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61.
中国商业银行规模经济实证分析——基于超越对数成本函数法 总被引:2,自引:0,他引:2
商业银行成本结构、规模经济的研究,是世界上商业银行研究的一个重要研究领域,国外有关的研究文献很多,而中国国内的这方面的研究才刚刚开始,相关的研究还很滞后。本文在前人研究的基础上,采用生产法确定银行的产出,利用超越对数成本函数法,选取14家中国商业银行(包括4家国有商业银行、10家股份制商业银行)1999-2003年的数据,对中国银行业的规模经济进行了实证检验,得出了区别于其他学者的一些结论,并指出了今后银行规模经济研究的主要方向。 相似文献
62.
Ziad Swaidan Scott J. Vitell Gregory M. Rose Faye W. Gilbert 《Journal of Business Ethics》2006,64(1):1-16
This study examines the role of acculturation in shaping consumers’ views of ethics. Specifically, it examines the relationships
between the desire to keep one’s original culture, the desire to adopt the host culture, and the four dimensions of the Muncy
and Vitell (Journal of Business Research Ethics 24(4), 297, 1992) consumer ethics scale. Using two separate immigrant populations – one of former Middle-Eastern residents now
living in the U.S. and the other of Asian immigrants in the U.S. – results indicate that those who want to keep their original
culture are less tolerant of unethical consumer activities, while those who are more willing to adopt the host culture are more tolerant of these same consumer activities. Furthermore, the immigrants in both studies who are more tolerant of unethical consumer activities are those who are generally somewhat younger and with less formal education. The
relationship between gender and consumer ethics was not significant. 相似文献
63.
This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived
Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has
led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe
less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling
for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant
impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs
in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling
for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions.
Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR
scale.
William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary
research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His
publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice &
Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business
Ethics; Journal of Accountancy; and The CPA Journal.
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University
of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate
social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding.
Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others.
Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research
interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She
has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems. 相似文献
64.
65.
Lucia Porcu Salvador del Barrio-García Juan Miguel Alcántara-Pilar Esmeralda Crespo-Almendros 《国际广告杂志》2017,36(1):121-141
The conceptualization of integrated marketing communication (IMC) has evolved from the marketing communications-centered approach (in the early 1990s) to a broader, firm-wide organizational perspective. The latter is adopted in this research to define IMC as a multidimensional concept. This study was conducted to develop a measurement instrument to assess IMC and examine the role of organizational culture in IMC implementation. Data were gathered via an online survey conducted among CEOs and other senior managers. The findings provide evidence of the reliability and validity of the proposed IMC scale and demonstrate that the dominance of an adhocracy (vs. market) culture contributes to building a more IMC-friendly organizational environment. 相似文献
66.
“有限负债效应”理论指出,企业提高财务杠杆导致了产出的增加,但很多实证研究却难以支持这一结论。本文分析了在上游企业外部规模效应较强的情况下,企业债务融资战略效应为负的理由,证明了不存在外部规模效应是债务融资战略的重要条件。企业的融资行为深受财务危机的影响,其中企业规模、产业集中度、产品专用性、R&D支出和行业前景是决定财务危机成本大小的关键变量,因此,以财务危机成本为依据进行决策,企业会自我限制债务水平。由此,企业资本结构的决策应从产品市场竞争状况去考虑,这对我国企业融资决策有重要意义。 相似文献
67.
中小企业开展电子商务的理论探悉与实践 总被引:1,自引:0,他引:1
电子商务是随着网络技术的发展而出现的新的商品贸易模式,它将为各行各业的经营及营销模式产生带来巨大的影响,并为中小企业进行更广泛的商务活动提供了商机。本文对电子商务的发展及企业对电子商务的应用提出了思路及建议。 相似文献
68.
研究目的:分析经营规模、农地契约特征对农业经营主体农地整治行为与程度的影响。研究方法:采用Probit和Tobit模型对465位经营者调查数据进行实证分析。研究结果:(1)对于绝大多数农业经营主体,经营规模扩大对农地整治积极性存在微弱的负向影响;(2)农地经营面积和转入比例对土地类整治积极性存在负向影响,但相对设施类整治,农业经营者开展土地类整治的积极性更低;(3)契约价格、契约形式、契约对象为村集体、转入农地时具有担保等契约特征对农业经营者农地整治积极性存在显著影响,但契约时长的影响并不显著。研究结论:现阶段要提高新型农业经营者的农地整治积极性,有必要从多方面完善农地契约,而扩大农地流转规模和延长契约期限不一定有效。 相似文献
69.
In this paper, we investigated the economic effects of zoning regulations on the retail industry in Korea. We estimated the changes in the number of sales for retail stores using a panel regression analysis for stores in traditional markets. This analysis was conducted to examine the benefit of zoning regulations on retail stores. Our results show that the zoning regulations (called Traditional Commercial Activity Protection Zones) have contributed to an improvement in the actual business performance of small independent retailers. We found that the amount of sales for each store clearly increased on average in the areas designated as Traditional Commercial Activity Protection Zones where there was no market entry of mega supermarket chains (called SSM in Korea). We also present evidence that the effects of this policy differ geographically: the effects were stronger for small and medium cities than for large metropolitan cities. These results suggest that zoning regulations enacted by the government to protect traditional markets and small retailers should also consider regional differences when assessing policy effectiveness. 相似文献
70.