Examining emotions linked to live chat services: The role of e-service quality and impact on word of mouth

The purpose of this article is twofold: (1) to investigate the emotions experienced by banking customers when using live chat services and their impact on positive word-of-mouth intentions; and, (2) to identify which dimensions of e-service quality (accessibility, customer service and support, perceived security/privacy and design) impact these emotions. A survey was conducted with 682 members of a Web-based panel. Findings demonstrate that emotions, both positive and negative, significantly impact word of mouth. Results further reveal that customer service and support followed by design of live chat services mostly influence consumer emotions. On a practical level, the recommendations provided will improve consumer experience and encourage consumers to use live chat services. This is all the more important since such services are now part of the promotion and contribution of a sustainable mode of consumption that is accessible to all.

     

论对低保户进行分类管理的必要性与可行性

由于缺乏一套有效的收入监测机制,低保户隐性收入很难核实,导致低保户是＂只进不退＂,随之而来的是通过骗取低保户资格以享受低保金待遇的骗保行为日趋严重。本文建议借鉴中国银监会主席刘明康＂不看报表看三表＂的思路,通过水、电、气消耗多少来间接核查低保户的准确收入,以便使己不符合低保资格的低保户退保。同时建议根据低保户的收入状况,把低保户分为A、B、C三类来管理,低保金及优惠救助政策也分成三档,这样就可以参照当地低保待遇标准,实行低保金差（缺）额发放,差（缺）多少就发多少,这不仅可节省低保金,有助控制和减少骗保行为,还可使低保户成为节能减排的＂急先锋＂和＂排头兵＂。     

The potential impact of new technology and European mail deregulation on financial services marketers

This paper identifies the problems and opportunities presented to financial services marketers by European mail deregulation and the advent of new document technology in 2003. It explains the theory and current reality of mail deregulation in the UK and explains the timetable for its introduction. It goes on to explore the opportunities deregulation will create for more targeted direct marketing and even one-to-one marketing through new services and technology. It concludes that the financial services companies that utilise these new opportunities earliest to meet the needs of their customers will benefit most in both brand and net revenue terms.     

注册会计师与咨询服务业务

一、国际"五大"会计公司咨询业务发展的启示 "五大"会计公司为全球客户提供多种多样的专业服务,不仅承揽会计、审计、财务、内部控制、税务、保险、企业管理咨询、顾问服务和MIS系统的服务业务,而且积极开展如何改进企业管理业绩、业务流程、信息技术、财务与经营战略调整等咨询服务业务,对客户防范潜在风险和持续发展提出可行性方案,使客户能够获得成长和利润业务早已超出传统的会计和审计服务领域.     

中国近代金融恐慌的类型、成因与警示分析

1840年后,中国金融业创新和发展的步伐加快,金融体系的不稳定性加大,金融风潮不断爆发,其中尤以银行业危机和外源性金融恐慌为甚。频繁爆发的金融风潮给实体经济的发展和社会的稳定带来了冲击或伤害。本文对中国近代的金融恐慌进行了分类,总结了金融恐慌的主要成因,将有助于人们以史为鉴,采取有效的措施来防范和控制金融风险。     

信用卡:发卡者与用卡者的双赢

信用卡的诞生使发卡者和用卡者实现了双赢,以VISA和Master Card卡为例的分析充分证明了这一点。杰姆斯·巴茨博士(James R．Barth)为本刊美国特约编辑,供职于美国奥本大学和梅肯研究院,另外两位作者均供职于奥本大学。作为一种支付手段,与硬币和纸币比起来,信用卡的历史还比较短,其出现至今不到150年的时间,而硬币和纸币的出现已经接近3000年。然而,在过去25年里信用卡得到了广泛推广和使用,而硬币和纸币在很多国家变成了不太受欢迎的支付手段。这种趋势在可预见的将来很可能会持续下去,即便信用卡除购物功     

网民眼中的国有企业改革

下里巴人9898:摘自SOHU财经论坛经济学堂 鄙人以为中国的国有企业改革已经在很多方面有所突破,但人事制度还没有完全分开,不能把企业雇员当成公务员看待,也不能再套用公务员的薪水标准,否则不利于企业效率,影响企业的市场竞争力.     

Management disclosure bias and audit services

This paper considers the level of bias observed in management disclosures of earnings forecasts and historic earnings data in Australian prospectuses. Management forecasts and naïve forecasts derived from managements’ normalised historic data are analysed. A key focus is upon the possible association between such forecast bias and differential audit services performed upon the data. Audit firm size and level of engagement are modelled against bias. The full sample revealed no overestimation bias for any of the forecast models, but underestimation was observed for elements of the management and random walk naïve forecasts. Cross-sectionally, a significant association was observed between forecast bias and audit firm size across all three forecast models. Specifically, the audit firm size variable (Non Big-5/Big-5) was inversely associated with the extent to which forecasted and normalised historic earnings data were upwardly biased. On the other hand, the level of engagement was not a significant discriminator for forecast bias. These outcomes are contrasted against others reported elsewhere in the literature and suggest a risk in generalising across contexts. The findings imply a level of ‘disclosure management’ regarding company IPO forecasts and normalised historic accounting data, with forecast overestimation and error size more extreme when the monitoring expertise and/or reputation of auditors is lower (JEL D80, G14, M41, N27).     

