环境信息披露质量及其经济后果研究——来自环境“污染门”及配对公司的实证证据

以近年来发生环境污染事件的公司及其配对公司为研究对象,对其在管理层讨论与分析(MD&A)中披露的环境信息进行考察:(1)两组公司在MD&A中披露的环境信息的比较(2)环境污染事件的发生是否会影响其后续的环境信息披露质量;(3)MD&A中的环境信息披露是否为投资者预测环境污染事件的发生提供了增量信息。研究发现:两组公司的环境信息披露质量均不高;是否发生环境污染事件并不影响其后续的披露决策,MD&A中的环境信息披露并未给投资者预测环境污染事件的发生概率提供增量信息;所有权性质显著影响企业的环境信息披露。     

The Effect of Board Independence on Information Asymmetry

Boards have an important role in ensuring that investors’ interests are protected. Our paper first examines whether the independence of a firm's board affects information asymmetry among investors. We provide evidence that greater board independence leads to lower information asymmetry. Next, we provide evidence that more voluntary disclosure and greater analyst coverage are two underlying mechanisms via which greater board independence reduces information asymmetry. Of the two mechanisms, we find that analyst coverage is more significant in influencing how board independence affects information asymmetry. Overall, our paper contributes to a better understanding of the effect of board independence on information asymmetry.     

论企业竞争中的专利信息工作

文章从专利原始文献与专利加工信息两个角度探讨了专利信息的内涵,并论述了专利信息工作在企业竞争中的作用。     

会计信息管制的二元逻辑框架探析

本文主要探讨了会计信息管制的二元逻辑框架。首先将对会计信息的管制区分为会计信息质量管制及会计信息数量管制。会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。会计信息数量管制的逻辑根源在于会计信息市场的市场失灵,主要包括会计信息生产的垄断性、会计信息的不对称分布、会计信息的外部性及公共物品属性。     

销售商成本信息不对称下的两阶段供应链协调

以往的文章研究了由单个供应商和单个销售商组成的供应链协调问题,给出了双方合作时的供应链协调模型,这些都是以信息共享为基础,但是现实中信息不对称使得供应链协调模型的有效性受到了冲击。为避免这种现象的发生,论文在双方合作的基础上建立了供应链双方在需求信息不对称情形下的协调模型。该模型在供应链双方协商分享供应链利润的条件下,运用激励机制使销售商诚实申报成本信息,在实现供应链利润最大化的同时使供应链成员实现双赢。     

Applying information-based methods in importance�Cperformance analysis when the information of importance is unavailable

Importance?Cperformance analysis (IPA) is very useful for practitioners to improve service quality and increase customer satisfaction by identifying the major strengths and weaknesses. A survey is typically conducted to gather the needed information about importance and performance. If the survey does not include the information about the importance, this study introduces two information-based methods, namely entropy and mutual information methods. These two methods can be applied in either ordinal or metric data without the assumption of data to be Gaussian or symmetric distributed. Moreover, mutual information method uses the objective function to reduce the uncertainties when the outcome of the dependent variable is predicted where the dependent variable is the overall satisfaction. In this study, integrated frameworks of these two methods are proposed, and each framework consists of four steps to describe how the information of importance can be derived when the matrix of importance?Cperformance analysis is to be constructed. Finally, a case study of Hi-Life convenient store in the university is illustrated to examine the service quality by these two proposed frameworks when the importance is unavailable directly from the survey.     

