Promotion Research of the E-Commerce Site in Small and Medium-Sized Enterprises

This paper first presents the e-commerce website development status of small and medium-sized enterprises (SMEs); and then studies the ways to promote e-commerce websites in the information age using various research methods. Moreover, it points out the problems in e-commerce websites promotion in SMEs, and puts forward ways and thoughts to settle the problems.

Empirical Research on the Relation Between Shares Reduction of Senior Executives and Earnings Management

Using listed companies with a presence of shares reduction of senior executives after the split share structure reform as research objects, we systematically study whether there are changes in earnings management behavior of senior executives’ shares reduction, as well as the relationship between the shares reduction degree and earnings management degree. Our analysis reveals that companies with a presence of shares reduction of senior executives have significantly positive controls over accounting earnings in the years of 2008 and 2009. However, there is no significant correlation between the level of earnings management of listed companies in China and the scale of shares reduction of senior executives