The IASB standard-setting process: Participation and perceptions of financial statement users

The interests of users of financial statements are, in theory, paramount to accounting standard-setters. However, there is a dearth of research into users' participation in, and influence on, the process of setting accounting standards. The enhanced status now accorded to the International Accounting Standards Board (IASB) offers the opportunity to examine these issues in a new regulatory context. This study reports the results of a questionnaire survey of the perceptions of, and participation in, the IASB process of a sample of UK investment management firms. The findings suggest that these firms' participation is not as low as is often inferred from the public record of comment letters. In particular, a considerable number of firms participate through representative report user organisations such as the Investment Management Association. Other findings suggest that the major factor inhibiting investment firms from participating is the cost of lobbying, not complacency that the IASB is ‘on their side’ and will naturally safeguard their interests. Moreover, the respondents consider the accounting profession and the European and US accounting standard-setters to be the dominant interest groups in the IASB standard-setting process.     

Aspects of international financial services

The purpose of this paper is to discuss the issues related to international financial services, particularly foreign direct investment in banking. The paper discusses the challenges of measuring incomes generated from the activities of multinational banks, including their international lending and direct investment in host countries. The paper highlights the complementary role of FDI and trade in financial services and discusses investment in banking services. The patterns of FDI in banking in Eastern European countries, Latin America and East Asia are also analysed with a focus on the costs and benefits of FDI in banking in the emerging countries.     

如何设置访问数据库的用户

整合应用系统的数据,避免外汇局、银行、企业数据的重复录入,是当前业务系统发展的方向。为了规范应用系统的管理,国家外汇管理局已经推广使用《外汇企业档案管理系统》,用以同时管理《外汇账户系统》、《国际收支统计监测系统》、《外债统计监测系统》、《出口核     

关于开展管理咨询业务的几点感想

以传统审计业务或常年审计客户为基础,延伸提供非审计业务是提升事务所执业水准、增强事务所影响力并实现收益最大化的有效途径.我所在税收筹划、为民营企业诊断并设计有效的内部控制制度、提供最优资金管理方案等方面的咨询业务开展得较多,下面拟结合做过的案例,就开展这几个方面的业务谈几点体会.     

夯实网络基础架构 提升市场服务水平

近年来,随着银行间市场的迅速发展,中国外汇交易中心(以下简称交易中心)不断加强网络基础设施建设,在硬件设备、技术水平、人员配置等各方面持续完善,着力提升对市场会员的运维服务质量。1、具有前瞻性的网络规划和新兴技术。为了更好地适应业务快速发展的需要,交易中心联合业界知名网络设备厂商和服务商开展了网络优化咨询项目,该项目立足交易中心电子信息系统现状和特色,把握网络技术发展趋势,确定了未来交易     

Characteristics of non-audit services and financial restatements in Malaysia

Various types of purchased non-audit services (NAS) and their recurring nature affect the likelihood of financial statement restatements in Malaysia. Based on 953 firm-year observations during the period 2007–2009, evidence of a negative relationship between non-audit fees and financial statement restatements is provided. The purchase of both tax-related and audit-related NAS decreases the likelihood of restatements. Recurring (as opposed to non-recurring) tax-related and audit-related NAS are negatively and significantly related to the likelihood of restatements. These findings support our hypothesis that both types of NAS and their recurrence provide knowledge spillover, which enhances audit and financial reporting quality. When considering institutional settings, we find that politically connected firms are more likely to require financial restatements than non-politically connected firms, while audit committee independence and the purchase of tax-related, recurring tax-related and other NAS decrease this likelihood. The purchase of audit-related and recurring audit-related NAS and non-recurring other NAS decreases the likelihood of restatements for non-politically connected firms.     

Loan underpricing and the provision of merger advisory services

This paper investigates the primary and secondary syndicated bank loan market to analyze the effect on pricing when the financial institution commingles syndicated lending with merger advisory services. In particular, we investigate the connection between the acquirer’s choice of financial advisor in a merger and future financing commitments. We find evidence of underpricing of syndicated bank loans in both the primary and secondary market. In the primary market, we show that non-acquisition loans granted by merger advisors to acquiring firms after the merger announcement date are charged a lower all-in-spread relative to acquisition loans if there has been a prior lending relationship. Consistent with this finding, we find that syndicated bank loans for non-acquisition purposes arranged by the acquirer’s advisor after the merger announcement date trade in the secondary market at a significant discount. Since the terms on these non-acquisition loans are not set upon merger announcement, they are most subject to risk shifting and underpricing agency problems. These findings offer evidence consistent with the existence of loss leader and potentially conflicted loans (priced at below-market terms) that are offered by the acquirer’s relationship bank advisor in order to win merger advisory business.     

跟踪报道:中国上市公司在纳斯达克和纽约股票交易所

中华网(CHINA) 2000年11月1日～11月30日股价变动图 中华网和惠普新加坡公司就mOFFICE的无线产品达成捆绑协议.     

客户服务支持系统的建设

在商业银行信息科技大集中的新形势下,各家银行信息中心针对如何改善客户服务手段,切实提高服务质量的问题,都进行了不同程度的探索和实践。中国银行华北信息中心将先进高效的技术支持系统应用到客户服务工作中,有效地提高了服务效率和服务质量。本文中的“客户”,均指使用科技