董事报酬与公司业绩关系的经验研究

本文选择了 1998年以前上市的 10个行业的 381家公司 1998年— 2 0 0 0年资料作为样本 ,对上市公司董事报酬与公司业绩关系进行经验研究。经验研究结果表明 :最有影响力的董事的持股比例与公司业绩之间存在正相关关系 ;所有董事的现金报酬与公司经营业绩之间存在正相关关系 ;最有影响力的董事是否在公司领薪对经营业绩有显著影响 ,若不在公司领薪则公司业绩下降 ,反之 ,则上升 ;而一般董事不在上市公司领取现金报酬 ,则对经营业绩有正面影响。     

浅谈金融危机背景下企业的社会责任

在全球金融危机的背景下,企业面对严峻的经济形势,面对生存和发展的压力是否应履行社会责任及如何履行社会责任成为我们必须关注的问题。本文阐述了社会责任的内涵,企业的外在性和金融危机下企业承担社会责任的意义。     

浅谈金融危机背景下企业的社会责任

在全球金融危机的背景下,企业面对严峻的经济形势,面对生存和发展的压力是否应履行社会责任及如何履行社会责任成为我们必须关注的问题。本文阐述了社会责任的内涵,企业的外在性和金融危机下企业承担社会责任的意义。     

公司社会责任与我国董事制度的重构

公司社会责任理论认为,公司在追求股东利益最大化的同时,还应对其他利益相关者和社会承担相应的责任。我国公司法制定时对此没有考虑,通过对两大法系董事制度比较并针对我国的具体情况提出了“两分三三制”原则来组建董事会。     

论公司执行董事的责任

本文从分析董事定义以及董事与公司的相互关系入手,阐述董事对公司的责任,侧重论述董事责任的性质、主体、责任类型、承担责任的方式及途径.     

全球金融危机下现代企业社会责任与可持续发展的内生利益机制研究

利润下降是全球金融危机给企业造成的最主要影响,企业承担社会责任会增加其成本,企业社会责任也变得越来越严峻,但企业承担社会责任对其可持续发展有着深远的战略意义;反过来,当企业获得可持续发展时也应承担更多的社会责任。政府、社会在企业履行社会责任时需强化其监督和管理。     

金融危机背景下企业社会责任会计探讨

本文从金融金融危机大的环境背景入手,分析我国企业建立社会责任会计的必要性,深入探讨企业建立社会责任会计所存在的问题,并提出相应的解决方案.     

公司社会责任浅议

公司社会责任是近年来受到普遍关注并引起很大争论的一个课题.它构成了对传统公司治理模式,即公司存在之目的是为其股东利益最大化的挑战,但同时,它也是现代民商法理论从"个人本位"到"社会本位".以及私法公法化演变的必然体现.如何看待公司社会责任以及其在公司治理中的体现,这一问题的讨论有助于我国公司法律制度的完善.本文通过对公司社会责任理论基础以及其与公司盈利性本质问关系的分析,论证了我国公司法和公司治理模式中确立公司社会责任的必要性.     

企业社会责任履行新视角——完善独立董事制度

从世界各国看,随着社会意识的不断提升企业社会责任近年来也显得越来越重要。企业社会责任仅靠内部董事很难实现,因此本文从独立董事和企业社会责任的概念出发,进而论证了独立董事制度对企业社会责任的履行起到至关重要的作用,并对完善独立董事制度提出了政策建议。     

浅谈金融危机下企业的社会责任

本文从当前发生的全球危机入手,从理论上和现实选择上探讨了企业社会责任的问题,为危机中企业的选择提供一定的建议.     

Virtuous Responses to Organizational Crisis: Aaron Feuerstein and Milt Colt

This study examines two recent cases of ethical responses to crisis management; the 1995 fire at Malden Mills and Aaron Feuerstein's response, and a 1998 fire at Cole Hardwoods, followed by the response of CEO Milt Cole. The authors describe these crises, the responses of Feuerstein and Cole, their motivations and the impact on crisis stakeholders using the principles of virtue ethics and effective crisis management. What emerges is set of post-crisis virtues grounded in values of corporate social responsibility and entrepreneurial ethics. These include virtues of immediacy of response, supportiveness of victims, and rebuilding and renewal.     

