员工企业社会责任感知影响人力资源管理效能？—基于领导行为的协同中介

通过对贵州、广东和福建3个省80家企业1148名员工进行调研,基于员工对企业社会责任、领导行为感知对人力资源管理效能带来积极影响为研究问题构建了一个中介模型。企业社会责任在组织微观层面的内涵越来越得到企业的重视,实现了员工的企业社会责任由产出需求转向投资视角,成为企业满足员工工作需要和工作资源的参照标准体系,有利于提升企业人力资源管理效能。本文研究发现:企业社会责任分别从企业经济责任、法律责任、伦理责任和自行裁量责任影响人力资源管理效能;变革型领导和交易型领导对企业社会责任和人力资源管理效能具有协同中介作用。研究结论对于企业社会责任、领导行为和人力资源管理三者匹配具有重要的理论和现实意义。     

基于社区参与的乡村全域旅游开发实证研究——以南昌南矶乡为例

[目的]全域旅游发展理念的提出进一步丰富和提升了社区参与旅游发展的内涵,文章从全域旅游视角研究社区参与式乡村旅游的开发模式,以期为乡村全域旅游的发展提供参考与借鉴。[方法]通过实地考察和资料查阅法,了解南矶旅游开发及社区参与的现状,结合实证分析法,构建基于社区参与的南矶乡村全域旅游开发模式。[结果](1)目前南矶乡村旅游尚处于发展初期,当地居民对参与旅游发展的意愿比较强烈,但参与的水平与能力都较低,湿地资源作为当地社区福祉的根本同时也是主要的旅游吸引物,当地旅游开发应将社区作为核心利益群体;(2)提出政府、保护区、旅游发展协会、旅游企业和当地社区“五位一体”的社区参与式乡村全域旅游开发模式,并从旅游功能分区、旅游开发经营、产品开发、收益分配和环境保护等5个方面重点论述了该模式的实施途径,以形成以股份合作制为主、社区居民自发旅游和乡村旅游创客等多种旅游开发经营形式共同发展的格局,推出融湿地生态旅游和乡村旅游的产品体系。[结论]该文所构建的乡村全域旅游开发模式将社区参与作为一个实质性要素,强调区域资源有机整合、产业融合发展和社会共建共享,并兼顾旅游开发和生态保护,这将有利于全方位盘活社区资源和带动当地居民就业增收,实现旅游业与社区共生发展,因此这种开发模式比较适合于那些经济基础比较薄弱而旅游业尚处于发展初期且位于自然保护区及其周边的乡村地区进行旅游发展。     

The State as Both Regulator and Player: The Politics of Transfer of Development Rights in China

The conventional argument that the introduction of transfer of development rights (TDR) shifts the power of land use regulation from the state to the market is increasingly under challenge. In China, the state's grip on land is reinforced through TDR, in which the state is both regulator and player. This state-dominated form of TDR affects China in three ways. First, competing aspirations of different scales of government complicate how TDR is implemented. Although the central state promotes TDR to maintain a national balance of arable land, some local states instrumentalize it to expand their landed basis of accumulation. Secondly, TDR tends to benefit the state but not its people. It may increase the fiscal income of the sending government and lessen the land shortage of the receiving government, but sometimes at the expense of the interests of land users without land ownership. Thirdly, given the state's deep involvement in TDR programs, the key for China's TDR to protect arable land lies not so much in clear property rights or a fully fledged market as in effective checks and balances regarding the state's powers over TDR. These three observations attest to the embeddedness of TDR in the local political economy.     

Negative interest rate policy and the yield curve

We evaluate the implications of the ECB's negative interest rate policy (NIRP) on the yield curve. To capture various shapes of the short end of the yield curve induced by the NIRP, we introduce two policy indicators, which summarize the immediate and longer horizon future monetary policy stances. We find that the four NIRP events lowered the short-term interest rate by the same amount. The impact is dampened at longer maturities for the first two event dates, due to lack of forward guidance. By contrast, for the last two dates, forward guidance drives the largest effects in two years.     

Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China

In this study, we aim to investigate the long‐term economic consequences of corporate environmental responsibility (CER) by companies from the perspective of earnings persistence and investors' response. Based on firm‐level data of 1,010 heavily polluting listed companies in China, the empirical results are as follows. First, the CER of China's heavily polluting listed companies has significantly improved their earnings persistence, that is, earnings quality. Second, the positive long‐term economic effect of CER has been achieved through two paths: improving companies' operational efficiency and reducing their credit costs. Third, CER increases investors' response to heavily polluting companies' accounting earnings. Moreover, state‐owned listed companies achieve more significant positive long‐term economic effects from CER than others. The results suggest that heavily polluting companies should correctly identify the long‐term value of CER rather than pay excessive attention to the impact of CER on their current costs and benefits.     

Twenty‐eight years of business strategy and the environment research: A bibliometric analysis

The competitive academic climate of all the academic fields, including business strategy, puts great stress to publish. To effectively maneuver the field of business strategy and the environment, all the stakeholders, such as academicians and practitioners, must understand the current position of the theory and practice. A systematic bibliometric analysis of a top tier journal can serve this issue by providing a holistic view of the publications' trends and trajectories. This study analyzes the trend of publication in the Business Strategy and the Environment (BSE) Journal since its inception in 1992 to 2019. The study uses two procedures to analyze the bibliometric data collected from the Scopus database. First, we use different aspects such as citation and publication structure to estimate the evolution of the BSE; second, we use VOS viewer software to visualize the mapping of BSE based on co‐citation, bibliographic coupling (BC), and co‐occurrence (CC). The results show a gradual increase in the citation and publication structure of the BSE. The increase in publications and citations indicates BSE's growing stature as a key academic outlet advancing knowledge in business strategy and environmental sustainability research. This study contributes to the literature by identifying the most influential aspects of the journal, which would help researchers to understand the trends and focus of the BSE.     

中国共产党工业化思想的战略逻辑——以社会主义革命与建设时期毛泽东论述为中心

在社会主义革命与建设时期,针对我国国情并且借鉴列宁和斯大林的工业化思想以及苏联工业化经验,毛泽东提出以"三个并举"为主要内容的工业化思想体系.基于首重安全和兼顾发展的战略逻辑,我国选择了重工业优先发展战略.凭借这一战略,我国到改革开放前建立了独立和比较完整的工业体系,但在工业化过程中存在效率偏低和结构失衡等问题.这种战略逻辑分析有助于理解党和国家领导集体工业化思想的核心要义,有助于把握将农业国转变为工业国的战略方向,有助于说明为什么要对学术界关于工业化战略的一些评论进行历史唯物主义再评论,有助于理解习近平"两个不能否定"的科学论断和从历史中汲取前进的智慧与力量.     

The Interaction Between Suppliers and Fraudulent Customer Firms: Evidence from Trade Credit Financing of Chinese Listed Firms

Journal of Business Ethics - This study investigates the interaction between suppliers and fraudulent customer firms from the perspective of reputation damage and reputation recovery. Specifically,...     

Analyst information production and the timing of annual earnings forecasts

We investigate whether the reputation-herding theory or the tradeoff theory explains variation in the timing of individual analysts’ forecasts. Using forecast accuracy improvements, forecast boldness, and the price impact of forecasts as measures of forecast quality, we find that in the information discovery phase that precedes an earnings announcement, earlier forecasts have higher quality than later forecasts. We also find a similar pattern in the information analysis phase that begins with the earnings announcement date. Our findings suggest that consistent with the herding theory, analysts who are more capable participate early in discovering and analyzing information, and therefore earlier forecasts in the information discovery and analysis phases are of higher quality than later forecasts in that phase.     

数字经济对区域经济高质量发展的影响研究

推动数字经济发展,是我国在当下推动经济转型,促进高质量发展的重要战略。本文基于2012~2019年省级面板数据,构建双向固定效应模型,运用基准回归、异质性检验和分位数回归的方法进行实证研究发现,数字经济助推经济高质量发展的同时还存在地区差异,对西部影响最大,中部影响最小,而数字经济的发展水平又受到产业结构、技术创新等因素影响。因此,本文针对不同地区差异分别提出建议,从而促进持续更新发展理念,以创新驱动发展,优化产业结构为数字经济提供良好环境,以期推动数字经济建设发展。