外资入股中国商业银行动机、方式及影响分析

近年来外资入股中国商业银行案例不断增多,其进入动机可以分为追求银行的绝对控股权、获取分红收益、改造后转手卖出获利三大类。外资与国内商业银行合作的方式主要有两种:一是双方通过签订合作协议等形式在业务和技术支持等方面进行合作,二是签订投资入股战略合作协议。外资入股有利于中国商业银行提高资本充足率、降低不良资产比率、促进金融产品创新、改善商业银行内部管理。     

论柔性管理在高校教职工管理中的运用

柔性管理是相对于刚性管理提出来的,源于麦格瑞戈对管理行为的归纳和总结。实践中人们发现规章制度虽然有其独特的管理效用,创造了不可替代的企业价值,但是,规章制度并不能代表一切。科学管理最基本职能是因应管理对象的变化而采取不同的管理方式。管理的最基本职能是寻求知识转化的路径与结点。由于市场的不确定性,管理对象面临的挑战变化多样,因此管理的核心作用便体现为:通过学习、激发灵感、洞察未来。激励、协调管理对象的创造与贡献,以更高的视野兼顾全局,并将管理对象的创新理念整合到管理团队的统一战略框架之中,从而使管理目标顺利实现。     

Can willingness‐to‐pay values be manipulated? Evidence from an organic food experiment in China

Human behaviors are driven by implicit and explicit motives. Psychologists have developed two main tools, namely time pressure and cognitive load, to disentangle the two motives. This implies values of willingness to pay (WTP) may be sensitive to time pressure and cognitive load levels in practice. An experiment with 233 students was conducted in China to study the willingness to pay for organic food with consideration of different time pressures and cognitive load levels. Results show that (1) increasing cognitive load could significantly reduce consumers’ WTP for organic food; and (2) time pressure does not have a significant impact on WTP values. Such results suggest researchers should be particularly cautious about the cognitive load situations of respondents during a WTP survey.     

The impact of influencer motives and commonness perceptions on follower reactions toward incentivized reviews

Brands often incentivize influencers to review their products. However, such incentivized product reviews may reflect negatively on the influencers’ credibility and authenticity, especially if the reviews are positive. Given the more personal nature of influencer-crafted reviews than other product review formats, we posit that the motives to accept incentives—disclosed by the influencer—determine followers’ reactions to incentivized reviews. In one survey, three experiments, and one field study, we contribute to prior research by showing that intrinsic incentivization acceptance motives can mitigate the negative effects of positive incentivized reviews on credibility and, ultimately, revisit intention and behavior. Moreover, we extend past work by demonstrating that influencer type (review vs. lifestyle) determines followers’ perceptions of influencer authenticity, feelings of betrayal, word of mouth, and revisit intention in reaction to an incentivized review. Specifically, we find that review influencer followers’ reactions are determined by their perceptions of incentivized review commonness, such that motives matter more if incentivization is less common, while motives matter less if incentivized review are perceived to be more common. By contrast, we show that lifestyle influencer followers’ reactions are driven by the communicated incentivization acceptance motives, regardless of the perceived commonness of incentivized reviews.     

Diversity in deprivation: exploring the grocery shopping behaviour of disadvantaged consumers

Social exclusion has received much attention in recent years among governments and policy makers. While there are many aspects of social exclusion, of particular interest to marketing and consumer behaviour is the issue of the accessibility of consumer goods and services to socially excluded groups. The purpose of the research reported in this paper is to contribute to the understanding of the grocery shopping behaviour of disadvantaged consumers. The research was conducted with a sample of consumers living in a deprived residential area in Scotland. While the participants were mainly characterized as 'economic shoppers', they were heavily dependent on the local convenience stores, due, mainly, to the financial and mobility restrictions they faced. The experience of 'social exclusion' was not homogeneous within the sample, varying with other aspects of disadvantage, including social support networks, illness, age, family situation and mobility. The implications of this research are discussed and potential research directions highlighted.     

