腾讯to B,继续创业

<正>从技术工程师、产品经理,如何成为更好的CEO和CFO带队CSIG5年,汤道生承受了巨大的压力。CSIG在2022年提出全面拥抱“被集成”,重视自研产品。战略转型所带来的影响,比如市场收入份额下滑,竞争对手又高调地宣扬“战绩”。作为领导者,他都必须承受下来。     

Incentive to manipulate earnings and its connection to analysts’ forecasts, trading, and corporate governance

We develop a model where insiders?? decision to manipulate earnings is linked both to their stake and to corporate governance. We show how earnings manipulation affects analysts?? forecasts and institutional trading. More precisely, whenever there is ??excessive?? earnings manipulation, we observe less optimistic analysts. Furthermore, institutions exhibit positive feedback trading behavior and appear to ??front-run?? analysts?? errors. Finally, companies with strong corporate governance are less prone to these phenomena, being able to avoid the detrimental effects of insiders?? incentives. We then provide strong empirical evidence to support our model.     

Database segmentation: An alternative to recency,frequency, value?

This paper argues that recency, frequency, value (RFV), the engines of database segmentation in the voluntary sector, are by no means the only profitable approaches to database segmentation. The use of response models based on core statistical theorems offers an alternative to RFV that may be more discriminatory in targeting both those who are most likely to respond (the people we want to communicate with), and also those least likely to respond (the people we want to avoid).     

Can Diversity Training Discriminate? Backlash to Lesbian, Gay, and Bisexual Diversity Initiatives

A growing number of companies are including lesbian, gay, and bisexual (LGB) issues as part of their diversity initiatives and training. A potential problem with including LGB issues is the backlash from some employees who believe that such orientations are wrong. Further, given existing civil rights legislation it is not unreasonable for these employees to feel that their religious beliefs should be accommodated. This requires the organization to carefully balance the rights of religious objectors to such training while providing adequate support for LGB employees. This paper analyzes three cases where employees felt they were discriminated against because of their belief systems. In addition to identifying the key factors that led to the feelings of discrimination, the paper offers suggestions to prevent future occurrences.

When to haggle,when to hold firm? Lessons from the used‐car retail market

Though haggling has been the conventional way for auto retailers to sell cars, the last two decades have witnessed the systematic adoption of no‐haggle prices by many large dealerships, including the largest new‐ and used‐car dealership chains. This paper develops a structural empirical model to estimate sellers' profits under posted price and haggling, and investigates how market conditions affect sellers' optimal pricing formats. The model incorporates a simple class of bargaining mechanisms into a standard random‐coefficient discrete‐choice model. With the extension, the product‐level demand system is estimated using data with only list prices, and the unobserved price discounts are also recovered in the estimation. The counterfactual experiments yield a few interesting findings. First, dealers' adopted pricing formats seem superior to the alternative ones. Second, dealers enjoying larger market power through vertical differentiation and carrying a large number of models are more likely to have posted price as their optimal pricing format.     

Barriers to women entrepreneurship. Different methods,different results?

Building on research by Akehurst et al. (Serv Ind J 32:2489–2505, 2012), this study analysed internal and external factors in women entrepreneurship and linked these factors to the barriers that women face when starting businesses. To do so, two contrasting statistical techniques were used: PLS and QCA. After analysing results from each of these techniques, we observed that family duties and difficulties in obtaining financing (both internal and external) were the main factors related to barriers faced by women entrepreneurs.     

State competition in higher education: A race to the top,or a race to the bottom?

How does competition affect higher education? This paper explores this question for public and private universities. Theory indicates that competition can push higher education policy in one of two different directions. On the one hand, competition may increase spending. For states, this would occur if states treat higher education as developmental; for private universities this would occur if they view spending as a means to attract students and prestige. On the other hand, competition may decrease spending if states treat higher education spending as redistributive, and competition may decrease spending by private schools if lower spending enhances their ability to attract students with low tuition. To determine which of these perspectives is most valid, we examine higher education policy choices in the 1980s and 1990s. We find that states appear to act as if higher education funding is redistributive while private schools appear to compete more on the basis of tuition than spending. These results demonstrate the important effects competition and governance structure have on higher education.Received: August 2001, Accepted: May 2002, JEL Classification: I2, I22, H72, I3     

