公允价值会计的反思

公允价值与历史成本之间的孰优孰劣一直就伴随着争议。我们不应该忽视公允价值固有的内涵缺陷及其与财务会计概念框架的冲突,以及在金融危机中的顺周期效应。文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。     

Assessing the e-Service Quality of Sellers in an Industrial e-Marketplace

Existing studies of electronic service quality (e-SQ) mainly deal with online shopping mall operators in business-to-consumer (B2C) markets, whereas research into the e-SQ of sellers in industrial electronic marketplaces (e-marketplaces), characterized by multiple sellers and multiple customers, is lacking. Therefore, this study intends to determine if existing theories developed and tested in the B2C online shopping mall context are directly applicable to measure e-SQ of industrial e-marketplace sellers. By qualitatively analyzing customer feedback obtained in an e-marketplace, this study offers an in-depth exploration of e-SQ dimensions, discovers a tentative causal model of the e-SQ specific to industrial e-marketplace sellers, and compares the tentative model grounded in the qualitative data with existing research tested with quantitative data. This study shows that existing e-SQ scales may not apply, without revision, to measures of the e-SQ of industrial e-marketplace sellers.     

Spillovers of volatility index: evidence from U.S., European,and Asian stock markets

We investigated the cross-market relations of volatility indexes with U.S. and non-U.S. stock market returns. We found that the pervasive VIX influence at both U.S. and non-U.S. stock markets. The VSTOXX and VKOSPI capture the major shocks to the global economy and show movements similar to the VIX. The empirical findings indicate that volatility index changes are important in explaining stock returns. We also examined spillover effects across volatility indexes. The VIX is a main transmitter, and the VKOSPI the main receiver, of these spillovers. The results point to a leading role for the VIX in the international market.     

Is socially responsible investment useful in Mexico? A multi-factor and ex-ante review

The present paper continues the firsts reviews made to socially responsible investment in Mexico. We extended these reviews by using a non-parametric multivariate equality test, along with a multi-factor market cap model, and a Monte Carlo simulation. Our results show that the IPCS index, the IPCcomp and the IPC have a statistically equal mean-variance performance, suggesting that this sort of investment style (SRI) is a good substitute of the broad market investment style in the long term. Among the causes of this finding is the fact that the IPCS and the IPCcomp indexes have almost the same large and small cap stock concentration and the IPC index (a large-cap one) is not as diversified and mean-variance efficient as the former.     

多元化并购、资源基础与制造企业服务化转型——基于fsQCA的多案例分析

为探究制造业企业通过并购实现服务化的转型路径,以2014至2018年制造企业并购服务企业并购事件为研究对象,运用组态思维和fsQCA方法整合服务型资源质量维度与服务型资源整合维度的5个前因条件,讨论前因变量组合与制造业服务化转型之间的复杂因果机制。结果表明,制造业服务化转型存在3条转型路径,即研发能力驱动型、财务能力驱动型和服务化经验驱动型。通过分析路径和典型案例发现：在评估服务型资源质量时,标的方的盈利能力、研发能力存在替代效应;并购方财务柔性在基于并购的服务化转型中具有重要作用;并购方服务化经验有助于并购整合。     

Direct density estimation as an ill-posed inverse estimation problem

A possible definition of ill-posedness in statistical estimation is the lack of qualitative robustness. In this sense direct density estimation shares ill-posedness with the more obviously ill-posed indirect density estimation models, of which it is a special case. A general construction pattern for estimators is proposed, based on suitable preconditioning, that works for both direct and indirect density estimation. Special emphasis is on its application to the direct case, where in general it yields delta-sequence estimators. More specifically both kernel and series type estimators are included depending on the choice of preconditioning operator. In particular sinc and other flattop kernel estimators emerge in a natural way.     

A Phenomenological Approach to Inquiring into an Ethically Bankrupted Organization: A Case Study of a Japanese Company

This study introduced a phenomenological approach to the study of the companies that committed corporate crimes. The author first developed the epistemology of normative control which is based on the philosophical ground of phenomenology, sociology of knowledge, ethnomethodology, Habermas's normative theories, and Foucault's normalizing discourse in the context of organizations. He, then, showed the procedures for conducting a qualitative and phenomenological empirical case study of an aggressive Japanese company whose name appeared in the media for its scandal in Tokyo. The inquiry revealed the generative mechanism of normative control and the patterns of constructing social reality of workplaces in a Japanese company.For the sabbatical period August 1999–August 2000:     

山东上市公司财务危机预警研究

以1998年ST制度实施后山东省被ST的上市公司为研究对象,配以上市时间相同或相近的省内财务健康公司做控制样本,选取财务指标和非财务指标通过二元Logit回归建立了预测准确率高的模型,体现盈利能力的总资产收益率预测效果最显著。     

企业社会责任信息披露指标体系的构建

社会责任越来越受到经济社会的重视，如何计量和报告企业所承担的社会责任情况，成为了会计学科里一个新的研究热点，在分析和比较国外社会责任信息披露现状的基础上，结合国内的实际情况，参考了全球报告倡议组织（GRI）评价体系，试图从经济、社会、环境三个角度出发，分为六大类二十七小类构建出适合我国国情的企业社会责任信息披露指标体系。     

Wither Qualitative/Quantitative?: Grounds for Methodological Convergence

The qualitative quantitative issue has been given attention in sociological scholarship for decades. Upon theoretical examination of the basis of separations, the commonly used criteria of subjectivity versus objectivity, systematization, quantification and generalization, do not separate. This suggests that the impetus for the qualitative/quantitative issue is more political than intellectual owing to several factors in the practice of sociology: diverse intellectual heritages, the domination of quantitative sociologists in teaching methods and writing methods text books, the proliferation of computer technology in the past 20 years, and separation of theory and method. Advancing sociological methods means transcending the quantitative/qualitative issue and moving on to consider issues like science, validity, causality and multiverse.