网状供应链上企业间合作竞争优势分析

在目前企业之间的合作竞争关系凸显的情况下，网状供应链组织模式更能适应环境迅速变化的时代发展要求，它在交易成本的节约、企业间优势力量的互补方面都有其独特的比较优势，要保证网状供应链合作竞争优势作用的发挥，应该注意信息对称、节约成本、文化整合等问题，并采取有关的政策措施。     

The tourist art market as a factor in social change

Richter, Dolores. “The Tourist Art Market as a Factor in Social Change,” Annals of Tourism Research, Vol. V, No. 3, July/September 1978, pp.323–338. This paper disputes the theory that participation in the tourist art market has had limited economic impact on African artists. An analysis of social changes that have occured in the social organization of a group of traditional woodcarvers indicates that tourist art market participation is directly responsible for significant changes in many social institutions. It has also provided the economic means by which the carvers have been able to respond positively to government policies and regulations aimed at modernization.     

机会主义抑或信息传递：公允价值估计中管理者自由裁量的行为动机研究——来自我国上市公司股票期权的经验证据

利用手工收集的上市公司股票期权（ESO）公允价值估计表外披露数据,实证研究管理者自由裁量行为及其动机。研究发现：管理者在ESO公允价值估计中存在明显的自由裁量行为,表现为显著的估计偏差,尤其是低估;ESO公允价值估计偏差与管理者盈余管理和薪酬自利显著相关,但与私有信息含量没有显著关系,表明在公允价值估计中管理者存在机会主义动机,而信息传递动机不明显。进一步研究发现：机会主义动机下的管理者自由裁量显著降低了公允价值估计的准确性,并且机会主义动机主要存在于公司治理和外部审计监督较差的公司中;ESO公允价值估计偏差尤其是低估偏差显著降低了分析师预测准确性。     

Accounting Choices: Variation in Managerial Opportunism

This study focuses on variation in managers' accounting choices given motivations to use accounting accruals opportunistically. Prior research identifies a number of motivations arising from accounting–based contracts that encourage opportunistic reporting by managers. However, prior research implicitly assumes all managers respond identically to the same contractual motivations. This study identifies variation in managers' responses to contractual motivations involving accruals that is related to managers' stewardship of corporate assets. Evidence shows that modeling how managers use corporate assets enhances the explanation of their accounting choices given motivations to (a) use accruals opportunistically, and (b) to smooth income via accruals. Managers with high ratings on judicious use of corporate assets are less responsive to motivations to use accruals opportunistically, and to smooth income via accruals, than managers with low ratings. This evidence suggests that not all managers are equally opportunistic, and that modeling this factor helps explain cross–sectional differences in managers' accounting choices.     

Understanding the links between technological opportunism, marketing emphasis and firm performance: Implications for B2B

The capability of firms to sense and respond to changes in technologies, called technological opportunism, is of growing importance to managers as a source of competitive advantage. However, exactly how technological opportunism impacts firm performance is still not clearly understood. Furthermore, the role of marketing in this relationship, if any, has yet to be examined. Understanding this relationship is critical for marketing managers not only for determining strategic investments of resources but also for demonstrating marketing return on activities. This paper explores the links between technological opportunism and firm performance. The results show that technological opportunism has a strong positive impact on key measures of performance such as firm sales, profits and market value. Importantly, marketing emphasis is the mechanism through which the technological opportunism-performance relationship is achieved. Finally, the impact of marketing emphasis on B2B firms is different than that for B2C firms, highlighting the importance of these activities for B2B marketing managers.     

集群企业合作隐性契约的博弈分析

以弹性化和专业化为主要特点的集群内企业的合作是集群得以健康发展的关键。要保证企业间高效的合作就必须有强有力的制度保障。在新制度经济学的视角下．当企业选择签订长期契约代替一体化经营时，可以采用显性契约和隐性契约两种方案。由于契约的非完备性和未来的不确定性，提高了显性契约的实施成本。因此．基于集群企业间合作的隐性契约在规范集群企业行为方面提供了强有力的保证。本文运用完全信息和不完全信息下的动态博弈理论对防止集群企业机会主义行为的隐性契约进行了博弈分析．阐释了隐性契约运行的内在机理，并在此基础上对如何规范集群内企业的合作行为提出了具有实践指导和可操作性的政策建议。     

旅游地历史文化机会主义研究

随着各地对历史文化旅游开发的加快,一种捏造、编排、夸大历史文化的旅游地历史文化机会主义悄然流行起来。这种机会主义,一方面可以从历史文化的鉴定及其与旅游文化的关系中找到其产生的客观原因和解决之路,另一方面可以从政府、媒体、旅游企业、专业研究人员和旅游者等旅游活动主体身上找到滋生机会主义的主观原因和消解之道。     

内部控制、关系型交易与非效率投资

基于 2007年至2011年中国上市公司的经验数据,探讨企业关系型交易对管理层机会主义行为的影响。实证结果表明：供应商或客户关系型交易比例越高,投资效率越低,这会加剧投资过度或投资不足程度,说明供应商或客户关系型交易在带来关系租金的同时也会带来一系列负面效应;上市公司的内部控制质量越好,越有助于抑制关系型交易带来的非效率投资,说明内部控制作为一种可置信承诺,能够有效抑制机会主义行为、控制和降低风险,提高信息披露的可信度,缓解信息不对称,从而抑制关系交易引发的投资不足或投资过度行为。     

长期导向对企业使用合同抑制渠道投机的影响

文章以关系营销与营销渠道行为理论为基础,制造商与其经销商之间的关系为研究对象,检验了制造商的长期导向对其合同制订以及经销商投机行为的直接及交互影响。研究结果表明：企业的长期导向不但可以直接促进完备合同的制订,还会间接影响合同制订与投机行为之间的关系。其中,详细的交易条款对投机行为虽然无直接影响,但是会在与长期导向的交互影响下对投机行为产生作用。当企业的长期导向低的时候,详细的交易条款会抑制合作伙伴的投机行为;当企业的长期导向高的时候,详细的交易条款却会加重对方的投机行为。周全的意外处理条款则会对渠道投机行为产生直接的抑制作用,并且这种抑制作用会随着长期导向的增强而加强。