城市商业银行竞争战略的SWOT与博弈论分析

本文从银行业竞争的角度提出我国城市商业银行进行战略规划的紧迫性与必要性,采用SWOT与博弈论相结合的方法,从两个不同视角进行了竞争战略分析,得出城市商业银行应摈弃"跟随型"的主导战略,选择"求异与合作"竞争战略模式的结论.     

跨国公司境外子公司财务管理问题浅析

境外子公司或境外机构所处经营环境较国内复杂,如何加强对境外子公司的财务管理,以顺利实现跨国公司的海外战略是亟待解决的问题,本文探讨了跨国公司加强境外子公司财务管理的方法和途径,以期为其更好的进行海外子公司管理提供借鉴。     

农村信贷市场竞争结构分析

行业的竞争结构决定着行业的竞争原则和企业可能采取的战略,行业竞争结构分析是企业制定战略最主要的基础.本文利用波特的五因素模型分析了农村信贷市场的竞争结构,为金融企业在农村金融市场的战略选择提供依据.     

ACCELINK.WTD竞争战略分析

本文以ACCELINK.WTD为研究对象,选择战略分析中具有代表性的波特五力模型为分析工具,剖析ACCELINK.WTD的产品竞争对手、供方议价能力、买方议价能力、新进入者的威胁和替代品威胁,明确企业竞争的优劣势,为企业管理者进一步的战略决策奠定基础。     

我国商业银行实施差异化战略的具体策略

本文通过对中西方商业银行竞争战略发展历程的对比分析,提出目前我国商业银行与20世纪80年代西方商业银行的竞争战略及经营环境基本相似,我国商业银行也应当选择差异化战略;同时,通过实证调查发现,我国商业银行现行竞争战略基本趋同,造成了资金市场上供给和需求不相匹配的现象,而走出这一困境的惟一出路是实施差异化战略.为此,作者通过分析商业银行产品差异来源,提出实施差异化战略的具体措施,即建立新型的内部管理体系、完备的信息系统、加强内部营销、在文化层面打造企业形象、确立准确的市场定位及构建畅通有效的分销渠道等.     

美的集团竞争战略浅析

本文首先对家电行业进行了简要的分析,并对发展趋势进行了预测,围绕美的集团的内外部条件进行了分析,就其战略选择提出了个人的建议。全文分6个部分:首先,对美的集团进行了简要介绍,其次,是对家电行业进行了分析;第三部分,对美的集团进行了五力分析,第四部分对美的集团进行了SWOT分析,第五个部分是对美的集团进行了战略举措进行分析,最后得出结论。     

跨国公司战略联盟动因分析——以奇瑞汽车为例

随着全球竞争的加剧,建立战略联盟已成为跨国公司强化内部竞争优势的重要方式。本文从跨国公司建立国际战略联盟的动因出发,以奇瑞汽车为例,具体分析了奇瑞汽车建立战略联盟关系的动因和联盟方式。     

跨国公司技术转移的方式及相关因素分析

技术应用战略的核心是技术转移战略,它是发展中国家从跨国公司获取先进技术的主要渠道.跨国公司通常以两种方式进行技术转移:其一是在产权控制权范围内对海外子公司的内部化技术转移;其二是向其它企业的外部化技术转移.跨国公司采取内部化或外部化技术转移方式,主要取决于被转移技术的性质、跨国公司的技术策略、接受方的技术能力和东道国的技术政策.     

浅谈中国跨国经营企业的本土化战略

所谓“本土化”是指跨国公司的海外子公司在东道主国从事生产和经营活动的过程中，为迅速适应东道主国的经济、文化、政治环境，淡化企业的母国色彩，在人员、资金、技术开发等方面都实施当地化策略，使其成为地道的当地公司。随着经济全球化的到来和跨国公司的蓬勃发展，制定和实施本土化战略成为众多跨国公司的必然选择。     

开展招聘网站的市场战略

针对珠三角网络招聘市场,根据波特五动力模型和SWOT竞争分析架构,详细分析了珠三角网络招聘市场的市场环境,得到了招聘网站的市场战略.通过初步市场运作表明,该市场战略有较高的可操作性.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.