突破流转与经营制度障碍的政策思考——以四川省集体林权改革为例

集体林权改革深化进程中面临诸多制度性障碍,制约着完善林权配套改革和探索林权流转与林业经营利用的新型模式的尝试。本文从流转与经营制度障碍的层面,着重分析集体林改后农户切身相关的林木的流转与经营问题以及现行制度性障碍可能对集体林权改革带来的重大影响,并以四川省为例,提出突破流转与经营的制度性障碍的政策思考。     

上市公司高管更换与公司绩效及治理关系研究——基于文献综述

随着上市公司实践的不断发展,近年来中外理论界涌现了大量关于高管变更的实证研究.本文从高管更换原因与后果两大角度,对高管更换实证研究的中外文献进行综述,为下一步深入研究奠定基础.     

不理性的高IQ

相信你一定认识一些智商超高但看起来呆头呆脑的家伙。所以我创造出“理性障碍”一词，希望能够引起人们对智商测试没有涉及的更广泛认知生活领域的关注。认知心理学研究提出了两种导致“理性障碍”的原因：一种是处理，一种是内容。     

影响审计质量的因素及其未来研究机会——基于会计师事务所视角的文献综述

从会计师事务所的组织形式、规模、行业专长、内部治理、业务拓展、聘用与更换、审计费用等方面综述影响审计质量的各种因素,以从会计师事务所视角寻找研究审计质量的未来研究机会。     

财务报告舞弊与董事会关系的研究综述

本文以公司治理机制的核心——董事会制度为研究对象,从董事会规模、董事长和总经理是否两职合一、独立董事比例、董事的更换率等方面,对国内外研究财务报告舞弊与董事会制度的实证研究文献进行了综述,为进一步开展这方面的研究提供参考。     

上市公司进入新行业持续经营的影响因素分析

本文以我国上市公司为研究对象,从动态角度研究上市公司在新行业中持续经营的影响因素。研究结果显示,上市公司在新行业的持续经营受进入规模和进入行业特征的显著影响,公司进入规模越大、进入行业的竞争性越弱,持续经营的可能性越大,但行业进入的结构性障碍对持续经营没有显著影响。     

国有企业退出：问题与对策（中）

（接上期） ３.巨大的退出成本障碍 一是资本专用性障碍。主要指两个方面，即物质资本的专用性障碍和人力资本的专用性障碍。前者是指投入企业的生产性资产，由于专用性强，只能用于特定性的生产和服务，这样企业从原有产业中退出的难以收回其投资，这就形成了专用性物质资本退出障碍，也称沉淀资本退出障碍。后者是指企业中员工的知识、技术能力和操作技能的专用性，由于长期在一个行业，或一个技术工作岗位上工作，加上行业和岗位自身的专业化程度较高，因此，形成了较强的人力资本的专用性。这种障碍在企业停产、破产和转产时表现得更为…     

上市公司进入新行业持续经营的影响因素分析

本文以我国上市公司为研究对象,从动态角度研究上市公司在新行业中持续经营的影响因素.研究结果显示,上市公司在新行业的持续经营受进入规模和进入行业特征的显著影响,公司进入规模越大、进入行业的竞争性越弱,持续经营的可能性越大,但行业进入的结构性障碍对持续经营没有显著影响.     

上市公司高管更换研究综述

本文按照高管更换的动因、影响因素和经济后果三方面,对国内外有关上市公司高管更换研究的文献进行了介绍和回顾。国内对高管更换的研究尽管起步较晚,但也取得了一定的成绩,研究的质量在不断提高,但这些国内的研究仍然存在一些不足。对国内高管更换未来的研究方向进行了展望。     

关于我国个人所得税征管的几个问题

税制改革特别是个人所得税税制改革成为我国诸多应对改革中的热点问题。本文从目前我国个人所得税征管存在的主要问题、制度性障碍入手,来探寻个人所得税征管改革,提出了比较适合目前国情的个人所得税税制模式。     

投资效率、企业产权与高管变更——基于中国上市公司的经验证据

从投资效率和企业产权的角度考察了高管变更的影响问题及相应的经济后果。研究结果表明,总体来说,高管因为投资效率低下而被更换的证据较微弱;高管被更换后,投资效率并没有得到明显的改善。区分企业产权后,我们发现,相对于国有公司来说,民营公司的"高管变更-投资效率"敏感性更大,但高管变更之后投资效率并没有得到显著改善;然而,相对于地方政府控制的国有公司来说,中央政府控制的国有公司在高管变更之后投资效率得到了显著改善。     

被并购企业高管团队成员集体离职的影响因素探究——基于嘉宝公司的案例分析

企业并购前期是高管团队成员的磨合期,也是冲突和离职易发期。根据相对地位理论、易变性和无边界职业生涯理论,通过对嘉宝公司高管团队成员集体离职的案例分析,发现影响高管团队成员集体离职的因素包括组织因素和个体因素,构建了高管团队成员集体离职的影响因素模型。影响高管团队成员集体离职的组织因素包括文化相容性（文化差异）、自主权移...     

