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1.
假冒伪劣农资行为的机理探求及打假的博弈分析   总被引:1,自引:0,他引:1  
农业生产资料是农业生产的基本要素,假冒伪劣农资行为对社会和经济的影响很大。在对假冒伪劣农资行为机理进行经济学意义分析的基础上,根据不完美信息动态博弈理论,建立农资品双价交易的博弈模型和政府打假的博弈模型,围绕模型中的变量分别从提高伪装成本、加强政府监管、增加打击和惩处力度等方面进行讨论。研究表明,要实现农资市场的短期净化,政府应该加大对假冒伪劣农资行为的惩罚力度,同时增强对政府监管打假部门的激励。  相似文献   

2.
近年来企业会计信息质量每况愈下,会计核算严重失实,会计信息失真日益猖獗、泛滥,会计造假引起社会广泛关注。会计造假危害严重,会计打假刻不容缓。本文主要从企业会计人员做假账的危害与根源上探讨会计打假治假的对策。  相似文献   

3.
海归造假或者变相造假近些年引起了众多人的关注。就例举了一些造假的现象、通过心理分析和利益博弈指出了它们造假行为背后的根源,并对防范海归造假与变相造假提出了一些防范方法和路径。  相似文献   

4.
证券市场是资本市场的核心,近年来证券市场暴露的会计造假案件干扰了我国资本市场的健康发展。本文运用博弈模型分析上市公司会计造假的现象,提出对这一问题必须加强证券市场的会计监管,然后根据《会计法》、《证券法》等提出了适合我国国情的会计监管措施。  相似文献   

5.
谢登禹 《现代商业》2007,(23):46-46
会计造假问题由来己久,人们采用了众多的手段和方法,却一直未能彻底解决这一问题。在我国,近年来,政府加大了会计打假与治理力度,使得会计造假行为有所收敛,但客观地说,我国会计造假依然十分严重。可见,在全球范围内,会计造假已成顽疾,如毒瘤般地在资本市场和工商业界滋生蔓延,难以疗治。  相似文献   

6.
试析我国会计造假外部根源及治理   总被引:1,自引:0,他引:1  
会计造假问题由来己久,人们采用了众多的手段和方法,却一直未能彻底解决这一问题.在我国,近年来,政府加大了会计打假与治理力度,使得会计造假行为有所收敛,但客观地说,我国会计造假依然十分严重.可见,在全球范围内,会计造假已成顽疾,如毒瘤般地在资本市场和工商业界滋生蔓延,难以疗治.  相似文献   

7.
"最近有点烦."唐骏毫不避讳地表达了近日被"学历造假门"缠身的困扰.自7月1日"打假专业户"方舟子在微博上质疑唐骏学历造假后,对这位"打工皇帝"的质疑声便排山倒海般涌现.  相似文献   

8.
本文从经济学的角度分析了数码防伪对造假成本和利润的影响。通过对制假者要承担的“三类风险”分析中可以看出:数码防伪技术的有效推广和使用,不仅大大提高了造假成本,降低了利润空间,而且为政府行政执法提供了有效的打假线索,从而使得造假风险提高, 有利于从源头打击和扼制大规模造假的可能。  相似文献   

9.
现行体制的弊端为会计造假提供了生存的土壤,造假已成为社会问题,更有甚者上市公司都依靠虚假报表利用上市谋取暴利,造假形成的社会弊端,危害社会后果难以想象,由此可见会计打假工作已刻不容缓。国家必须制定行之有效的措施,对违法违规的造假行为予以重罚,一切出具虚假报告造假者,要受到严厉的法律制裁,只有这样才能遏止住会计的造假问题。  相似文献   

10.
随着计算机在会计核算和管理系统的迅速普及和广泛运用,计算机在给财务管理带来方便和效益同时,也存在着较难防范的造假弊端,我们面临着越来越繁重的防范计算机造假和打假任务。  相似文献   

11.
刘彬  陈圻 《商业研究》2005,(13):187-189
自2001年以来,商标侵权假冒案件数量及其在全部商标违法案件中所占的比例存在持续走高的现象,从博弈的角度分析其中三个要素,即打击侵权的成本、罚款数额和非法经营额。结果表明造成该现象的主要原因在于罚款数额与非法经营额相关关系弱,罚款数额不足以对商标违法起到惩戒作用。  相似文献   

12.
Based on unique custom seizure data, we extrapolate robust figures on the amount of counterfeit and piracy in German imports. We therefore outline a simple model which explores estimation biases in counterfeit statistics provided by utility‐maximising custom agencies. Our empirical strategy sets out to (i) provide evidence on bias and, (ii) guided by theory, identify an unbiased subsample of the data. Upper bound population estimates (counterfeit shares) for 2010–11 suggest that around 17 per cent of all German imports are counterfeit. In addition, we highlight differences in counterfeit trade by commodity and distribution channel, and conclude with policy advice.  相似文献   

