Testing a Measurement Model of Financial Capability Among Youth in Ghana

Youth may benefit from having enhanced financial knowledge and skills and access to financial services to help them navigate transitions to adulthood, though reliable and valid measures of youth financial capability to help assess financial education and inclusion intervention outcomes are lacking. Using survey responses from 5,451 youth ages 12–18 in Ghana, we used exploratory and confirmatory factor analysis to assess 18 survey items concerning youth financial behavior and understanding and attitudes concerning financial services. A 12‐item, group invariant scale (α = .72) with three latent factors was retained in a well‐fitting model that may help practitioners assess financial education and inclusion outcomes. We found that six items were poor indicators of youth financial capability, possibly because these items measure other constructs like numeracy, or because these items were not sufficiently assessed for developmental and cultural validity using qualitative methods like cognitive interviewing.     

基于MNL模型的农村正规金融机构信贷供给行为的实证分析

本文利用山东泰安农村地区抽样调查数据，从实证角度考察了我国农村正式金融机构向农户提供信贷供给时的信贷完全满足、信贷完全配给和信贷部分配给行为。结果表明：与金融机构信贷完全满足行为相比，申贷农户家庭自有土地数量越多、面积越大，越有助于其降低遭受金融机构完全信贷配给行为；户主具有非农劳动专业技能和家庭资产价值越高反而促使金融机构对其申贷金额满足度下降。     

村级财务行为初探

村级财务是反映农村经济发展的重要内容。加强村级财务行为管理,是加强农村经济管理的重要组成部分。目前,我国村级财务管理方法缺乏系统性和先进性、村级报账员业务水平不高、财务公开质量不高、资产管理职能弱化、村级集体债务行为等问题已经在阻碍农村经济的快速发展。规范村级财务行为,应在"村账乡管"的基础上,严格规范村级账目处理;提高村级报账员业务素质;强化民主监督;严格各项审批手续;加强村级集体资产管理。从而维护村民的根本利益,为社会主义新农村建设提供有力保障。     

货币政策、财政政策对我国投资行为影响的实证分析

本文基于新古典主义的投资函数,使用最新的季度数据建立了非限制性的向量自回归模型和向量误差修正模型,对影响我国3种不同类型投资——固定资产投资、房地产建设投资以及外商直接投资的各种因素进行分析,并结合脉冲响应分析对投资行为面对冲击的反应进行了比较。研究结果表明,这3种投资与重要的货币政策工具利率水平、税率代理指标和国内有效需求之间存在长期稳定关系,但利率和税率对3种投资的影响程度和时滞却都存在差异。因此,国家在使用货币政策以及财政政策对投资行为进行宏观调控时,应充分考虑到这些差异,这样才能更有效地使用政策工具来调节投资,进而达到调控总体经济行为的目的。     

Immigrants,Financial Knowledge,and Financial Behavior

This research seeks to identify gaps in financial knowledge and behaviors between immigrants to Canada and individuals who are born in Canada. The research aims to evaluate to what extent immigrants involve themselves in financial planning and avoid harmful financial behaviors. Employing the Canadian Financial Capability Survey (2009), the findings of the study suggest that immigrants are less likely to show high levels of financial knowledge compared to born citizens. The knowledge gap between immigrants and born citizens narrows as an individual resides longer in Canada. In addition, immigrants are less likely to prepare themselves financially for their retirement or to have long-term investments. The findings provide a basis for addressing the implications of weak financial knowledge.     

治理金融危机的国有化行为分析

国有化及其形成的国有经济已经成为市场经济社会普遍存在的现象.西方国家在历次经济、金融危机的治理中,都不同程度地采取了国有化政策,其成效已经多次为实践所证明.国有化及其形成的国有经济存在于历史和现实的逻辑中.最近这次金融危机的治理历程再次显示,无论是资本主义国家还是社会主义国家,国有化政策都是熨平经济波动的重要手段,国有经济在稳定经济大局、促进经济发展方面发挥着不可替代的作用.     