公司治理、高管变更与盈余管理

使用中国上市公司2003～2008年数据,对不同治理结构下高管正常变更前一、两年的盈余管理行为进行实证研究,结果显示:董事长在正常变更前一、两年有调增利润的行为,且变更前一年的调增现象比前两年要显著,但没有证据显示总经理正常变更前存在显著的盈余管理行为。研究还发现,完善的公司治理结构对董事长正常变更诱发的盈余管理行为能够起到有效的抑制作用。因此,提高公司内部治理水平和建立外部市场高管长期声誉机制具有紧迫性。     

The impact of proxy contests on managerial turnover: A test of the job security hypothesis

This paper provides a test of the effect of proxy contests on managerial job security. We investigate senior executive turnover rates in the presence/absence of proxy fights associated with listed companies in Taiwan during the period 1984–91. The findings demonstrate that top management turnover is closely related to the incidence of proxy fights, lending support to the job security hypothesis.     

Proxy contest,board reelection,and managerial turnover—yes,the proxy contest outcome matters

In a previous study based on a matched sample analysis, it is found that in Taiwan top management turnover rate for the listed firms in the presence of a proxy contest is much higher than the ones without a proxy contest. In other words, the hypothesis of job security has gained empirical support. Taking account of the proxy contest outcomes, the present study extends the sample years, i.e. 1994–1999, to further examine the impact of proxy contest on managerial turnover. In conformity with expectations, the major empirical findings can be summarized as follows: the highest turnover rate of top management is observed in the firms of which the dissidents win majority seats; the second highest turnover rate is observed in the firms of which the dissidents win some seats; whereas the lowest turnover rate is observed in the firms of which the dissidents win no seats. Empirical findings of this kind provide further support to the view that proxy contest has played an effective monitoring role in disciplining incumbent management. Copyright © 2004 John Wiley & Sons, Ltd.     

关于我国中小企业国际化的人力资源管理思考

随着改革开放的不断深化,我国已经有不少中小企业走上了国际化发展道路,然而,人力资源的匮乏,尤其是国际经营人才的严重不足已经成为中小企业进一步国际化的障碍。本文试图分析我国中小企业的人力资源现状,并结合本人对中小型国际企业的访谈资料,提出加强我国中小企业国际化人力资源管理的思考。     

非标准审计意见与高管更换的相关性检验——基于2002年—2009年中国A股上市公司的实证研究

运用统计分析及Logit模型回归,以2002年—2009年中国上市公司高管CEO、CFO更换数据为依据,研究了CEO、CFO更换和非标准审计意见的相关性,发现CEO、CFO更换与全样本非标准审计意见呈显著正相关;CEO、CFO更换与上市公司首次被出具非标准审计意见呈显著正相关;CEO、CFO更换与上市公司第二次被出具非标准审计意见的相关性不显著;CFO更换与CEO更换呈显著正相关。同时还检验了CEO、CFO更换与各控制变量的相关性。     

Avoiding the loss of a gain: Retaining top managers in an acquisition

The turnover of management following a merger or acquisition is a significant, yet understudied, human resource issue. We propose that the relevant HR question is not merely how to retain top managers, but of equal importance, whether or not top management retention should be an objective. We present a model that integrates the retention process with the overall integration strategy being pursued by the acquiring firm. The model prompts a discussion of those factors that influence the decision as to whether the top management of the acquired firm should be retained. We conclude by identifying appropriate HR tactics for managing the retention process.     

Performance implications for the relationships among top management leadership,organizational culture,and appraisal practice: testing two theory-based models of organizational learning theory in Japan

The purpose of this study was to examine the interrelationships among top management leadership, organizational culture and human resource (HR) practices, and their associative effects on organizational performance. Based on the theory of organizational learning, we developed and tested two different causal models: (1) a feed-forward learning flow model in which supportive leadership by top management would create a community culture and HR practices within organizations; and (2) a feedback learning flow model in which a community culture would support the practice of supportive leadership by top management and HR practices within a firm. Our structural equation modelling (SEM) results for a sample of 225 Japanese small and medium-sized enterprises (SMEs) in Japan supported the second model, in which the dominance of a community culture within the firm is an antecedent of top management's supportive leadership, which in turn necessitates a performance-based appraisal practice and eventually leads to better organizational performance in terms of objective indicators of turnover and absenteeism rates and workforce productivity. The findings are used to discuss the role of top management leadership in a particular organizational culture from the organizational learning perspective. Limitations and directions for future research are also discussed.     

Integration of family-owned business succession with turnover and life cycle models: Development of a successor retention process model

Family-owned businesses face a unique obstacle: continuation of the business through intergenerational transfer. Most family-owned businesses cease when the next generation does not enter the business. This paper develops parallels between failed intergenerational transfer and voluntary turnover. Based on past research, we develop a taxonomy of characteristics hypothesized to influence intergenerational transfer in family-owned businesses. We, then, integrate these dimensions with prominent turnover and socialization theories to propose a successor retention process model. Implications for research are described.