基于企业性质的社会责任履责动机差异及政策含义

从企业性质的角度出发,分别就履行社会责任的经济动机(价值增值驱动和管理层面对的代理问题驱动)与非经济动机(道德伦理驱动和政治驱动)下,国有与私营企业在履行社会责任动机方面的差异进行初步分析,发现企业的性质、目标决定了我国国有企业比私营企业面临更多的代理问题,私营企业相对国有企业而言更有追逐价值增值而履行社会责任的经济动机,也更加受到寻求政府政治保护等政治因素的驱动。政府应从企业履责动机出发,深刻认识政策法规对企业社会责任的促进作用;通过加强政策导向,直接或者间接促进国有企业和私营企业践行社会责任。     

中国上市公司并购绩效的实证分析

西方经典企业并购理论可主要归结为使总价值增加的效率理论、自大理论、代理问题和再分配理论。为检验这些理论在中国的适用性，本文分别采用会计研究法和事件研究法，对中国上市公司1999年发生的85起控制权转让案和2002年55起重大资产重组案的并购绩效进行了全面分析，兼顾了并购绩效产生所需的时间因素和实证研究的实效性，从而揭示中国企业并购之动机及其绩效。研究表明，并购重组给目标企业带来了收益，其CAR为24．502％，超过20％的国际水平；而收购企业收益不大且缺乏持续性。同时本文结合个案分析补充大样本研究的不足，得出并购理论在中国具有一定适用性。最后，本文从并购动机、并购方式等不同角度分析了我国并购失败率高的原因。     

企业突破性技术持续采用意愿的驱动机制研究

整合组织动机和期望确认理论，从购买动机视角探讨企业突破性技术持续采用意愿的驱动机制。将购买动机分为效率动机、规范趋同动机和模仿趋同动机，阐述购买动机对突破性技术持续采用意愿影响的微观机理。以198家购买过云计算技术的企业为研究样本，实证检验购买动机与突破性技术持续采用意愿间的关系，并检验满意和认知锁定的中介效应。结果表明：购买动机正向影响突破性技术持续采用意愿，满意和认知锁定在购买动机与突破性技术持续采用意愿之间起中介作用，各购买动机的中介作用路径呈现差异化。其中，效率动机的作用路径被满意和认知锁定部分中介，模仿趋同动机的作用路径被满意部分中介，规范趋同动机的作用路径被认知锁定部分中介。研究结论打开了企业突破性技术持续采用意愿的“黑箱”，对于企业深入理解突破性技术持续采用意愿的驱动机制，促进突破性技术在持续采用过程中发挥真正价值具有重要借鉴意义。     

Franchising Research Frontiers for the Twenty-First Century

About four decades ago, during the formative years of the franchising industry, visionary authors like Oxenfeldt and Kelly (1968) and Ozanne and Hunt (1971) proposed a rich slate of research agenda which still continues to guide some of the contemporary scholarship in the franchising domain. This article (1) explicates some of the unique features of the franchising context that presumably inspired these pioneering authors, (2) discusses four established elements of ontology unique to franchising and isolates the remaining research gaps therein, (3) specifies a new slate of more contemporary research agenda for future scholarship, and (4) concludes with a brief discussion of the ten articles featured in this Special Issue of the Journal of Retailing dedicated to the theme of Franchising and Retailing.     

IFRS的强制趋同、盈余动机与应计及真实盈余操纵

本文运用我国2005年至2008年A股市场的数据,实证研究了新会计准则的实施、盈余动机与应计及真实盈余管理的关系。结果发现:与国际财务报告准则趋同的新准则强制实施以后,公司的应计盈余管理空间扩大了,公司的真实盈余管理也明显地增加了,其中应计盈余管理空间的扩大可能是由于会计稳健的结果;公司为满足盈余管理的各种动机需要,会灵活地同时使用应计与真实盈余管理来协调互补地达到恰当调节利润的目的;除了股票增发(Zengfa)动机以外,其余各种动机在一定程度上都利用了新会计准则的强制实施来进行应计或各种真实盈余管理,以达到操纵利润的目的。