信息搜寻行为,检验审计质量对投资者私有信息搜寻行为的影响。研究发现,较高的审计质量会促进投资者私有信息搜寻行为,具体表现在提高投资者参与实地调研的次数、公司接待实地调研的天数和接待参与调研的投资者数量。进一步研究发现,审计质量对私有信息搜寻的影响在不同财务报告质量的公司中没有明显差异,而在业务复杂程度更高的公司更加显著,表明审计质量对私有信息搜寻的影响主要基于鼓励效应而非替代效应。文章基于投资者视角,为审计质量如何影响投资者私有信息搜寻行为提供新证据,同时在信息公平披露监管等方面提出建议。 展开更多
关键词 审计质量 私有信息搜寻 实地调研 鼓励效应 替代效应
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FHY3 and FAR1 Integrate Light Signals with the miR156-SPL Module-Mediated Aging Pathway to Regulate Arabidopsis Flowering 被引量:16
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作者 Yurong Xie Qin Zhou +7 位作者 Yongping Zhao Quanquan Li Yang Liu mengdi ma Baobao Wang Rongxin Shen Zhigang Zheng Haiyang Wang 《Molecular Plant》 SCIE CAS CSCD 2020年第3期483-498,共16页
In response to competition for light from their neighbors,shade-intolerant plants flower precociously to ensure reproductive success and survival.However,the molecular mechanisms underlying this key developmental swit... In response to competition for light from their neighbors,shade-intolerant plants flower precociously to ensure reproductive success and survival.However,the molecular mechanisms underlying this key developmental switch are not well understood.Here,we show that a pair of Arabidopsis transcription factors essential for phytochrome A signaling,FAR-RED ELONGATED HYPOCOTYL3(FHY3)and FAR-RED IMPAIRED RESPONSE1(FAR1),regulate flowering time by integrating environmental light signals with the miR156-SPL module-mediated aging pathway.We found that FHY3 and FAR1 directly interact with three flowering-promoting SQUAMOSA-PROMOTER BINDING PROTEIN-LIKE(SPL)transcription factors,SPL3,SPL4,and SPL5,and inhibit their binding to the promoters of several key flowering regulatory genes,including FRUITFUL(FUL),LEAFY(LFY),APETALA1(AP1),and MIR172C,thus downregulating their transcript levels and delaying flowering.Under simulated shade conditions,levels of SPL3/4/5 proteins increase,whereas levels of FHY3 and FAR1 proteins decline,thus releasing SPL3/4/5 from FHY3/FAR1 inhibition to allow activation of FUL,LFY,AP1,and MIR172C and,consequently,early flowering.Taken together,these results unravel a novel mechanism whereby plants regulate flowering time by integrating environmental cues(such as light conditions)and an internal developmental program(the miR156-SPL module-mediated aging pathway). 展开更多
关键词 ARABIDOPSIS FHY3/FAR1 SPL3/4/5 FUL/LFY/AP1 MIR172C flowering time
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DELLA proteins interact with FLC to repress flowering transition 被引量:12
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作者 Mingzhe Li Fengying An +4 位作者 Wenyang Li mengdi ma Ying Feng Xing Zhang Hongwei Guo 《Journal of Integrative Plant Biology》 SCIE CAS CSCD 2016年第7期642-655,共14页
Flowering is a highly orchestrated and extremely ct critical process in a plant's life cycle. Previous study has ademonstrated that SUPPRESSOR OF OVEREXPRESSION OF pCONSTANS 1(SOC1) and FLOWERING LOCUS T(FT) inte... Flowering is a highly orchestrated and extremely ct critical process in a plant's life cycle. Previous study has ademonstrated that SUPPRESSOR OF OVEREXPRESSION OF pCONSTANS 1(SOC1) and FLOWERING LOCUS T(FT) integrate m^-1 the gibberellic acid(GA) signaling pathway and vernalization higpathway in regulating flowering time, but detailed molecular Hmechanisms remain largely unclear. In GA signaling pathway,DELLA proteins are a group of master transcriptional regulators, while in vernalization pathway FLOWERING LOCUS C(FLC) is a core transcriptional repressor that down-regulates the expression of SOC1 and FT. Here, we report that DELLA proteins interact with FLC in vitro and in vivo, and the LHRI domains of DELLAs and the C-terminus of MADS domain of FLC are required for these interactions.Phenotypic and gene expression analysis showed that mutation of FLC reduces while over-expression of FLC enhances the GA response in the flowering process. Further,DELLA-FLC interactions promote the repression ability of FLC on its target genes. In summary, these findings report that the interaction between MADS box transcription factor FLC and GRAS domain regulator DELLAs may integrate various signaling inputs in flowering time control, and shed new light on the regulatory mechanism both for FLC and DELLAs in regulating gene expression. 展开更多
关键词 ARABIDOPSIS CO-REPRESSOR DELLAs FLC FLOWERING
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Enhanced Efficiency of Amide-Substituted Quinuclidine-Boranes as Hydridic Hydrogen Atom Transfer Catalysts for Photoinduced Hydroalkylation of Unactivated Olefins
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作者 Xiao Yang mengdi ma +3 位作者 Meichen Xu Yubing Pang Haiying Zhao Juntao Ye 《Chinese Journal of Chemistry》 CSCD 2024年第24期3227-3233,共7页
An amide-substituted quinuclidine-borane has been identified as a more efficient hydridic hydrogen atom transfer(HAT)catalyst for the hydroalkylation of unactivated olefins under visible-light irradiation.^(1)H NMR ti... An amide-substituted quinuclidine-borane has been identified as a more efficient hydridic hydrogen atom transfer(HAT)catalyst for the hydroalkylation of unactivated olefins under visible-light irradiation.^(1)H NMR titration experiments reveal that the amide moiety of the quinuclidine-borane catalyst forms stronger hydrogen bonds with the carbonyl substrates,thereby improving the reaction yields.Furthermore,it was found that the reaction yields correlate well with the association constant between the quinuclidine-borane catalyst and the carbonyl substrate.A scale-up reaction using a continuous-flow photoreactor has also been demonstrated. 展开更多
关键词 Hydrogen atom transfer BORANE Unactivated olefin HYDROALKYLATION Photocatalysis
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