可持续性转型治理的重建和解构

本文以转型管理为重点，回顾了对可持续性转型的一些批判和质疑。虽然这些质疑促进了理论进展，但潜在的认识论问题依然存在。本文阐述了对转型管理及其隐含复杂性范式的一些批判是如何建立在对复杂性的解构主义认识上，这对复杂系统在何种程度上可以被影响朝所期望的方向发展提出了质疑。对转型管理的批判需要认识如下几点：（1）转型管理需要解构力（迄今未充分说明）；（2）同时具有“超越”解构主义的明确追求。为此，本文提出了一种“重构方法”作为转型研究的认识论基础，这种重建方法分为三个方面：（1）超越 “是”和“应该是”，倾向于“可以是”；（2）诠释性和自反性研究；以及（3）可持续性的“实践智慧”。     

自然资源禀赋与经济增长：资源诅咒还是资源福音?--基于劳动力结构的一个理论与实证分析框架

文章构建了一个包含自然资源存量和劳动力结构因素的经济增长理论模型，探索劳动力结构是否是引起“资源诅咒”或“资源福音”的一个原因。理论研究发现，在不同限制条件下，自然资源开发部门劳动力数量的增加对经济增长的作用不同，而劳动者素质的提高对缓解“资源诅咒”效应而言始终是一个有利因素。实证研究进一步表明：从总体上讲，我国省域层面的“资源诅咒”现象是存在的，但在一定条件下并非没有逆转的可能，避免“资源诅咒”问题的发生，使丰裕的自然资源成为地区发展的“福音”，关键在于劳动者素质的提高，因为资源开发部门劳动力数量的增加所起的作用有限；分地区讲，“资源诅咒”效应在经济发展水平不同的地区存在差异，而劳动力结构的异质性主导着这种差异。     

湖北省新型城镇化条件下农民收入增长研究

我国农民收入来源主要包括农业经营性收入、务工收入及其他收入。城镇化发展是农民增收的重要动力之一,十八大以来新型城镇化被提到一个新高度。新型城镇化要求把生态文明理念融入城镇化过程,实现集约、智能、绿色、低碳的发展目标。新型城镇化条件下,农民增收能否持续、高速的发展成为新的课题。文章对湖北省部分市(县)采取实地查勘、问卷调查与走访农户、搜集资料、逻辑分析的方法就湖北省新型城镇化条件下农民增收进行研究。研究结果表明:(1)新型城镇化促进农业现代化发展,提高农产品产值,减少农业产业链内耗,实现农民增收;(2)新型城镇构建农民市民化社会构架,提高了农民工资收入与社会福利收入,增加了农民收入;(3)新型城镇化改变发展模式,增加农民资产性收入与提升了农民生活品质,实现更高水平的增收。研究结论:新型城镇化是未来农民增收最主要的推动力。     

International Evidence on the Matching Between Revenues and Expenses

This study investigates the time‐series trend and determinants of matching between revenues and expenses in a sample of 42 countries. We find that the decline in matching documented by Dichev and Tang ( 2008 ) is not unique to the United States, but is a worldwide phenomenon. Our results show that matching is weaker in countries with (i) wider use of accrual accounting; (ii) a larger proportion of firms reporting significant special items; (iii) slower economic growth; (iv) more research and development activities; (v) larger service sectors; and (vi) stronger investor protection. We find no evidence that mandatory adoption of International Financial Reporting Standards affects matching. Changes in accounting and economic factors collectively explain the downward trend in matching. Overall, the results suggest that both accounting and economic factors are important determinants of matching over time and across countries.     

Accounting Standards Harmonization and Financial Integration

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets and facilitates market integration. Using a difference‐in‐difference design, we find that after the mandatory adoption of IFRS local stock returns incorporate more global information and at a faster speed. The effect of IFRS adoption is stronger in countries where there are larger improvements in accounting comparability and for firms with a larger increase in foreign ownership. Overall, our results suggest that accounting standards harmonization facilitates financial market integration.     

Entrepreneurship and industrial clusters: evidence from China industrial census

Small Business Economics - This article studies the synergy effect of entrepreneurship on China’s industrial cluster. We propose an extension to Duranton and Overman’s (The Review of...     

城市生命线系统危机分析与评估

城市生命线系统出现问题,可能造成整个城市瘫痪,易引发社会危机,是城市公共安全的重要领域.根据城市生命线系统承载的物质及能量的特性、脆弱性和可能引发的连锁效应,分析和评估城市生命线系统危机特征和种类,得到具体的危机源;分析和总结我国城市生命线系统危机管理现状和控制效果,发现其存在的主要问题,进而提出改进我国城市生命线系统危机管理的对策措施建议.     

Financial analyst coverage for U.S. firms facing foreign competition: Evidence from trade liberalization

This study examines financial analyst coverage for U.S. firms following an increase in foreign product market competition. To capture exogenous shocks to domestic firms' competitive environments, we exploit a quasi‐natural experiment from large import tariff reductions over the 1984 to 2005 period in the manufacturing sector. Using data for the years before and after large tariff reductions, our difference‐in‐differences analysis shows evidence of a significant decrease in analyst coverage for incumbent U.S. firms when they face greater entry threat from foreign competitors. We also find that analysts with less firm‐specific experience and less accurate prior‐period forecasts are more likely to stop following the domestic firm when foreign competition intensifies. Overall, the findings suggest that foreign product market competition from global trade liberalization is an important determinant of financial analysts' coverage decisions.