计划行为理论和中国消费者绿色消费行为

影响消费者绿色消费行为的因素包括消费者的认知和心理变量、社会文化因素、个人因素、自我效能、实施环境行为的便利或障碍程度等,本文基于计划行为理论整合了这些因素,以审视不同变量的相对影响程度,探究介于这些变量与绿色消费行为之间的中介变量,认为绿色消费行为是行为意图和感知行为控制的函数,行为意图依次取决于态度、主观规范和感知行为控制,这三种因素分别取决于信念、个人相对利益、社会相对利益和复杂性以及自我效能与便利条件。     

上市公司财务重述行为动因分析

上市公司财务重述行为与管理层的盈余操纵动机紧密相关,意味着上市公司会计系统薄弱,并暗藏着可能发生的管理层及董事会的操纵利润行为。上市公司财务重述行为,从内部动因看,主要是高管薪酬契约引发的自利行为;从外部动因看,来自于资本市场的融资需求及监督部门对公司虚假信息陈述惩罚力度不够。只有从根本上准备把握上市公司财务重述行为产生的真正原因,才能更好地加强对上市公司财务重述行为的监管,防范上市公司操纵盈余,提高财务报告信息披露质量。     

Entrepreneurship Education in a Poverty Context: An Empowerment Perspective

Empowerment is an important but understudied phenomenonExperiential Learning in entrepreneurship education. We integrate literatures on empowerment theory and experiential learning to propose a conceptual model of empowerment‐based entrepreneurship education. The concept of entrepreneurial empowerment is introduced as a cognitive state characterized by meaning, competence, self‐determination, and impact toward entrepreneurial activities. The model proposes that empowerment has a mediating role in the relationship between experiential learning approaches in a poverty context and the acquisition of learning outcomes. The model is illustrated using an entrepreneurship and adversity program that supports local low‐income individuals in starting and growing their ventures.     

An Assessment of Consumer Protection and Consumer Empowerment in Costa Rica

The present exploratory study aims to describe and assess Costa Rica’s regime for protecting and empowering consumers. As the general framework, this study used research conducted in the USA, in Europe—specifically studies conducted by the Organization for Economic Co-operation and Development (OECD) partners—and studies sponsored by the European Union (EU) in Central America. This paper, however, is not intended to provide an exhaustive analysis or to answer all questions and issues related to consumer protection in Costa Rica; rather, it is to identify the main components of the consumer protection framework, its strategies, consumer redress mechanisms, remedies, and consumer protection challenges faced by the country. The last section outlines a conclusion and presents recommendations for improvement.     

基于Bayes空间模型的区域金融发展影响因素分析

本文基于区域金融发展的综合指标体系,衡量了我国31个省市的金融发展水平,并利用Moran’ s I指数从全局和局部层面揭示了区域金融发展的空间关联性,从Bayes空间计量视角分析了区域金融发展与经济、政治、社会环境和地理位置等因素的关系。研究结果表明：我国金融发展表现为外生性引起的空间误差自相关;在同时将空间相关和空间异质性引入模型后,经济、政治和社会环境对区域金融发展都有一定的正向影响,但普通回归模型高估了空间相关和经济因素对金融发展的贡献程度,低估了政治和社会环境的贡献程度;区域金融发展存在明显的集聚性差异,东部地区的金融发展显著领先于其他区域,中部和西部地区之间无显著差异。     

人—组织匹配对员工创新行为的影响——心理授权的中介作用

人—组织匹配对员工创新行为具有显著的正向影响,其中价值观匹配和要求—能力匹配对员工创新行为具有显著的正向影响,需求—供给匹配对员工创新行为没有影响;人—组织匹配及三个维度均对心理授权具有显著的正向影响,心理授权对员工创新行为具有显著的正向影响;心理授权在人—组织匹配与员工创新行为之间起到部分中介作用。     

财政购买性支出执行行为之司法规制

公共权力的行使原则上不受司法审查,司法对抽象的财政支出行为的规制乏力,由此,造成财政支出行为可诉性较弱的现象。引入司法权规制财政购买性支出执行行为,可以解决其可诉性的缺陷,以使其纳入法治财政的轨道,防止政府滥用财政支出的权力。司法规制财政购买性支出行为的制度进路,除了依仗救济私人经营者利益的直接诉讼机制外,还可考虑创建救济公共消费者利益的间接诉讼机制。可见,建构实现其可诉性的诉讼机制,可以均衡国家、私人经营者和公共消费者之间的经济利益。     

