Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence

Management Review Quarterly - Sustainability-oriented CEO compensation is being widely discussed among policy makers, corporate practice, and academia. To date, management literature has yielded a...     

Unfair dismissal legislation and property rights: some reflections

Starting from the premise that workers have ‘property rights’ in their jobs, this article considers ways in which British unfair dismissal legislation might be said to uphold such rights. The evidence indicates that remedies of compensation and re-employment afford minimal property rights to unfairly dismissed workers.     

解读会计信息产权

会计信息外部性的存在带来会计信息供求的冲突,解决此冲突的规则就是会计信息产权。会计信息产权需要界定才能发挥其应有的效能,会计信息产权的界定取决于对企业所有权分享、管制和道德等因素,企业所有权分享下的会计信息产权界定是初始的界定,无法完成初始界定时可采用管制方式进行强权界定,道德是会计信息产权界定不可缺少的因素。国企改革所滋生的各种问题的根源在于会计信息产权畸形性,欲抑制其畸形,正确处理国企所有权的分享问题的同时,建立“共同治理”的机制和“相机治理”机制是必不可少的。     

The politics of intellectual property rights regimes: An empirical study of new technology use in entrepreneurship

This study examines interactions between political processes and intellectual property rights regimes that can influence the propensity of early-stage entrepreneurs to employ the latest available technologies in their ventures. We argue that the effects of intellectual property regimes are moderated by the nature of a country?s political system, including the influence of Pirate parties, which advocate for minimal intellectual property enforcement. We combine large-panel cross-country survey data on entrepreneurs and country-level measures of polity (democracy versus autocracy) and intellectual property rights with a new measure (created by the authors) estimating the influence of Pirate parties. Results indicate that entrepreneurs in more democratic (high polity) countries enjoy higher levels of technology usage as intellectual property rights strengthen. By contrast, entrepreneurs in more autocratic (low polity) countries are less likely to use the latest technology as intellectual property rights strengthen. The influence of Pirate parties makes strengthening intellectual property rights more positive for technology use in entrepreneurship. These results contribute to the literature examining institutional and political determinants of high-value forms of entrepreneurship—which may hinge on the extent to which entrepreneurs? interests are considered by technology and intellectual property policy-makers.     

Management rights: A topological survey of the terrain

Dramatic changes in both the business environment and practitioner attitudes have made many of the traditional views of management rights moribund. Based on an analysis of the pertinent literature and a series of field interviews, this article sketches the rough dimensions of a managerial perspective of the parties' respective rights that is far more specific, pragmatic, and reciprocal in nature than the erstwhile global normative views were. In the future, management rights researchers should strive for the following goals: (1) conducting both inductive and deductive studies, (2) considering both positive and normative elements, (3) achieving a better balance between global, middle range, and particularitstic theories, and (4) recognizing the diverse disciplinary approaches that can be brought to bear on the subject.     

Intellectual property rights in innovation management research: A review

The issue of intellectual property rights (IPRs) is assuming increasing importance, especially for innovative firms seeking international growth. This leads to an increasing need for IPR research. Nevertheless, so far it is not known how well the current research answers to this emerging need. Hence, this study finds out how IPR research has evolved in the literature on innovation management and identifies the current trends. In order to do this we analysed articles published in the years 1970–2009 in the seven leading innovation management journals. We found 111 articles focusing on IPR issues for our systematic content analysis. The results indicate that IPRs are a fast-growing research field in innovation management, but there is a need to develop coherent constructs and conceptual frameworks that would strengthen the theoretical basis of the research. Most of the studies emphasise patents, rely on secondary data, and focus on North American and European contexts. The article concludes with suggestions for future research.     

试论企业会计信息产权博弈

企业是一系列契约关系的结合,会计信息依附于企业而存在,企业与会计信息的关系实质上是企业利益相关者间对会计信息的博弈。由于会计信息外部性的存在,意味着利益相关者可能会因会计信息供求而产生冲突,解决该冲突必然要求明确双方对会计信息的产权,会计信息产权交易费用的存在,奠定了会计信息产权博弈基础,这种博弈依赖于会计信息的管制和伦理道德产生,缓冲其负外部性效应。契约关系、管制、伦理道德,对会计信息产权博弈均衡有一定的功效,但要使会计信息利益相关者达到会计信息产权博弈均衡,建立一套科学、完善的“共同治理”与“相机治理”有机结合的机制势在必行。     

Workers,communities, and industrial property: An emerging language of rights

Out of recent national debates and local struggles over plant closings, an alternative language of industrial property rights has emerged. This language places the rights of workers and communities above, or on a par with, those of owners and managers. While this new language of rights coexists with more traditional conceptions of owner/manager prerogatives, its emergence suggests that rights of property ownership, which are often seen as relatively immutable structural constraints upon the capitalist labor process, may themselves be contested and subject to change.     

