Discussion of “Performance, growth and earnings management”

In an economy of firms with varying levels of performance, which firms are more likely to manage their earnings? The conference paper by Lee, Li, and Yue provides a promising approach to disentangle economic performance from earnings management in large-sample settings. The authors develop an analytical signaling model of earnings management in an economy and confront its equilibrium predictions with the data.     

中美两国能源竞争博弈之分析

能源的重要性在经济高速发展的过程中已日益凸显,国内外学者对能源问题进行了诸多研究。但是与能源贸易相关的成果很少。本文拓展了能源贸易分析视角,在国际能源市场上信息完全对称的假设条件下,以中美两国为例,从短期和长期两个方面,探求能源进口大国之间开展互动博弈的均衡解,最后给出结论及相关思考。     

Social Desirability Response Bias,Gender, and Factors Influencing Organizational Commitment: An International Study

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. Dr. Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who flew the B-52 and FB-111 aircraft. He has also been a Professor of National Security Affairs at the U. S. Naval War College during 1997 to 1998 academic year. Dr. Bernardi received a PhD from Union College in 1992; since then, he has published over 80 articles and received Teaching Excellence Awards from both Roger Williams University and the State University of New York. Steven T. Guptill graduated from Roger Williams University with a degree in international business. He currently works for State Street Bank in an operations role within the alternative investments umbrella. In this role, he plans and manages the daily workflows of a fund accounting team with several client relationships.     

保险业诚信问题探讨

保险行业是一个讲究最大诚信的行业。文中结合实际事例阐述了保险业诚信问题现状及危害，提出了全面推进保险业诚信建设的对策。     

二元经济框架下的中国寿险需求动态分析

寿险需求是保险领域重要的研究课题之一,本文使用VAR模型和脉冲响应函数从二元经济视角研究了社会保障、农民纯收入、城镇人均可支配收入、通货膨胀以及储蓄等外部冲击因素对寿险需求的影响。计量检验结果表明,农民收入以及社会保障体系是影响中国寿险需求的主要因素。一般而言,社保和商业寿险呈替代关系,但本文的实证结果意外证明了两者具有长期互补性。由此,我们衍生的政策建议是把增加农民收入作为拉动寿险需求的长期政策,同时应不断完善社保机制,实现社保与寿险的长期良性互动。     

盈余管理研究评述

盈余管理是会计理论研究的一个重要课题．有关该课题的研究从20世纪80年代中后期开始．至今方兴未艾。本文从盈余管理的定义、计量方法、动机与证据及市场反应等4个方面对盈余管理的研究进行了回顾．并在梳理盈余管理研究的发展脉络的基础上．探求盈余管理未来的研究方     

Mail accounting survey response patterns: an example of the total design method

This paper describes how questionnaire administration techniques (such as indication of institutional support for a research topic, anonymity, promise of a feedback of research results) were and can be used to enhance the patterns (quality) of response from potential respondents. It suggests that a properly designed and pretested questionnaire which incorporates an appeal for assistance, guarantees anonymity, promises a feedback of research results and advertises the support of reputable institutions, can influence response rate, response speed, and response completeness.     

Women and poverty: Beyond earnings and welfare

Women’s poverty rates are higher than men’s, with single mothers having extremely high poverty rates. This article first briefly examines poverty measures and U.S. poverty rates among men and women. The author then describes and evaluates three categories of economic research on poverty: the lack or inadequacy of employment and earnings; family structure and welfare; and earnings capacities, care-giving responsibilities and employment. Finally the author assesses the policies to alleviate women’s poverty derived from these explanations.     

How and why transition made income inequality increase in urban Russia: A local study

Using sample surveys from the city of Taganrog in 1989 and 2000, we investigate household income, its composition, and its distribution in urban Russia. Income inequality increased greatly as real income at the lowest part of the distribution decreased considerably. Earnings are more concentrated in the upper part of the income distribution in 2000 than in 1989. For many households, public transfers, allowances, private transfers, or subsidiary earned income prevented income from falling further. However, Russia did not inherit from its Soviet past an efficient progressive tax system or programs to protect jobless workers and households facing severe drops in income. Journal of Comparative Economics 33 (4) (2005) 772–787.