我国上市公司收益质量评价体系研究

本文基于现有研究成果构建了我国上市公司收益质量评价体系,通过结构方程建模和对我国A股上市公司样本数据分析发现,收益质量对社会经济环境的高度依赖性使得国内外现有研究结论在我国上市公司中并不完全适用。所以,本文进一步对初始模型进行了指标筛选和修正,给出了符合我国现状的上市公司收益质量综合评价体系。算例分析显示该体系不仅能够给出收益质量的客观评价,还能对公司市场竞争力、资金运作、企业成长前景等方面进行评定和分析,为投资者、公司管理者等提供决策支持。     

科技创业生态群落要素构成与测度研究——基于结构方程模型的实证分析

科技创业生态群落由政府、大学科研机构、投融资机构、科技中介机构、关联企业等要素构成。在理论上提出了各构成要素对科技创业活动影响关系的假设,运用结构方程模型对青岛市科技创业企业的调研数据进行了实证研究,验证了各要素对科技创业企业生存和发展的影响,并对研究结果进行了检验和分析。     

Consumer-perceived risk model for the introduction of genetically modified food in Spain

Since the last part of the 20th century, the search for new forms of cultivation and food has basically centred on the application of biotechnology, giving rise to GM foods. Consumer acceptance is conditioned by the risk that they perceive from introducing food into their consumption habits processed through technology that they hardly understand. Besides, information is insufficient in the consumer ambit and moreover, it is influenced by ideological and ethical determining factors. The factors were analysed that influence this consumer-perceived risk through a structural equation model. This study was conducted in Spain, concretely in the province of Alicante, located in the southeast of this country.     

基于服务利润链的客户内部化研究

服务利润链是服务型企业赖以生存和发展的根本,客户内部化是提高顾客忠诚的有力保障,二者的结合使得企业有一个新的角度审视企业的管理。通过将二者结合建立基于服务利润链的客户内部化模型,并利用结构方程模型及CALIS过程对其进行分析。     

Firm size and cost system sophistication: The role of firm age

The costing literature has failed to conclusively explain why some companies implement sophisticated costing systems while others do not. Although some contingency variables were proposed, inconclusive results were reported which raised concerns about their underlying theory. Focusing on firm size, as the most examined and confusing variable in this contingency literature, we develop and test more complex relations than in prior studies to provide more insights into its role. More specifically, we test potential indirect positive relations between firm size and cost system sophistication (through product diversity and cost structure) and bring to light the role of firm age largely neglected in the cost accounting literature. Using two different statistical analyses (i.e. SEM and PLS) and data from manufacturing firms, our findings suggest, in contrast to the majority of prior studies, that not all larger firms should be expected to have sophisticated costing systems. The impact of firm size on cost system sophistication depends on firm age and is mediated by product diversity but not cost structure. We conclude by emphasizing the need for more complex models to further advance the theory on costing systems. Such models should go beyond explaining the potential impact of each contextual variable in isolation.     

基于SEM模型的消费者品牌信任对茶叶购买行为的影响研究

通过调研获取江西省浮梁县370个茶叶消费者相关数据，基于计划行为理论和KAP理论，构建结构方程模型（SEM）实证研究品牌信任、消费认知与购买行为三者之间相互作用关系。研究表明：消费认知在品牌信任对消费意愿、购买行为作用中扮演着部分中介作用；消费意愿在品牌信任、消费认知对购买行为作用中扮演着部分中介作用；消费认知对购买行为具有主导作用，而品牌信任对消费意愿具有主导作用；消费认知对品牌信任具有正向显著影响，而购买行为对消费意愿具有正向显著影响。基于此，从增强茶叶消费者消费认知和提升茶叶消费者品牌信任两方面提出引导茶叶消费者购买行为的对策建议。     

物流平台生态合作的价值创造影响因素与实现路径

随着数字技术的快速发展及消费者需求的提高，传统价值挖掘方式已难以适用于平台生态合作。文章应用结构方程模型和模糊集定性比较分析方法，以328家与物流平台合作的物流企业为例，探索物流平台与合作伙伴的价值创造影响因素与价值实现路径。结果显示：(1)顾客价值主张的识别和价值创新能力提升会促进互补性合作。(2)互补性合作会降低交易成本同时加强多方互动。(3)交易成本降低和多方互动会推动价值实现。(4)在价值实现的2条路径中，顾客价值主张的识别与多方互动的作用显著，而对比价值实现与非价值实现路径可以发现，互补性合作与多方互动将直接导致价值能否实现。研究结论有助于拓展对平台生态合作价值创造的相关研究，为系统成员挖掘价值空间、合作共赢提供实践启示。     

基于感知视角的顾客参与众包物流意愿研究

众包物流是一种新兴的物流形式,以其高效便捷的服务和较低的运输成本,发展前景广阔。在相关理论的基础上,从感知视角构建了顾客参与众包物流模式意愿的模型,并通过回收的191份有效样本数据为参考进行实证分析。研究结果表明感知质量对感知价值有显著正向影响,感知价值对参与意愿有显著正向影响,安全风险对参与意愿有显著负向影响。据此从拓宽业务范畴、完善技术及人员管理等方面提出了进一步提升顾客参与意愿的建议。     

Behavioural intention to use a contact tracing application: The case of StopCovid in France

This research aims to study citizens' intention to download and use the COVID-19 tracing app in France. The theoretical framework considered the theory of technology acceptance model, the theory of goal-directed behaviour, and the theory of privacy to explain the intention to use the COVID-19 tracing app. The methodology included an online survey to examine the theoretical model, which was tested using structural equation modelling. The results show that anticipated emotions, perceived usefulness, privacy concerns, and perceived permission sensitivity significantly contribute towards the intention to adopt the StopCovid app. Subjective norms and goal desire do not exert a direct impact. These findings provide both theoretical and practical implications by adding the extrinsic social value dimension to the analyses of the StopCovid app and presenting antecedents for enhancing its design and safety.