Developing a Website Service Quality Scale: A Confirmatory Factor Analytic Approach

The surge in online consumers and their preference to buy over the Internet is nudging marketers to embrace e-commerce, but mere online presence without distinct user experience may not help attract and retain customers. Research suggests that website service quality is a determining factor in Internet buyer behavior. Several measurement tools have been used in the context of developed economies to measure e-service quality. The very few empirical researches in emerging economies, including India, motivated the researchers in the present study to refine the WEBQUAL 4.0 scale developed by Barnes and Vidgen (2002 Barnes, S. J., and R. T. Vidgen. 2002. An integrative approach to the assessment of e-commerce quality. Journal of Electronic Commerce Research 3 (3):114–27. [Google Scholar]) to measure the service quality at shopping websites. The present study employs tools like SPSS 20.0 and AMOSS 20.0 to analyze the data through exploratory factor analysis and confirmatory factor analysis. Study results suggest a 14-item WEBQUAL four factor (Ease of Use, Information Quality, Reliability, and Empathy) scale that is appropriate for Indian settings.     

做好高校招生宣传工作的几点思考

做好招生宣传工作,应准确把握宣传内容,选择宣传渠道和媒介,练好招生宣传队伍的内功。     

关于教师教育观念的转变

教育观念的先进性与教育改革的成功休戚相关。教师必须适应经济社会的发展,更新教育观念,并用以指导教育实践,提高教育质量。     

第斯多惠的教育目的观及其现实意义

德国19世纪著名教育学家第斯多惠,在他的文化适应性原则下所构建的教育目的观,包括了三个基本精神:国民教育思想、培养具有时代品质的人的教育思想和培养"全人"的教育思想.尽管他的教育目的观有其时代以及个人的局限性,但他看到了教育的社会功能和个体功能,这不仅在当时是进步的,而且对我们现在构建教育目的也是有启发的.     

当代大学生信息素质教育

信息素质教育是大学生素质教育的重要组成部分.高校图书馆应开设有关课程,开展一系列教育活动,加强大学生信息能力的培养,大力发展信息专业教育.     

食品安全检测技术对食品质量安全的影响

食物的品质安全是保证人们生命健康的关键因素,是人们赖以生存与发展的最主要的前提条件.而随着社会主义市场经济的日益发展,人们的生活水平也在逐步改善,对食物的安全品质问题也越来越关注.目前,在我国的食品安全监督管理检验中,不论是在技术上,还是在产品质量安全监督管理方面,都仍面临着许多不足和问题,并不断影响检验技术的深入发展与完善.因此,本文重点对食品安全监督管理检验技术进行了论述与研究,期望可以通过了解该技术进展状况,为我国食品领域发展提出合理的指导意见,实现我国食品安全监督管理检验技术水平的进一步提高,进而促进我国食品领域的健康发展.     

Rethinking bank shareholder equity: The case of Deutsche Bank

We introduce and apply an innovative accounting approach to analyse the equity position of a European systemically important financial institution, Deutsche Bank, between 2001 and 2015. According to our findings, the actual contribution by shareholders to bank equity capital was limited, while shareholder payout policies, including share buybacks and trading on its own shares, were both material. These findings raise concerns on the actual capacity by shareholder equity to assure protection against (residual) risk and loss absorption. Customer and investor protections appear to lay with bank entity equity dynamics. These findings have implications for bank financial sustainability and resilience, company capital maintenance, and regulatory capital requirements. Further developments based upon this innovative methodology may improve on existing prudential and accounting regulations.     

主办券商声誉机制对新三板挂牌企业会计信息质量影响的实证研究

新三板作为完善我国多层次资本市场的重要举措,在扩宽企业融资渠道、促进实体经济 发展等方面发挥着重要作用,然而信息披露质量不完善仍是制约新三板挂牌企业发展的重要因素。 基于企业会计信息质量视角,文章以 2006-2015 年新三板挂牌企业为研究样本,探讨主办券商声 誉机制是否能够发挥相应的治理作用。研究发现:高声誉主办券商促进了新三板挂牌企业信息披 露质量的提高,而且主要体现在市场化水平较高的省份;进一步研究表明主办券商声誉对信息质 量的治理作用在协议转让与创新层企业中更为明显。研究表明主办券商声誉能够对新三板挂牌企 业发挥相应的持续督导作用,对于如何提升新三板挂牌企业信息披露质量具有一定的借鉴意义。     

Extreme Uncertainty and Forward‐looking Disclosure Properties

This study investigates the effect of extreme uncertainty on disclosure behaviour by analyzing the quality and quantity of forward‐looking disclosures during the global financial crisis and pre‐crisis periods, controlling for other determinants of disclosure behaviour. Prior research has struggled to distinguish between the quality and quantity dimensions of forward‐looking disclosures. Also, the impact of the recent financial crisis on these forward‐looking disclosure attributes has not yet been examined systematically. We address this gap by exploiting the unique setting of German publicly traded firms. These firms must provide forward‐looking information within their audited financial statements, although relevant regulation is sufficiently vague to allow great variation in the quality, scope and quantity of forward‐looking disclosures actually observed. Using hand‐collected data from 2005 to 2009, we provide evidence of a significantly negative association between crisis and disclosure quality. This finding is robust to several different disclosure quality proxies and regression specifications. In contrast, we find no negative significant relation between crisis and disclosure quantity; rather, there is evidence that reported volume increases during the crisis. Our results are consistent with extreme uncertainty, as occurring during times of crisis, negatively affecting the quality of voluntary disclosures, while firms maintain or increase disclosure quantity, ultimately diluting the information density of forward‐looking disclosures.     

Effect of the ban on short selling on market prices and volatility

We examine the effects of the short‐selling ban, imposed by Australian regulators in the wake of the global financial crisis, on the trading of financial stocks. Our findings argue against commonly stated reasons for imposing short‐sale bans. We find no evidence that short‐sale restrictions provide support for stock prices or that they reduce volatility. Moreover, stocks subject to the short‐selling ban suffered a severe degradation in market quality. Controlling for the adverse effects of the financial crisis on markets, we show that short‐selling restrictions increase intraday volatility, reduce trading activity and increase bid–ask spreads.