New accounts: Towards a reframing of social accounting

This paper is a speculative and exploratory essay on the emerging field of social accounting. In essence, the paper explores whether the fact that most social accounting has, traditionally at any rate, being promulgated by accountants might be a partial explanation for its self-disciplining limitations and, arguably, its weak inroads into discourse and practice. Through the lens of Erik Olin Wright's work, the paper reconsiders the potential of the social accounting project(s) and argues for the importance of accounts as a means of interstitial transformation as a complement to the traditional privileging of accounts directed towards symbiotic transformations.     

Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence

This paper investigates the association between management turnover following financial restatements and the probability of subsequent restatements. We find that restating firms that replace management (CEO and/or CFO) are more likely to restate their financial statements again. We also find that subsequent restatements are mainly attributable to the new management. Overall, our results suggest that management turnover following restatements may not be an effective mechanism to remediate financial restatements, but the change to a new management results in a greater possibility of lower earnings quality (i.e., higher probability of subsequent financial restatements and accruals‐based earnings management). Our study supports prior literature's findings that the change in the top management leads to organizational instability and higher accounting information risk. Our findings have implications for internal decisionmaking with regard to top executive replacement.     

电力市场效率评估与碳市场价格设计——基于电碳市场关联视角下的传导率估计

厘清并量化电力市场与碳市场间的关联关系,是深化电力市场改革与实现"双碳"目标的重要抓手。本文基于2006—2018年中国100个地级及以上城市的面板数据,使用似不相关回归模型评估了电力市场效率,在此基础上研究了电、碳市场关联条件下碳价对电价的传导率,并对不同场景下全国碳市场的碳价进行了优化设计。研究发现:(1)与非试点地区相比,碳市场试点地区中电力市场的无谓损失率更低,并且市场效率的提高具有更高的碳减排作用。(2)电、碳市场关联条件下,碳价对电力市场中居民电价的传导率高于对工业电价的传导率,但均远低于完全竞争条件下的传导率水平。(3)传导率的提升能够缓解"降电价"与"碳减排"之间的矛盾。当前传导率下电力市场效率目标与碳减排目标的协同实现需要碳价的大幅提升,而在完全传导的理想情况下最优碳价约为40元/吨。(4)长期而言,当前传导率下碳排放总量下降场景、经济增速放缓场景对应的最优碳价分别为255.05元/吨、173.63元/吨,而人口老龄化场景并未对最优碳价的设置形成约束。本文的研究不仅为电力市场与碳市场之间的关联奠定了理论基础,也为全国碳市场价格机制的优化设计提供了政策参考。     

“行政立法权”的概念释义

对"行政立法权"给出相对准确、科学的定义是研究行政立法的前提。梳理行政立法权产生的背景,厘清行政立法权的内涵和"隶从性"特点,适当区分行政立法权设定的不同方式,以此为前提,才能相对准确地判断当代中国需要什么样的行政立法体制,进而科学地配置立法权,提高立法质量,防止行政立法部门利益和地方保护主义的法律化,全面推进依法治国。     

城镇化与工业化互动发展的协调性与驱动力研究——来自四川省21个市州的经验证据

城镇化与工业化互动协调发展是城乡经济发展的一个主要问题。在构建新型城镇化和新型工业化评价指标体系的基础上,采用四川省21个市州2007—2012年相关数据,运用“协调度—协调发展度模型”和灰色系统模型 GM（1,N）,对城镇化与工业化互动发展的协调性进行评价,并揭示其内在驱动力,结果表明：四川省城镇化与工业化互动发展的协调度与协调发展度处于不断提高的过程中,21个市州工业化发展对城镇化与工业化互动协调发展均起着促进作用,但经济发展水平极高和极低市州的城镇化发展对城镇化与工业化互动协调发展具有制约作用。因此,应以工业化带动城镇化发展,制定差别化的城镇化与工业化互动发展政策,全面深化制度改革,形成城镇化与工业化互动协调发展的良性机制。     

科技文化软实力生成和发展的多维视角分析

提高国家软实力需要注重科技文化的建设。科技文化软实力的生成和发展表现为在历史、当今与未来三维视域互动中的有形资产(科学理论、科技成果等)向无形资产(科学精神、软实力等)转化,无形资产又推动有形资产发展的过程。提升科技文化软实力需要将科技的创新与传统科技文化进行融合,实现传统科技文化的转型,长远来看,需要增强科技文化传播影响力,提高国民科技文化素质,提升科技文化保障水平。     

论技术发展与提高我国国际竞争力

技术的进步对于一个企业、一个产业和一个国家的国际竞争力来说,都至关重要。本文就我国的技术发展现状进行了分析,并在此基础上,对如何提高我国国际竞争力提出了相关政策建议。     

Impact of star and movie buzz on motion picture distribution and box office revenue

This study contributes to research on the impact that consumer buzz has on movie distribution and box office success by examining the impact of buzz generated about the individual stars and about the movie itself. The results indicate that movie buzz is instrumental in boosting box office revenue throughout the theatrical release, not just in the later run, as has been suggested in previous studies. Star buzz can enhance box office receipts during the opening week and can contribute to the public's anticipation of the movie pre-release. However, early buzz can have a negative impact on revenue during subsequent weeks if the movie fails to resonate with the audiences. Model simulations reveal that, even for poorly received films, the overall impact of star buzz is positive because the initial revenue boost normally outweighs the later decline. Thus, this study empirically demonstrates the positive impact of star buzz on revenue, which helps shed light on the long-standing debate regarding the importance of star participation in the success of a movie.     

控制权机制、公司治理与经营者激励约束

公司治理结构中控制权对经营者具有激励约束的作用机制,我国经营者的控制权对经营者的激励约束更具有根本的决定意义,然而我国公司治理结构中存在许多现实问题。因此,有必要完善我国国有企业公司治理结构,解决所有者缺位问题,实现对经营者有效的激励和约束。     

民俗旅游的意识形态

民俗旅游是全球化背景下权力政治、资本与地方性文化之间共谋的结果，是一种后现代文化现象，服务于民族－－国家的现代化建设诉求。民俗旅游的兴盛，既是“本土现代性”的表现，也是文化政治之暴力的一种表述，民俗文化旅游继续着现代性话语对于民间、边缘文化的霸权性质。