企业产权和内部控制与会计角色

文中基于产权界定中的公共领域，阐述了企业产权的三个组成部分：股东直接行使的所有权（R1）、公司的法人产权（R3）、经营集团凭借其竞争优势而攫取的股东放弃行使的留在公共领域中的部分含租产权（R1）。认为三者的不同比例构成了企业的产权结构，它决定着公司治理的绩效，并由此揭示了企业内部控制的核心。在此基础上，阐明了会计在企业内部控制中所扮演的角色。     

ACAS and the lawyers: some survey evidence

Lawyers have come to play an increasingly prominent role in unfair dismissal cases. In the course of their work, lawyers have dealings with the conciliation function of ACAS. This article reports an interview survey which asked lawyers to recount their experiences, and assessments, of ACAS.     

浅谈国有企业的产权制度改革

国有企业改革,从1979年迄今已30年,但都没有彻底解决国有企业所存在的问题。国有企业产权界定中有模糊之处。无论是着眼于解决国企体制和机制不活的问题,还是着眼于解决国有经济布局和结构的问题,国企都必须推进产权制度改革。     

Matching with property rights: an application to Korean teacher transfer program

Review of Economic Design - I model a teacher transfer program in South Korea as a matching-with-contracts problem. The current (non-centralized) system allows a teacher wishing to make an...     

Economic freedom and public,non-market institutions: evidence from criminal prosecution

Economic freedom, which measures the protection of property and freedom to contract, is generally argued to capture the quality of a state’s institutions regarding market activity. As to be expected, numerous studies have found that economic freedom is associated with good economic outcomes. Additionally, much effort in public economics has worked to identify the features of quality non-market public institutions. No effort has been made to connect institutions that influence market activity and institutions that govern non-market activities. We take a first step. We employ a linear programming method for measuring relative efficiencies known as Data Envelopment Analysis. We apply this technique to information on the use of inputs to the production of the prosecution of crime across the thousands of local prosecutor offices in the U.S. We then compare state-level measurements of prosecution productivity with data on state-level economic freedom from the Economic Freedom of North America index. We show that there is a positive and statistically significant relationship between the two. Those states that develop institutions respecting economic freedom also tend to be the states that develop efficient publicly-provided services. The results are extended to complementary economic freedom measurements.     

International strengthen of intellectual property rights,and financial markets development

We study the effects of an international increase of the legal protection of Intellectual Property Rights (IPR), on technological progress and the development of financial market. In particular, we demonstrate that the international agreement on Trade-Related aspects of Intellectual Property Rights (TRIPs for short) promote, at the same time, technological progress and stock market capitalization.     

Categories of university-level entrepreneurship: a literature survey

Research into the nature, antecedents and effects of university-level entrepreneurship has grown due to the emergence of the university technology transfer phenomenon and the evolution of university's role in national innovation systems and economic development. From the literature survey, three research categories for university-level entrepreneurship are identified and examined namely entrepreneurial university, academic entrepreneurship and university technology transfer. Then, a framework depicting the relationship of the three research categories is developed and discussed. Lastly, recommendations are made for future research and analysis.     

高新技术企业知识产权保护若干问题探讨

文章认为,随着经济全球化的进一步发展,知识产权日益成为高新技术企业生存发展、克敌制胜的工具和利器之一,我国的高新技术企业在知识产权的保护和管理方面仍存在很多问题。吸取国外先进的经验,根据技术发展和知识产权制度的发展趋势结合企业的具体情况加强和完善企业知识产权的保护,是我国高新技术企业发展的必然选择。     

Market‐oriented institutions and policies and economic growth: A critical survey

Abstract.  This paper surveys recent evidence suggesting that market‐oriented institutions and policies are strongly related to economic growth, focusing on studies using the economic freedom (EF) indicator of the Fraser Institute. This index is critically discussed. Also various serious shortcomings of empirical studies using this index are identified. Nevertheless, there are strong indications that liberalization, i.e. an increase in the EF index, stimulates economic growth. This paper also reviews studies on the determinants of EF. Political liberalization is often found to enhance economic liberalization, whereas there is less evidence for causality running in the other direction.     

Legal rights,information sharing,and private credit: New cross-country evidence

Using improved measures and recent data from Doing Business, this paper reexamines the effects of legal systems and information-sharing on private credit. The results indicate that stronger legal rights, better contract enforceability and better information sharing are associated with higher private credit to GDP ratios across countries. These effects are significant even when the sample is restricted to include either developing countries only or poor countries only, but the effects of both legal rights and enforcement are stronger the richer the countries. Still, there is no evidence of substitution patterns among credit market institutions in poor countries. Overall, this paper may be viewed as enhancing the robustness as well as the generalizability of earlier evidence aimed at establishing a link between legal and information-sharing institutions on one hand, and the size of credit market on other hand.