心理授权对个体创新行为的影响——同事支持的调节作用

心理授权的四个维度对个体创新行为具有直接显著的正向影响,其影响程度从大到小依次为自我效能、工作意义、工作影响和自主性.自我效能感高的员工更有信心面对不确定性并用新的方法解决问题,从而产生创新行为;从事有价值、有意义或对组织战略和政策具有较强影响力工作的员工,工作热情和创新积极性高;在工作上有充分自主权的员工,从工作中获得的内在激励程度更高,因而会产生更多的创新行为.同事支持对心理授权与个体创新行为之间的关系具有正向调节作用,即同事支持感越强,心理授权对个体创新行为影响越大.     

管理者过度自信与企业金融行为研究述评

行为金融学在放宽理性经济人假设的基础上,分别从投资者非理性和管理者非理性视角研究金融投资和企业决策。基于管理者非理性视角,从企业投资决策、融资决策以及股利分配决策等方面总结了管理者过度自信影响公司金融行为的研究成果,并就这一领域未来的研究方向提出了建议。     

Financial Institutions and Trustworthy Behavior in Business Transactions

This paper uses the bankruptcy proceedings for Enron to discuss the role of financial institutions in business transactions. Using recent work by Dixit a business transaction is portrayed as a prisoners' dilemma problem between competing firms. The financial institution's role in this world is to provide information and enforce contracts so that the parties to the business deal act cooperatively. This role is recognized in the law under the heading of Fiduciary Responsibility. In the Enron case the bankruptcy examiner has argued that the Tier 1 financial institutions for Enron failed to carry out their fiduciary responsibility. As a result, the examiner has asked a fact finder to subordinate the claims of the Tier 1 financial institutions to other debt holders for Enron.     

通货膨胀中的地方政府金融行为分析

本文针对中国转型以来出现的宏观经济波动现象,结合传统的体制惯性效应及现存体制中政府的角色,建构了一个关于利益博弈型的通货膨胀模型来对地方政府的金融博弈行为进行分析.分析表明,现行政绩考核制度的诱致造成地方政府有更大的积极性对区域内的商业银行进行控制,以扩大本地区的投资规模,争夺更多的金融资源,而不会主动顾及其政策的溢出效应.地方政府之间的这种金融行为最终会导致全社会的经济运行维持在通货膨胀的X-无效率解点上.要走出这一博弈困境和避免通货膨胀周期性波动,不仅须依靠宏观调控,还须进一步深化体制改革和加快建立以市场化为主导的.投融资体制,在确保商业银行业务独立性的同时,更要以法律约束地方政府的金融行为.     

Theory of Planned Behavior and Ethics Theory in Digital Piracy: An Integrated Model

Since digital piracy has posed a significant threat to the development of the software industry and the growth of the digital media industry, it has, for the last decade, held considerable interest for researchers and practitioners. This article will propose an integrated model that combines the theory of planned behavior (TPB) and ethics theory, the two theories that are most often used in digital piracy studies. Data were obtained from university students in China, and the model was examined using the structural equation model (SEM). The results show that moral obligation and justice, derived from ethics theories and TPB variables, such as attitude, subjective norms, and perceived behavioral control, influence the behavioral intentions of individuals to commit digital piracy. The attitude of individuals toward digital piracy is also found to be influenced by perceived benefits, perceived risk, and habit.     

网络财务环境下会计模式的探讨

网络经济的发展导致财务环境的变革。企业的会计理论与会计实务也将从原有的经济环境中蜕变出来 ,重新形成与网络财务环境相适应的会计模式。会计目标将更侧重于决策有用性 ;会计假设的内涵将更深刻 ,外延将更广泛 ;会计确认上权责发生制与现金流动制共处 ,会计计量上多种计量属性并存 ;会计报告也将变得更加主动 ,实时 ,多样化