公众期望与会计信息真实性的关联分析

公众对会计的期望与对会计行为的认识之间存在期望差距,基于不同期望水平对会计信息失真现象所作的分类揭示了会计信息真实性的内涵。通过公众期望与会计信息真实性的关联分析可以发现,加强公众与会计界的沟通理解以及强化会计信息失真的治理,是解决会计信息真实性问题的有效途径。     

动态比较优势与中国目标产业选择实证分析

通过动态比较优势的理论模型，可揭示后进国家政策介入的必要性和有效性；采用独立随机增量过程马尔可夫链方法，可对中国制造业动态比较优势进行经验验证和预测。结果显示，弱比较劣势产业是目标产业。该些产业的优势状态保持不变或上移的概率高达80％以上，表明它们具有较大的潜在比较优势。     

中美贸易背后的利益分析

文章首先介绍了中美贸易的不平衡发展，然后重点分析了在中美贸易中的贸易利益流向和对双方的经济影响，进而找到解决此问题的积极可行的对策。     

Distributional consequences of political representation

We investigate, both theoretically and empirically, the effect of the geographic concentration of representatives on the geographic distribution of fiscal transfers. Our theoretical model predicts that more representatives residing in a geographic area leads to higher government funds to that area. Our empirical analysis uses the fact that in Germany, due to Germany׳s electoral rules in state elections, the number of representatives varies across electoral districts. Controlling for various socio-economic, demographic, and political variables and using a variety of estimation methods, we find that districts with a greater number of representatives receive more government funds.     

Does risk sharing increase with risk aversion and risk when commitment is limited?

I consider a risk-sharing game with limited commitment, and study how the discount factor above which perfect risk sharing is self-enforcing in the long run depends on agents׳ risk aversion and the riskiness of their endowment. When agents face no aggregate risk, a mean-preserving spread may destroy the sustainability of perfect risk sharing if each agent׳s endowment may take more than three values. With aggregate risk the same can happen with only two possible endowment realizations. With respect to risk aversion the intuitive comparative statics result holds without aggregate risk, but it holds only under strong assumptions in the presence of aggregate risk. In simple settings with two endowment values I also show that the threshold discount factor co-moves with popular measures of risk sharing.     

农业创业情境下商业模式设计的影响机制研究——基于模糊集定性比较分析

农业创业者如何通过整合与管理资源与能力，设计新颖型商业模式创造更多价值，是实现乡村振兴战略的关键措施。文章基于资源编排、商业模式理论，以央视《致富经》栏目40个案例为样本，运用模糊集定性比较分析（fsQCA）方法，剖析资源编排、机会能力、创业学习所构成的前因变量组态对农业创业活动中商业模式设计的影响机制。研究发现，资源编排在农业创业活动中发挥不可或缺的关键作用；相较于资源结构化和资源捆绑，资源利用在新颖型商业模式设计中的作用更为突出；机会能力须与资源编排共同作用，方可实现新颖型商业模式设计；在资源编排作用缺乏时，创业学习的发挥有助于新颖型商业模式设计的形成。研究成果诠释了农业创业情境下资源编排、机会能力与创业学习对商业模式设计的影响机制，为开展农业创业活动提供指导。     

玉林市存贷比运行特征、存在问题及对策建议——基于桂东四市比较

存贷款比例是银行业金融机构经营管理的重要指标之一,存贷比例过低不利于地方经济的发展。广西玉林市自2000年以来,存贷差逐年扩大,存贷比长期在低位徘徊,2013年存贷比在广西全区排最后一名。本文通过桂东四市（玉林市、梧州市、贺州市、贵港市）经济金融主要指标对比,分析玉林市银行业金融机构存贷比运行特征,揭示造成玉林市低存贷比的原因,提出提高存贷比的相关措施以及科学合理看待存贷比的建议。     

Comparative Urbanism and the ‘Asian City': Implications for Research and Theory

While voices in the comparative urbanism literature call for researchers to approach comparison with more experimental and critical methodologies, there remains no consensus on how to design and realize these studies. This essay examines the implications of comparative urbanism for researching the ‘Asian City'. Given the critique of existing modes of comparison embedded in recent calls for a new comparative urbanism, researchers are faced with a number of pressing questions: How do we approach this ‘regional' topic in a way that both resists categorizing the ‘Asian City' as an exotic ‘other', elevating it onto a mythical pedestal, yet appreciates its differences, localisms and unique ‘cosmopolitan vernacular' (Clifford, 1997; Werbner and Modood, 1997)? This essay thus highlights the multiple challenges of applying the comparative lens to the ‘Asian City', arguing that broader conceptualizations of the ‘Asian City' help to address the dangers in isolating Asian research into its own canon of parochial urban theory and offering a greater diversity of possibilities for justifying case selection in comparative approaches. In doing so, we hope that this essay responds to the comparative turn by illuminating to some extent its inherent complexity and methodological challenges.     

Competitive and Comparative Advantage: Towards a Unified Theory of International Trade

The field of international business/economics is largely dualistic in nature. On one hand is the economics literature which has, for two centuries, focused on the notion of comparative advantage (technology, factor proportions) while on the other is the business literature which has recently developed the concept of competitive advantage. This paper presents a reconciliation of the two based on global value chain/supply chain analysis and the concept of vertical comparative advantage. It is shown that the theory of competitive advantage's epistemological comparative advantage lies with its ‘how to’ approach to developing an advantage, while the theory of comparative advantage's epistemological comparative advantage lies with its account of ‘what is’ and that both are complementary. However, it is also argued that the failure to recognize this complementarity as well as the shortcomings of each have prevented and continue to prevent the emergence of an integrated, empirically-consistent theory of international trade – in short, prevented us from taking advantage of the gains from epistemological trade.     

Migration and imperfect labor markets: Theory and cross-country evidence from Denmark,Germany and the UK

We investigate the labor market effects of immigration in Denmark, Germany and the UK, three countries which are characterized by considerable differences in labor market institutions and welfare states. Institutions such as collective bargaining, minimum wages, employment protection and unemployment benefits affect the way in which wages respond to labor supply shocks, and, hence, the labor market effects of immigration. We employ a wage-setting approach which assumes that wages decline with the unemployment rate, albeit imperfectly. We find that the wage and employment effects of immigration depend on wage flexibility and the composition of the labor supply shock. In Germany immigration involves only moderate wage, but large unemployment effects, since immigrants are concentrated in labor market segments with low wage flexibility. The reverse is true for the UK and Denmark.