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1.
Results from three field network studies show that depending on individuals’ network positions (central or peripheral), experts and novices have varying ethical predispositions (EP). In particular, central experts (vs. peripheral experts) have higher EP, while novices in the same positions (vs. peripheral novices) have lower EP. Results demonstrate individuals’ relational-interdependent self-construal mediates these relationships. Importantly, this research suggests that the interaction between network and individual difference variables uniquely affect individuals’ ethical predisposition. Given the lack of research focus on the impact of structural positions on EP, this article demonstrates the importance of combining network and individual variables to investigate individuals’ EP.  相似文献   

2.
论金融创新与金融风险管理   总被引:5,自引:0,他引:5  
张晓琴  冯莉 《商业研究》2005,(2):136-138
金融创新已成为今后我国金融发展的必然趋势。金融创新一方面给金融业注入新的活力 ;另一方面又带来新的金融风险。从金融创新本身出发 ,分析其发生、发展 ,以及与金融风险管理的关系 ,并且提出了一些加强金融风险管理的建议  相似文献   

3.
Marketing research on adolescents’ ethical predispositions (EP) and risky behaviors (RB) has focused primarily on individual difference variables. The present study, in contrast, examines the social network positions that an adolescent occupies within a group. A survey of 984 adolescents demonstrates that EP and RB stem from a balance between assimilation (i.e., centralities within the peer network) and individuation (i.e., need for uniqueness). In particular, we show that adolescents with close first-degree relationships within a specific peer group (measured by high degree centrality) and/or high need for uniqueness have lower EP and engage in more RB, while adolescents that are more central to the entire network (measured by high closeness centrality) have higher EP. The theoretic and practical implications of these findings are discussed.  相似文献   

4.
知识经济背景下企业财务管理创新研究   总被引:2,自引:0,他引:2  
伴随科技的飞速发展和知识经济时代的到来,现代企业资本配置中知识成本的比例越来越高,在企业财务管理中数字化、智能化的特点越来与突出,财务管理观念和内容都发生了改变。知识经济背景下,企业财务管理要创新企业的理财观念,创新企业的财务管理目标,创新融资管理,创新优化企业的风险管理方法,创新财务工作内容,创新财务管理人员培养体制。企业财务管理创新,应深入研究知识资本理论,应用财务再造策略,建立财务资源计划系统,构建网络财务系统,使公司的财务管理更加正规简洁化。  相似文献   

5.
This study examines the relationship between corporate commitment to business ethics and financial reporting quality. We posit that companies with a higher level of ethical commitment exhibit better quality financial reporting than those with a lower level of ethical commitment. Consistent with our prediction, we find that companies with a higher level of ethical commitment are engaged in less earnings management, report earnings more conservatively, and predict future cash flows more accurately than those with a lower level of ethical commitment. We also find that corporate commitment to business ethics has perpetuating effects on future financial reporting quality.  相似文献   

6.
Innovation and Ethics Ethical Considerations in the Innovation Business   总被引:1,自引:0,他引:1  
In our global economy knowledge-based industry is takingmore importance. Recent years have seen the success of anincreasing number of start-up companies, most technology-basedenterprises financed by private persons or companies, or through venture capital funds and public offering. In manyyears, those companies are faced at certain critical momentswith matters involving intellectual property rights, insiderinformation and raising money. These facts all have an ethicaldimension. There is an increasing need for ethical behaviourfrom all parties involved. A code of conduct of all partiesshould be applied. This paper describes the growth processof a company and the valuation of an innovation project. Itwill overview a number of ethical issues, at different stagesin the innovation business, and in the lifetime of a start-upcompany, such as the problems of intellectual property, theconfidentiality of information, the negotiation processbetween the entrepreneur and the financier, the marketingof raising funds and of an IPO, and finally the informationand insider trading. The paper concludes with aplea for increased ethical ethical behaviour and the needfor rules of best practice for all parties: the inventor,the entrepreneur, the financial investor, and other stakeholders.  相似文献   

7.
This study examines how study participants' financial knowledge and participation in a Child Development Account intervention affects 529 College Savings Plan account holding among caregivers of infants. The study uses data from the SEED for Oklahoma Kids (N = 2,651), a statewide randomized experiment using a probability sample of infants selected from birth records. Results of logit regression show that participants' financial knowledge is positively related to account holding in the treatment group but not in the control group. The interactive effects between financial knowledge and treatment status are statistically significant. This finding implies that the effect of financial knowledge on financial decisions related to college savings is moderated by institutional features, such as incentives, information and access. Results of this study support the propositions of financial capability and suggest that expanding financial capability requires both improved individual financial knowledge and supportive policy .  相似文献   

8.
金融业薄弱是亚洲实现长期增长的主要障碍.资本市场的发展并非易事,亚洲的政策制定者面临的根本挑战是如何在政府主导型增长模式的环境下发展资本市场.而要实现这一目标,就必须进行金融市场的基础设施建设,并创立有关金融市场的新原则.逐步实现银行主导的金融体系的多元化和扩大化,分散财政行业的风险.符合亚洲各国政府的利益,但同时必须对金融市场上的重大创新进行适当监管.亚洲决策者应鼓励和管理好金融市场的发展,避免阻碍创新,当务之急是更好地加强金融监管,而不必更多地监管.  相似文献   

9.
知识经济与营销创新   总被引:5,自引:0,他引:5  
在知识经济时代,企业市场营销的内外部环境发生了变化,要取得成功,必须 进行符合知识经济要求的市场营销创新。本文从营销指导思想、营销手段、营销组 织、企业与顾客的关系、营销管理内容等方面提出了市场营销创新的方向和内容。  相似文献   