基于企业社会责任理论的危机管理策略研究

面对日益复杂的市场竞争态势,有效的危机管理对于企业的生存和发展至关重要。实践与研究表明,企业社会责任是有效危机管理的核心。本文从企业社会责任的理论角度出发,探讨企业社会责任和危机管理之间的关系,并结合企业社会责任管理和危机管理,给出基于社会责任的危机管理策略。     

经济危机与会计信息披露监管演进分析

本文回顾了会计信息披露监管演进路径,指出信息披露监管具有伴随金融危机或公司财务丑闻之后呈现跳跃式扩张的特征,从政治家集团的"亲经济周期性"监管、信息供需双方利益集团在规制过程中的博弈力量对比以及市场不断创新导致的监管环境的日益复杂化角度作了分析和解释,并认为解决信息披露监管中的滞后性和被动性,应提高监管行为透明度,培育和发展有效信息使用者集团,通过司法救济强化投资者维权力量等对策.     

Corporate Social Strategy and the Generation of Benefits: Case Studies in the Brazilian Electricity and Supermarket Industries

In recent years, scholars and executives alike have devoted attention to the implications of Corporate Social Responsibility policies and practices as well as their relationship to strategy. The objectives of the present article are to investigate the interaction between corporate social responsibility and strategy and the benefits that this relationship can yield to companies. For this purpose, a qualitative multiple case study was made of four Brazilian corporations, two in the supermarket sector and two in the energy distribution sector, comparing a competitive and a monopolized sector in Brazil. The data were collected through interviews with executives from social and environmental areas and through secondary sources. The study finds that corporate social strategy provides several benefits, among them attracting and retaining valuable human resources and enhancing company image and reputation     

当前世界经济危机与20世纪30年代经济大萧条的比较分析

当前世界经济危机与20世纪30年代经济大萧条是世界经济史上最严重的两次经济危机。这两次危机尽管发生的时代背景不同,但是仍具有诸多可比性,通过比较分析能够得出一些有益的启示。两次危机具有危机前＂虚假＂繁荣、经济泡沫化、危机的国际传导机理以及相似性的对策之争四个方面的共同特征,但是两次危机在诱因和根源上呈现不同特征。因此,应对当前世界经济危机不宜照搬传统的＂新政＂,而应采取新的对策思维与措施。     

Women on Corporate Boards of Directors and their Influence on Corporate Philanthropy

This study examined the relationship between the proportion of women serving on firms' boards of directors and the extent to which these same firms engaged in charitable giving activities. Using a sample of 185 Fortune500 firms for the 1991–1994 time period, the results provide strong support for the notion that firms having a higher proportion of women serving on their boards do engage in charitable giving to a greater extent than firms having a lower proportion of women serving on their boards. Further, the results suggest a link between the percentage of women on boards and firm philanthropy in the areas of community service and the arts, but found no link between women boardmembers and firm giving to support education or public policy issues. The implications of the findings and some areas for future research are discussed.     

Ethics of Justice and Care in Corporate Crisis Management

Despite the importance of ethics in corporate crisis management, they have received limited attention in the academic literature. This article contributes to the evolving conversation on ethics in crisis management by elucidating the ethics of "justice" and "care" and distinguishing between them. Examples of the two approaches are offered through consideration of cases in corporate crisis management, including the alleged glass contamination case faced by Gerber Products Company, and, the shooting tragedy at San Ysidro faced by McDonald's Corporation. It is argued that both an ethic of justice and an ethic of care can be appropriate approaches in corporate crisis management. Areas for future research are discussed.     

社会责任履行与企业信誉资本生成——基于问卷调查的实证分析

信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响。通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显。     

我国ST上市公司治理缺陷与董事问责制关系的实证研究

我国ST公司治理的缺陷主要外化表现在关联交易的增加,公司业绩持续恶化,资产空心化状态不断加剧。董事问责机制的缺乏是我国上市公司治理结构的制度缺陷。董事问责制缺乏与上市公司治理缺陷之间具有较高的相关性,非公允关联交易是导致我国上市公司业绩持续恶化和资产空心化的主要原因之一。     

Relationship-Based Lending and Its Contribution to the East Asian Economic Crisis

Abstract

Since 1997, efforts to explain the East Asian economic crisis have proliferated with most analyses focusing on government profligacy, weak monetary policy, inadequate regulation of the region's financial services industry, too much speculative borrowing, unsustainable trade imbalances financed with easily withdrawn short-term financing, and both private sector and government corruption. Unfortunately, what has proven especially difficult for analysts and government officials, even with all of the research that has taken place, is reaching some consensus on which features of the crisis were symptoms and which were causes (Economist, 1998). One reason for this is that the explanations offered to date have been almost entirely western in perspective and, predictably, based strictly on application of the kind of economic models Krugman (1998) has described. Furthermore, most of the research has had a clear government and public policy focus rather than a strategic and managerial focus. Employing a behavioral finance/economics paradigm, this study explores the premise that the East Asian crisis was at least a partial function of a time-honored practice that has remained largely hidden from the Occidental eye and unmeasured by conventional economic modeling: the practice of Asian-style relationship-based lending.