信息技术在工程建设领域中应用的发展趋势--信息孤岛与信息集成

详细分析了国际上信息技术在工程建设领域中应用的发展趋势，主要包括三个方面的内容：首先是介绍信息技术在工程建设领域中应用的信息孤岛现象，然后引进并阐述总体项目系统的概念，最后则描述了基于信息模型的集成和基于Internet的集成等两种解决思路。     

论会计信息相关性和可靠性的关系

相关性和可靠性作为会计信息的两大主要质量特征,一直备受人们的关注。相关性和可靠性到底孰轻孰重,在不同的时期人们有不同的认识。本文认为,在我国现阶段,可靠性应作为第一位的质量特征,并重于相关性。     

我国物流产业与信息产业协调发展评价及障碍因子诊断

探讨物流产业与信息产业协调发展是促进两业融合发展的重要举措。运用熵权TOPSIS模型、耦合协调度模型和障碍度模型,实证分析我国2005-2018年物流产业与信息产业综合发展水平及其协调发展演变过程,诊断影响物流产业与信息产业协调发展的障碍因子。研究表明:物流产业和信息产业发展水平基本呈稳步上升态势,前者经历了从中级到良好水平的发展过程,后者经历了较差、中级、良好到优质水平的发展过程;物流产业与信息产业经历了严重失调、中度失调、轻度失调、勉强协调到中等协调的演变过程;物流产业经济效益子系统对两业协调发展的影响最大,信息产业知识支撑子系统对两业协调发展的影响最小;信息产业的支撑作用和物流产业的综合水平是影响两业协调发展的关键。基于研究结论,设计了促进我国物流产业与信息产业协调发展的对策建议。     

司法会计鉴定标准分歧的解决——基于优势信息主体决策规则

司法会计鉴定业务同时涉及会计标准和法律标准的运用问题。在两个标准有分歧的情况下,对同一事物性质的鉴定只能依据一种标准。会计人员与司法人员在对涉案会计事项鉴定中,不同的标准会交替成为相对的优势信息主体:在会计事项鉴定中,会计人员是当然的优势信息主体,必然遵循会计标准;在会计事项鉴定后的法律适用及其责任判定的司法活动中,司法人员是当然的优势信息主体,必然遵循法律标准进行判定。因此,基于优势信息主体决策规则,这两个标准的分歧可以达到统一。     

A comparative analysis of price, quantity, and mixed approaches for decentralized planning

Conclusion No one approach is best along all of the four dimensions. The price approach maintains feasibility, where the other two do not necessarily. The quantity approach is coordinable where the other two are not necessarily (and, the price approach only in trivial situations). The mixed approach is very flexible to adapting to existing structures of prices, quantities, and information flows. The other two require specific information flows. And finally, all approaches are improved with rich a priori information. The final selection of an approach must depend upon the relative utilities attached to these four criteria, and that depends upon the particular situation and application.     

高职院校物流信息管理课程体系研究

分别从学历层次、管理层次、技术密度等三个维度,对高职类院校物流信息管理课程的教学目的和教学深度进行了清晰的定位。同时,分析了物流信息相对于普通管理信息的独特特点,在此基础上从技术和行为两个视角分别归纳了物流信息管理课程的两个体系,并对物流信息管理课程的实践教学模式进行了探索。     

Information provision and consumer search behavior for products with asymmetric uncertainty

When selling multiple products with asymmetric uncertainty, should the seller disclose product information so that customers do not have to incur any cost to resolve their uncertainties; if so, which product should the seller choose? To address these questions, we consider a monopolist selling two substitutable products to a group of consumers. Each consumer has asymmetric uncertainty regarding the two products. A total of four different information provision structures are considered based on whether the seller discloses information about each product with the aim of determining which strategy provides the seller with the greatest revenue. We derive several interesting results. First, the optimal information provision strategy depends on the magnitude of uncertainty in relation to the product with lower uncertainty. Specifically, if the uncertainty regarding the product with lower uncertainty is sufficiently small, it is optimal for the seller to provide information about the product with higher uncertainty, otherwise, the seller should provide information about both products. Second, when only one product's information should be revealed, it is optimal for the seller to choose the product with higher uncertainty and charge a higher price. Third, withholding information on both products is never optimal for the seller. Finally, our main model is extended by examining the Mean-Preserving Spread setting, and the robustness of our main results is confirmed. Furthermore, we examine the situation in which a monopolist sells a single product with two main attributes. We find that each of the four information provision strategies can be optimal under various scenarios.     

Can incomplete information lead to better social outcomes?