10.
王宝庆 《商业研究》2000,(12):10-12
知识经济社会的到来,给会计领域带来了变革。会计目标由提供企业财务状况和经营成果的信息转为向社会各界提供知识增长能力的信息和为社会尽职尽责的信息。会计核算应确立时间成本概念。资产内容应扩展为物力资产、人力资产和知识资产。会计职业的影响主要体现在会计人才专家化、会计机构中介化和会计手段现代化。  相似文献   

11.
Usury is a concept often associated more with religiously based financial ethics, whether Christian or Islamic, than with the secular world of contemporary finance. The problem is compounded by a tendency to interpret riba, prohibited within Islam, as both usury and interest, without adequately distinguishing these concepts. This paper argues that in Christian tradition usury has always evoked the notion of money demanded in excess of what is owed on a loan, disrupting a relationship of equality between people, whereas interest was seen as referring to just compensation to the lender. Although it is often claimed that hostility towards ‘usury’ has been in retreat in the West since the protestant Reformation, we would argue that the crucial break came not with Calvin, but with Jeremy Bentham, whose critique of the arguments of Adam Smith, upholding the reasonableness of the laws against usury, led to the abolition of the usury laws in England in 1854. There has to be a role for law, whether Islamic or secular, in regulating financial relationships. We argue that by retrieving the necessary distinction between demanding usury as illegitimate predatory lending and interest as legitimate compensation, we can discover common ground behind the driving principles of financial ethics within both Islamic and Christian tradition that may still be of relevance today. By re-examining past ethical discussions of the distinction between usury and just compensation, we argue that the world’s religious traditions can make significant contributions to contemporary debate. Constant Mews is Director of the Centre for Studies in Religion and Theology at Monash University. He holds PhD and Masters degrees in medieval history, and pursues research in medieval religion, thought and ethics. Ibrahim Abraham is a PhD student in the School of Political and Social Inquiry, Monash University, with degrees in religion studies as well as law. His research interests include religion and culture, fair trade, and human rights.  相似文献   

12.
银行业金融创新与金融安全   总被引:1,自引:0,他引:1  
本文认为,金融创新是双刃工具,风险与收益并存,银行业经营发展应坚持审慎原则.文章提出,中国银行业金融创新应始终坚持成本可算、风险可控、信息充分披露的基本准则,以科学发展观为指导,按照国民经济持续、健康发展的总体要求开展金融创新,持续提高针对金融创新活动的全面风险管理能力,加强投资者教育,提升金融消费者对创新产品的认知能力.  相似文献   

13.
Networks,Firm Size and Innovation   总被引:3,自引:0,他引:3  
Using survey data on Australian firms this paper investigates the determinants of innovation. Various possible determinants are investigated, including market structure, export status, the use of networks, and training. Regression analysis is conducted separately for manufacturing and non-manufacturing firms and, within each sector, by firm size categories. The results include evidence of persistence in innovative activities and that the use of networks is associated with innovation in some sector-firm size categories. Specifically, small manufacturing firms exhibit a positive association between networking and innovation. In contrast, for non-manufacturing firms this association is present for medium and large sized firms.  相似文献   

14.
金融产品创新:历程、机制与策略   总被引:2,自引:0,他引:2  
本文从理论上探讨了金融产品创新的动因,对国际银行金融产品创新的发展历程进行了简要梳理,阐述了各个阶段金融产品创新的主要原因、特点和主要创新品种。在此基础上,从体制机制、创新策略、组织人力、风险管理等方面,对我国商业银行如何进一步提升金融产品创新能力提出了有关建议。  相似文献   

15.
加入WTO与国际化金融人才的培养   总被引:1,自引:0,他引:1  
魏东 《商业研究》2003,(16):147-149
加入WTO使我国金融业的发展纳入了经济全球化的轨道 ,开放金融市场必将对金融人才的需求结构和素质要求产生重大影响。传统金融专业教育模式培养的金融人才已不能适应新的形势 ,必须根据社会经济发展的需要 ,培养一大批高素质的国际化金融人才  相似文献   

16.
Researchers and policymakers in many countries are interested in better understanding the relationship between financial education participation and cognitive outcomes such as financial knowledge and self‐efficacy. We used two waves of the nationally representative Canadian Financial Capability Survey along with propensity score matching (PSM) to compare outcomes between persons who had taken a financial education course to those who had not. After matching and adjusting for demographic and economic factors, financial education participants exhibited significantly higher objective and subjective financial knowledge and financial self‐efficacy scores. Post‐estimation analysis showed that higher overall objective financial knowledge scores were at least partially driven by higher scores of men. Financial education participants had higher subjective knowledge and financial self‐efficacy scores for both genders and across age. Future research into financial education ought to consider cognitive dimensions in addition to behavioral and financial outcomes.  相似文献   

17.
This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of EM.  相似文献   

18.
基于正式、非正式搜索的视角,以217家浙江中小型制造企业为样本,研究外部知识搜索对产品创新绩效的影响机制。实证结果表明:正式和非正式搜索对产品创新绩效均具有显著的正向影响,而知识缄默性正向调节正式搜索和产品创新绩效之间的正向关系,负向调节非正式搜索与产品创新绩效之间的正向关系;技术复杂性负向调节非正式搜索与产品创新之间的关系。上述发现确认了外部知识搜索在中小企业创新活动中的重要作用,同时也从知识属性角度识别了影响外部知识搜索效能的重要情境条件。  相似文献   

19.
20.
This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of EM.  相似文献   

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