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951.
本文以2007-2013年我国上市公司为研究对象,从投资效率和贷款违约视角,考察了企业的利润操控行为对信贷配置效率的影响。研究发现,企业通过利润操控获取信贷资源后,进行了更多的过度投资,表现出更高的贷款违约概率。从而说明,企业的利润操控行为影响了银行的信贷配置方式,扭曲了信贷资源的配置效率。本文从贷款企业的利润操控行为出发,为优化信贷资源的配置效率提供了一个全新的视角,弥补了现有文献较为片面的认识。 相似文献
952.
本文从IT承包商(vendor)和客户(client)的角度考虑去设计最优契约。由于客户方的需要,或者是由于契约的不完全性导致契约经常需要再谈判,而且由于契约修改后的执行问题也可能引起法律诉讼,因此对于如何决定事前的投资、谈判利润分配和契约诉讼的赔偿都是一系列要解决的问题,本文正是根据这些问题的提出而逐步展开的。 相似文献
953.
我国农业银行助推农业产业化经营方面已经取得了一些经验,但鉴于其进一步发展中还面对一些难点问题和深层矛盾,还必须有的放矢地采取多种对策措施. 相似文献
954.
王丽 《石油工业技术监督》2011,27(3):47-48
HSE管理体系是一种体系化、规范化、科学化、制度化的管理方法,推行HSE管理体系是现代石油行业安全管理的先进模式,也是当前进入国际市场竞争的通行证。它是一种事前进行风险分析,确定其活动可能产生的危害和后果,从而采取有效的防范手段和控制措施防止其发生,以便减少可能引起的 相似文献
955.
Donghua Chen Xiangqin Qi Yongjian Shen Huimiao Lin 《China Journal of Accounting Research》2011,4(4):211-232
Since the opening of China’s securities market, there have been a number of bull and bear cycles. This paper discusses how executives use the market timing approach to manage earnings in different cycles to maximize firm value. We find that Chinese listed companies choose to release more earnings during bull markets and this phenomenon is more evident in companies that are more profitable and have higher valuations. We also find that executives who do not release more earnings during bull markets are more likely to be dismissed. 相似文献
956.
Li Qian 《International Journal of Production Economics》2011,131(2):505-518
Market characteristics, including intrinsic demand and customer sensitivity on price and product performance level, are distinct at different markets. Comparisons of various product development strategies in one market or two geographically separated markets are conducted for three classes of products: development intensive products (DIPs) with constant unit cost, marginal cost-intensive products (MIPs) with constant fixed cost, and marginal and development intensive products (MDIPs) with non-constant unit cost and fixed cost. Results show that larger demand size, less customer sensitivity on price and/or more sensitivity on performance level lead to more profit, a higher sale price and a not-lower product performance. The customer reservation or the saturation performance level should be generally adopted though the optimal performance level does exist occasionally. Unit cost and/or fixed cost must increase in performance at an increasing rate for the existence of one optimal performance level. Due to the impact of demand size, one high-end (low-end) MDIP or DIP could be introduced into one low-end (high-end) market at a different price if the demand size is significantly large in the low-end market. For DIPs, offering one niche high-end product is not worse than offering the low-end product into two markets. For MIPs with negligible fixed cost, the product line strategy is not worse than the standard product development strategy. Additionally, the product cost reduction approach adopted in one product line has significant effects on the best product development strategy and sequence. 相似文献
957.
李岩 《内蒙古财经学院学报(综合版)》2011,9(4):46-51
资本原则作为现代社会的本质性原则,在马克思主义研究当中已经成为基本的共识,而马克思资本批判的核心就是揭示资本原则对人的统治.本文结合对历史和现实的观察和反思,回到马克思资本批判的历史境域之中,阐释马克思在资本批判中揭示的人的现代性处境、本质和人作为人全面实现和发展自己的现实条件.从根本上清理人学研究中的抽象性倾向,建立入学研究的历史唯物主义地基,并从研究范式上进行必要的转换. 相似文献
958.
Traditional internationalization models suggest multinational companies (MNCs) can exploit their accumulative experience to facilitate their sequential entries. However, experience may depreciate over time. Thus, obtaining benefits from prior experience for MNCs is based on two critical premises, i.e., interpreting and applying experience correctly. We argue that there is a need to study the newness dimension of experiential learning. In doing so, we aim to explore to what extent the newness of experience matters in overseas sequential entries for MNCs. Moreover, we expect that the benefits from recent experience in guiding sequential entries are contingent on the extent of context similarity between the most recent entry location and sequential entry location and the outcome expectancy of focal entry. With a sample of 112 Chinese listed firms and 410 observations during the period of 2000–2012, we find that else being equal, the newness of experience of MNCs is positively associated with sequential entry and such a relationship is positively moderated both by context similarity in institutional environment and the outcome expectancy of the focal entry. We also compare the effects of the newness of different types of experience and find that the newness of the most recent experience has a larger influence on sequential entry than location-specific experience and general experience. 相似文献
959.
选取我国31个省、自治区、直辖市1998—2015年的面板数据,运用数据包络分析方法测算农田水利全要素生产率。在此基础上,构建中国31省市的经济-距离空间权重矩阵,分析农田水利全要素生产率的空间相关性。研究结果表明:农田水利全要素生产率的年度波动明显,区域发展不平衡;农田水利全要素生产率的分布从高到低依次为东部地区、东北地区、西部地区、中部地区;规模效率普遍呈递减趋势,规模不经济是影响我国农田水利全要素生产率提升的主要阻力;从空间分布格局来看,农田水利全要素生产率高和低的地区都出现相对聚集的现象,而各省市具体地区的空间聚集特征强度差异较大。提出我国应注重农田水利规模效率的提升,扩大中西部地区农田水利投资规模以减少区域差异的建议。 相似文献
960.
Li Yili 《中国纺织(英文版)》2014,(10):8-9
With the economic recovery in major economies, the trend of urbanization and the expansion of domes- tic demand caused by a series of "microstimulation" policies, China's technical textile industry maintained a good momentum of development in first half of the year, with stable growth in production and export, enterprises' great enthusiasm in investment as well as good perfonnance of economic benefit, showing strong vitality and motive force of development. 相似文献