We consider a supply chain where manufacturers can be differentiated along two dimensions—product quality and cost of social responsibility effort. There are two types of manufacturers: high and low. Under complete information, high-type manufacturers exert a greater level of social responsibility effort in comparison with the low-type manufacturers. We then show that under incomplete information, high-type manufacturers have an incentive to exert an even greater level of social responsibility effort. Surprisingly, the extent of effort put in by high-type firms cannot be lower and, in some cases, can be strictly higher under incomplete information.     

信息价值及效益的计量

现代管理会计作为一个信息系统,必须彻底改变传统的不计信息成本、不考虑信息效益的情况,要求管理会计信息的形成和使用以信息经济学原理为指导,使信息的效果及其经济性两个方面统一起来,在创建一个管理信息系统、获取一项经济信息时,要按其"效益"(价值减成本后的余额)的大小来比较和选择不同的管理会计信息系统和信息来源渠道。那么,什么是信息成本、信息价值,信息效益又应如何计量呢?本文试对此作一浅述。     

基子电子商务的信息组织与集成模式

以信息技术的发展为前提,总结了企业信息组织模式的发展过程,论述了企业信息组织模式和中小型企业开展电子商务过程中存在的问题.利用数据仓库、信息集成原理以及虚拟专用网络技术,分别提出了基于人因信息融合的多源信息集成和基于vPN技术的EDI两种解决方案.详细阐述了B2B与B2C环境下企业信息组织与集成模式,并以铁路集装箱物流为例介绍了电子商务的实际应用.     

Survey Estimates by Calibration on Complex Auxiliary Information

In the last decade, calibration estimation has developed into an important field of research in survey sampling. Calibration is now an important methodological instrument in the production of statistics. Several national statistical agencies have developed software designed to compute calibrated weights based on auxiliary information available in population registers and other sources. This paper reviews some recent progress and offers some new perspectives. Calibration estimation can be used to advantage in a range of different survey conditions. This paper examines several situations, including estimation for domains in one‐phase sampling, estimation for two‐phase sampling, and estimation for two‐stage sampling with integrated weighting. Typical of those situations is complex auxiliary information, a term that we use for information made up of several components. An example occurs when a two‐stage sample survey has information both for units and for clusters of units, or when estimation for domains relies on information from different parts of the population. Complex auxiliary information opens up more than one way of computing the final calibrated weights to be used in estimation. They may be computed in a single step or in two or more successive steps. Depending on the approach, the resulting estimates do differ to some degree. All significant parts of the total information should be reflected in the final weights. The effectiveness of the complex information is mirrored by the variance of the resulting calibration estimator. Its exact variance is not presentable in simple form. Close approximation is possible via the corresponding linearized statistic. We define and use automated linearization as a shortcut in finding the linearized statistic. Its variance is easy to state, to interpret and to estimate. The variance components are expressed in terms of residuals, similar to those of standard regression theory. Visual inspection of the residuals reveals how the different components of the complex auxiliary information interact and work together toward reducing the variance.     

新会计准则背景下会计信息质量特征研究

会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。     

计算机应用技术与信息管理的整合分析

信息化时代,计算机技术与信息管理的结合日益紧密。采用计算机技术可确保各项信息得到有效的采集和处理,提高信息的传输效率,为信息管理工作奠定基础。本文对计算机应用技术和信息管理的整合优势进行分析,然后探讨二者相结合的相关对策,确保信息管理工作的质量得到有效提升。     

Optimal disclosure of costly information packages in auctions

In an independent, private values, second-price auction with entry fees we discuss the way in which a seller should optimally spread costly information among the bidders. We find that marginal gross revenues do not generally behave monotonically in total information release. In the two bidder case, essentially, any asymmetric allocation of information dominates the symmetric information allocation. Even the bidder who gets less information is willing to pay a higher entry fee for asymmetric information allocations than for the symmetric one. His entry fee coincides with that of the better informed bidder. Losses from allocating an amount of information non-optimally can be substantial.