From original equipment manufacturing to branding: entrepreneurship,strategic leadership,and Taiwan’s firm transformation

This paper investigates firm transformation from original equipment manufacturing (OEM) to original brand manufacturing (OBM) based on variant experiences of Taiwan’s top global brands. Taking the competitive advantage of practicing OEM for multinational corporations (MNCs), latecomer firms can generate capital and accumulate capabilities by engaging with the global production network. Rarely does every firm transform into a global enterprise. We propose that only entrepreneurs with strategic leadership competence, which serves to manage a delicate balance between stability and change in a firm, are capable to facilitate firm transformation from OEM to a global enterprise practicing OBM. We provide an analytical framework that combines the research fields of entrepreneurship, strategic management, and leadership to analyze firm growth and firm transformation of Taiwanese firms. In light of possible branding dilemma when straddling dual-track businesses, successful transforming firms can alleviate this problem either by separating their OBM units from their OEM units or by creating a symbiotic relationship with their MNC customers. How Taiwanese firms first took advantage of initiating OEM to create capital and capabilities and later transformed into OBM provide useful experiences for other latecomer firms.     

Building employer solidarity? Britain's experience of coordinated bargaining, 1979 to 1997

The election of the Conservative government in 1979 is seen as a watershed in pay determination in the UK, ending formal pay policies. While the government withdrew, the UK's major employer organisation, the Confederation of British Industry (CBI), endeavoured to operate an alternative system of employer coordination on pay between 1979 and 1997. Had this approach succeeded, the UK's approach to pay determination would have become much more aligned to the models adopted within other EU Member States. We analyse the development of this alternative to government‐imposed incomes policy and measure its impact on the growth of earnings. We conclude that, despite the CBI's policy, the actions of individual employers suffered from classic market failure until the British economy was subjected to mounting competitive pressures from the international environment.     

A Smooth Ride? From Industrial to Creative Urbanism in Oshawa,Ontario

In mainstream media, policy circles and academic scholarship, economic discourses have highlighted the importance of knowledge, creativity and innovation for generating economic growth. This has been translated into an urban planning and policy agenda which favours the establishment of research parks, innovation clusters, and especially universities along with amenities to attract creative‐class workers. In much of this literature universities are invested with an almost magical power to spur economic growth, and the benign language of ‘transition’ is used suggesting a rather seamless progression from one urban economic engine to another. Through analysis of policy documents and key informant interviews related to the establishment of a new university in Oshawa, Ontario, this case study seeks to challenge the straightforward relationship that is assumed to exist between universities and local economic development. Like other lagging regions across the OECD attempting to repair their economies through creative and knowledge urbanism, Oshawa's recent achievements are tempered by growing concerns about poverty, homelessness and inequality. Planners and policymakers that mistake the complexities of economic restructuring for a smooth ‘urban transition’ put their cities and citizens at risk of creating new problems out of efforts to improve local conditions.     

You're always on stage, but do you know how to act?

Making presentations creates fear in most people. If at all possible, they avoid having to get up in front of an audience. But how many people think about the fact that we are constantly making informal presentations and that many of the same skills can be applied? Every team meeting, every discussion with peers, and every interaction between supervisor and subordinate is a potential presentation. Everyone can greatly enhance his or her effectiveness by applying many of the formal presentation and training techniques to these informal situations. This article explores some of the formal techniques that can be beneficially used.     

Instructions to Contributors

In order to focus on rising China and support positive ideas about China＇s process of accounting and auditing, USA-China Entrepreneur Associates, Inc., USA, the most important and prestigious Chinese commercial organization outside China and one of the major Chambers of Commerce of all countries in the United States, sponsored the publication of Journal of Modern Accounting and Auditing （ISSNI548-6583, USA）. It will promote more understanding between USA and China, and show the development of Chinese accounting and auditing. Welcome to send papers by e-mail attachmentl All the contributors should comply with the instructions as follows if the editing efficiency is to be enhanced：     

Instructions to Contributors

In order to focus on rising China and support positive ideas about China＇s process of accounting and anditing,USA-China Entrepreneur Associates,