税收努力对金融发展的影响研究

搜集2002—2021年31个省区市的非平衡面板数据，运用LASSO回归测度税收努力，构建非线性计量模型考察税收努力与金融发展的关系。结果发现：税收努力与金融发展存在显著的倒U形关系，而财政缺口对二者关系起负向调节作用，经内生性处理和一系列稳健性检验后仍成立。异质性检验发现，消费税、西部地区、低出口退税率地区的税收努力与金融发展存在明显的倒U形关系，增值税税收努力决定了总税收努力对金融发展的负面影响。因此，在未来推进金融发展的过程中，既要保持适度税收努力，稳定财政缺口，又要规范地方政府行为，合理界定政府与市场的边界，为地方金融发展创造良好环境，助力实体经济高质量发展。     

Determinants of international students’ decision to remain in Japan to work after graduation

Using microdata from a survey conducted by the Japan Student Services Organization, I applied binary outcome models to investigate the determinants of international students' decision to remain in Japan to work after graduation. The empirical results showed that the most significant determinants of the students' decision to permanently work in Japan were the initial motivation of the students before moving to Japan, the impression of Japanese people after moving to Japan, and the length of time spent living in Japan. Moreover, the GDP gap between Japan and the home country, having a part-time job, and Japanese proficiency were found to be significant determinants of deciding to remain to work. The results of the present analyses suggest that to attract international students more efficiently to Japan, policymakers should carefully consider international students' motivation before moving to Japan and should ensure that international students enjoy their time in Japan.     

一种需求不确定下的回购策略设计

基于促销努力影响需求、零售商不允许缺货且可以二次订货的情况,本文建立了由一个供应商和一个零售商组成的二级供应链回购契约模型,论证了无论是单纯回购策略还是回购策略下努力成本共担都不能实现供应链的协调,并引入奖励与惩罚策略来达到协调作用。最后,通过算例对模型进行了分析。     

The motivational dynamics of arousal and values in promoting sustainable behavior: A cognitive energetics perspective

This research applies Cognitive Energetics Theory (CET) to explain when and why consumers engage in sustainable behavior. Across six studies, we find a positive interaction effect of arousal and openness-to-change on sustainable behaviors. In particular, openness-to-change (vs conservation) increases the likelihood of engaging in effortful sustainable behaviors in a high-arousal state rather than in a low-arousal state. Interestingly, our results reveal that this interactive effect is explained by the tendency of consumers to believe that the target sustainable behavior requires less effort, when they are in a high-arousal state and endorsing openness-to-change. Moreover, perceived effort is positively related to sustainable behavior for experienced consumers but negatively related to the behavior for less experienced consumers. In addition, the effect of value and arousal on perceived effort is stronger among less experienced consumers but attenuated among more experienced consumers. Thus, arousal can serve as a catalyst to enhance value-consistent sustainable behaviors and help the less experienced consumers form habits. These findings contribute to CET by highlighting the important roles that values and arousal play in the motivational forces that drive and restrain sustainable behaviors. The results improve our understanding of how to motivate value-consistent sustainable behaviors, with implications for both marketers and policy-makers.     

The vanishing searches and audit fees: Evidence from Google's withdrawal from China

I investigate the impact of the disruption of free information access via search engines on audit fees using a quasi-natural experiment provided by Google's withdrawal from China. Employing a difference-in-differences design, I document an increase in audit fees for firms with overseas business relative to firms without overseas business after Google's withdrawal. The results are robust to matched samples, placebo tests, alternative specifications, excluding alternative explanations and different event windows. This trend in audit fees suggests that Google's withdrawal hampers firms' foreign information streams and increases audit risk and audit effort. Consistent with this argument, after Google's withdrawal, firms with overseas business conduct more earnings management, pay more abnormal audit fees and experience longer audit report lags. Furthermore, the increase in audit fees is greater for firms with poor information environments, more retail investors or non-Big 4 auditors. My findings suggest a potential auditing cost of restricting the free flow of public foreign information about firms.     

基于消费者网络接受度的双渠道供应链补偿激励研究

线上直销渠道与线下零售渠道相结合构成的双渠道供应链是众多公司选择的销售模式,但也引发了线上渠道与线下传统零售渠道之间关于在商品定价、服务投入、信息共享之间的冲突。制造商通过对零售商提供一定的补偿能够有效协调双渠道供应链中存在于上述渠道中的冲突问题。针对这一问题,以消费者的网络接受程度变化为切入点,通过对双渠道供应链中制造商对零售商补偿激励与否的比较分析,得出结论:制造商实施补偿激励的方式能够有效协调渠道之间的冲突,激励零售商增加其销售努力程度,这种情况下存在着定价的最优解;同时,消费者的网络接受程度影响着最优定价策略、补偿激励水平、销售努力程度及供应链利润水平。此项研究为公司平衡线上直销与线下零售的双渠道销售模式提供了借鉴建议。     

Recipe for perceived personalization in hotels

Personalization is commonly practiced in hotels as a means of addressing criticism of hospitality products and services as imitable. However, personalization attempts are not always successful, as customers may not perceive a service as personalized. Limited knowledge exists regarding how to craft personalized service successfully. This study explores how perceived personalization is formed in a hotel context by examining the causal relationship between actual personalization and perceived personalization. Mixed research design was adopted and three studies were executed sequentially. Study 1 comprises qualitative inquiries where two key factors (effort and surprise) of actual personalization attempts were identified. Their effects on perceived personalization were then tested through online experiments in Study 2. Finally, the relationships between actual personalization, perceived personalization and customer behavioral intention were confirmed based on survey data in Study 3. The findings can be conducive for hoteliers to implement successful personalization strategies.