新会计准则下我国企业合并商誉问题研究

企业合并是商誉会计发展的基本动因,19世纪末至今,由于竞争的日益加剧,全球共经历了五次合并浪潮的洗礼,特别是20世纪90年代以来,全球企业合并浪潮更是风起云涌。因此,如何规范合并商誉问题就成为会计理论界争论的焦点。但迄今为止,会计界在有关合并商誉内涵、确认、计量、披露等诸多问题上尚未达成共识,致使在实践中各国的相关规定差距很大。在此情况下,研究新会计准则下我国合并商誉问题,有利于我国与国际会计准则的衔接,更好地应对企业合并的相关业务处理。     

A Monte Carlo study of growth regressions

Using Monte Carlo simulations, this paper evaluates the bias properties of estimators commonly used to estimate growth regressions derived from the Solow model. We explicitly allow for measurement error, country-specific fixed effects and regressor endogeneity. An OLS estimator applied to a single cross-section of variables averaged over time (the between estimator) performs best in terms of the extent of bias on each of the estimated coefficients. Fixed-effects and the Arellano–Bond GMM estimator overstate the speed of convergence under a wide variety of assumptions, while the between estimator understates it. Finally, fixed effects and Arellano–Bond bias towards zero the slope estimates on the human and physical capital accumulation variables, while the between estimator and the Blundell–Bond system GMM estimator bias these coefficients upwards.      

A theory-based measure of acculturation: The shortened cultural life style inventory

This paper describes a model of acculturation for classifying minority consumers into distinct categories depending on their attitudes and behaviors toward their minority culture and toward the majority culture. These categories are assimilation, segregation, and integration. The model differs from previous models of acculturation in consumer research in that it does not assume a linear progression toward assimilation. The acculturation categories identified by the model can be used to segment minority markets. A reduced version of a previous scale based on that acculturation model is developed and validated in two empirical studies in a consumer research setting. Our scale can be used by managers to segment minority populations.     

Proportional structural effects of formative indicators

Formative constructs must influence two or more distinct outcome variables for meaningful tests of the formative conceptualization. Because the construct mediates the effects of its indicators, the indicators must have effects on the outcomes that are proportional to their effects on the formative construct itself. This constraint has important implications for developing and testing formative models. This study demonstrates the existence of the constraint, shows that researchers must consider proportionality as a criterion for evaluating the formative conceptualization, provides examples of indicators having different effects and interpretations depending on the outcome variables used, discusses the selection of outcomes to provide rigorous rather than trivial tests of the formative conceptualization, and contends that the formative nature of constructs cannot be justified in isolation from the consideration of outcome variables. In addition, the study demonstrates the importance of considering how the scaling of the formative construct influences the significance of the effects in the model.     

企业技术创新能力评价指标体系构建研究

通过梳理国内外学者有关企业核心竞争力、技术创新方面的文献,并对已有的企业技术创新评估方法进行总结和概括,在创新能力评估4个维度技术创新、管理创新、市场创新、制度创新的框架下提出了企业技术创新能力评价指标体系,并应用该评价指标体系建立起相应的企业技术创新能力测度方法,以期为企业的技术创新能力评价提供参考。     

国外创业型领导测量研究回顾及展望

创业型领导是一个新兴研究领域,测量是创业型领导研究的关键。通过文献梳理,发现现有创业型领导测量分为直接测量和间接测量。直接测量是指对其进行专门研究,包含多个维度或多个因素;间接测量是指在研究其它问题过程中包含创业型领导测量,一般是单维度测量,将其作为中介变量或调节变量。创业型领导量表编制、测量要素、研究范围、研究方法、研究对象、作用机制等方面研究在未来仍有待进一步待加强。     

国外创新评估的发展概况

创新逐渐成为经济发展和企业生存的主要基点,创新评估也随之成为重要议题,并在不同阶段发展出了不同的评估模型,形成了要素增加、对象扩大、理论基础交叉应用的总体演变趋势。     

企业核心能力测度方法探讨及应用研究

国内外关于核心能力的研究主要集中在核心能力的性质和特征,以及如何识别核心能力等方面。而对核心能力测度方面问题的探索,则无论在理论上还是实践上都非常不足。通过对企业核心能力本质的透视,并结合层次分析法提出了科学的企业核心能力测度指标体系。采集上市公司的年报数据,对我国能源类上市公司核心能力进行了测度和评价。     

What influences firms’ perceptions?

Perceptions-based indicators are sometimes used to measure the quality of the business environment. For instance, firms are asked about the major constraints on business operations and expansion. Little is known, however, about what shapes their responses. In this paper, using perceptions-based indicators from 38 countries (84 country-year pairs) from the World Bank Enterprise Surveys, we argue that firm responses are critically influenced by macroeconomic conditions. Paradoxically, we find that perceptions worsen during periods of high GDP growth. We also examine other indicators from the Enterprise Surveys that are objective measures of constraints, and find mixed evidence on how business constraints vary with the business cycle. Finally, we find that firms that introduce new product lines, which are likely those with the most interactions with regulatory agencies, have particularly bad perceptions of the business environment. We conclude that changes in firms’ perceptions over time may not reflect changes in the business environment.     

包容性创新环境指标体系构建及区域比较

探索性地从包容性创新基础设施、创新支撑条件、创新主体、创新投资、制度环境、市场及金融环境、企业创新能力7个方面,构建了区域包容性创新环境评价指标体系,并运用因子分析法,对2008-2011年中国内地31个省份的包容性创新环境进行了定量评价。结果显示,中国包容性创新环境在区域上具有很大差异性,从包容性创新环境综合得分排名来看,北京居首,东部省份的包容性创新环境明显优于中西部省份,2008-2011年各区域包容性创新环境未发生明显变化。