13.
The COVID-19 pandemic has led to a significant increase in the demand for counterfeit luxury products, and the black market is expected to grow continuously in the post pandemic era. The present research aimed to examine how verbal and visual aspects of anti-counterfeiting advertising affect the purchase of counterfeit luxury brands. For the verbal element, we included two types of anti-counterfeiting messages: value-expressive and social-adjustive. For the visual element, two modes of visual presentation were compared; participants were presented either with images of counterfeit products only, or with images of both counterfeit and genuine products. The results from two experiments demonstrated that both variables interacted with consumers' self-construal in determining the effects of anti-counterfeiting advertising. Participants with independent self-construal expressed a lower intention to purchase counterfeit luxury products when a value-expressive message was used or when only an image of the counterfeit was included. In contrast, participants with interdependent self-construal exhibited a lower purchase intention when a social-adjustive message was utilized or when images of both the counterfeit and authentic brands were presented side-by-side. Moreover, anti-counterfeiting messages influenced participants’ purchase intentions through the perceptions of social-adjustive and value-expressive benefits, whereas the effect of presentation mode was mediated by the fluency experienced by the participants when processing the advertisement. Our research findings contribute theoretically to the literature on social motives, evaluation mode, comparative advertising, and self-construal, and will assist practitioners in developing effective communication strategies to reduce the consumption of counterfeit luxury brands.  相似文献   

14.
The purpose of this paper was to explore the relationship of three variables (concern with apparel industry issues, knowledge about counterfeiting and attitude towards counterfeit apparel products) with consumer willingness towards paying a premium for non‐counterfeit goods. The intent of the research was to develop a theoretically based foundation from which educators and apparel industry leaders can develop policy regarding counterfeit goods. Will consumer concern and knowledge influence the behavioural intent of paying more for non‐counterfeit goods? We surveyed 244 undergraduate students within a fashion and apparel programme at a large Midwestern university. In this study, willingness to pay more for non‐counterfeit goods increased directly with greater concern, knowledge and attitude towards counterfeit apparel goods.  相似文献   

15.
仿冒品现象已成为商业社会中备受关注的问题,而消费者的重复消费是它盛行的重要形态之一。本文建立消费者的仿冒品满意度整合模型,来明确仿冒品被重复消费的缘由与机制。通过调查和分析得到了以下主要结论:第一,消费者的产品涉入度、奢侈品消费动机、品牌消费认同和诚信意识对于仿冒品的绩效期望和绩效感知分别有较为显著的影响;第二,仿冒品的绩效期望和绩效感知分别对于它的满意度和重复消费有较为显著的正向影响。这些表明,仿冒品的重复性消费以消费者的专业性和诚实性为基础,并受到较高的消费预期和真实的用后感驱动。这些都为知名品牌战略制衡仿冒品提出了严峻挑战。  相似文献   

16.
Abstract

This paper investigates the impact of price consciousness, perceived risk, and ethical obligation on attitude and intention towards counterfeit products. Data were collected from a sample of 200 respondents via an online questionnaire. A conceptual model was derived and tested via structural equation modelling in the contexts of symbolic and experiential counterfeit products. Findings show differences in the factors (and weight thereof) impacting attitude and purchase intention in the two product contexts. Specifically, ethical obligation and perceived risk are found to be significant predictors of attitude towards both symbolic and counterfeit products, while price consciousness is found to predict only attitude towards experiential products, but not purchase intention in either counterfeit product context.  相似文献   

17.
Abstract

Counterfeiting is one of the fastest-growing industries in the world across a wide range of product categories, including music, movies, food, computer software, pharmaceuticals, fertilisers, and machinery parts. Prior research focuses on deceptive counterfeiting in which the consumers are not aware about buying counterfeit products, with little attention to non-deceptive counterfeiting in which consumers knowingly purchase counterfeit products. Most of this research is fragmented and exploratory in nature, resulting in mixed or inconclusive findings that leave many important questions unanswered. For example, it is still not clear why some customers are more prone to buying counterfeit products compared to others. We address this important gap by conceptualising counterfeit proneness (CFP), an individual-level psychological trait that relates closely with counterfeit purchase behaviour. We also develop a scale to measure this trait and validate it through a series of empirical studies. Finally, we discuss some limitations of our approach and directions for future research.  相似文献   

18.
ABSTRACT

While the Chinese luxury industry is enjoying rapid growth, the market for counterfeit luxury brands is growing equally fast. There are contradictory views regarding the role counterfeit luxury brands play in the marketplace. Luxury brand owners denounce counterfeit luxury products for harming the reputation of luxury brands and reducing their profitability. Others believe that the availability of counterfeit luxury products may help increase the brand awareness of luxury names and thereby make authentic products more sought after. In this study, we examine the impact of counterfeit luxury products from the consumers’ standpoint. Specifically, the authors investigate whether and how Chinese consumers with different luxury consumption experiences view counterfeit luxury products differently. The study contributes to a better understanding of Chinese consumers’ attitudes toward counterfeit luxury products and thus helps marketers and policy makers develop more effective strategies for dealing with the issue.  相似文献   

19.
The study draws on a sample of over 350 consumers from 10 department stores in an emerging market where counterfeit products are available in abundance and there is a huge demand for such goods. The findings reveal that interdependent and independent self traits significantly affect individual characteristics, that is, susceptibility to normative influence, readiness to take social risk, and status acquisition (SA), which in turn influences counterfeit purchase intention. It was discovered that such individual characteristics play a mediating effect on the self-concept—purchase intention relationship and that high degrees of interdependent self traits positively affect consumers' purchase intention. The study adds to the theory of reasoned action (TRA) by incorporating SA variables into the TRA framework and discovers their significant influence on purchase intention. Some novel insights surrounding counterfeit consumption in an emerging economy context are presented and several implications are extracted to help practitioners appeal to such individual characteristics for combating counterfeit consumption.  相似文献   

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