盈余管理与企业债务期限结构

以中国A股市场上市公司2001-2005年的经验数据为样本,实证分析了盈余管理对企业债务期限结构的影响,认为在我国企业的长期债务契约中普遍存在着盈余管理,而且盈余管理越多越容易获得长期借款;如果该企业是国有企业,其为了满足债务契约的保护性条款的盈余管理就变得不显著,这种现象的发生原因在于国有企业中存在着政治性贷款,且又存在预算软约束,故在银行与国有企业的债务契约中对会计信息的依赖会比较少,导致国有企业的盈余管理动机也削弱。由于受到债务契约条件的硬约束,非国有企业则存在着大量的盈余管理以获取长期借款。     

企业社会责任风险管理研究

企业面临着越来越多来自利益相关的压力．分析了企业由于承担的社会责任不合理所导致的社会责任风险,介绍了企业进行社会责任风险管理的一般流程,希望通过本文引起对社会责任风险研究的重视。     

Information Technology Use and Firm's Perceived Performance in Supply Chain Management

Purpose: This article proposes a theoretical model to investigate (a) a positive direct relationship between the specific use of ITs (applied to management) and the firm's performance as perceived by retailers and (b) a positive indirect relationship through information quality and information sharing.

Design/Methodology/Approach: The theoretical model proposed in this paper is contrasted using structural equation modelling of the retail distribution channel for home appliances.

Findings: The research shows that there is no positive direct relationship between the specific use of ITs and the retailer's perceived performance in the relationship with the provider. The results do, however, provide evidence for a positive indirect relationship through both information sharing and satisfaction obtained from the relationship with the provider.

Research Limitations: The analysis has been developed from the retail perspective. We suggest that future research focus on the retailer's and the provider's perspectives.

Practical Implications: In the context of SCM, the competitive advantages achieved through IT use derive from a better network of relationships between the firms involved as a result of greater information quality and information sharing. Specific use of ITs stimulates greater information sharing between retailer and provider and thus greater satisfaction and better perceived performance of the retailer in the relationship with the provider. However, the effect of IT use on information sharing occurs only through the quality of the information shared.

Originality/Value: The study shows that information quality is an antecedent of information sharing and that both information quality and information sharing act as necessary conditions for improving the retailer's perceived performance in the relationship with the provider. This article develops a measurement scale to evaluate the intensity of IT use. Finally, the research confirms that firm performance can be modeled as a second-level latent variable composed of three different dimensions (economic benefits, marketing benefits, and adaptation benefits).     

The Evolution of the Firm's Regulatory Affairs Office

In the UK in the last fifteen years, independent regulators have increasingly monitored privatised companies in utilities, transport and telecommunications: both to oversee the natural monopoly elements of service provision and to foster competition and innovation where feasible. Within these companies, a managerial function has emerged specifically to cope with relationships with regulators. Coming to terms with the role of the regulator and the demands of the various regulatory frameworks has been a central part of the process of turning public sector monopolies into public companies responsive to shareholders and customers. This article chronicles and analyses the development of the regulation function within firms and concludes with four recommendations for managers.     

社会责任视角下的绿色酒店管理

随着绿色、环保运动在全球的推广和深化,绿色酒店管理已成为酒店行业提升运营管理能力必不可少的管理理念和方法.传统的绿色酒店管理强调“绿色、环保”理念,较少从社会责任视角对绿色酒店管理进行深入、系统的探索.     

家族企业创业导向影响因素研究述评

在日益动荡和复杂的市场环境中,家族企业如何通过创业导向来构建和保持竞争优势,是当前备受理论界和实践界关注的重点议题之一。文章在梳理大量相关文献的基础上,从个体、组织(企业)、家族和外部环境四个方面较为系统地归纳和总结了影响家族企业创业导向的因素,并对该领域的未来研究进行了展望,以供学术研究和企业管理实践参考。     

企业价格战对顾客交易价值的影响

通过情景模拟实验讨论了降价因素对于己购买产品的顾客在交易价值感知上带来的影响,研究的主要发现有:顾客购后仍然会进行交易价值判断,顾客的可接受降价幅度受到使用时间和心理折旧等因素的影响,在一定时间内,当市场实际降价幅度超过顾客的合理降价预期时,顾客的交易价值感受将受到负面影响。     

创新社会管理 增加新莞人幸福感

近年来,建设幸福社会已成为我国各级政府施政的重要目标,东莞市亦提出加快转型升级,建设幸福东莞的口号。无疑,从社会发展要求,东莞人口主体,社会和谐基础和经济增长动力四方面来说,为东莞做出重大贡献的新莞人理应成为幸福东莞的分享者,因而增加新莞人幸福感具有非常重要的意义。政府相关部门可从工作条件、个人发展、居住环境、社会保障、城市归属、户籍制度和子女入学等方面采取有效措施增加新莞人幸福感。     

彭华岗:社会责任管理需要超越一般工作的激情

在大多数从事中央企业社会责任工作的人眼中,国资委研究局局长彭华岗是一个可以亲近的良师益友。长期从事国企改革发展理论研究的经历,让他经常能够提出很多系统性的思想指导,而在首钢担任党委研究室副主任、党委组织部副部长、考试考核委员会主任的工作经验,则让他的思路能够兼顾到企业的实际。尤其是参与国有企业三年改革脱困等重大问题研究中,在面对复杂问题时表现出清醒与果敢,往往使他能够做到条分缕析、一针见血。     

生会责任管理：“个别试点”转向“全面试点”

通过摸索全面社会责任管理对一个企业发展的意义,国家电网公司形成了一整套思路、模式。以国家电网“全员参与、全过程覆盖、全方位融合”的全面社会责任管理目标模式,国家电网北京市电力公司（以下简称北京电力）自觉将社会责任管理纳入企业的经营战略和发展规划,总结探索适应首都地域特点的社会责任管理模式,     

商号权的几个问题探讨

商号在我国又称企业名称。商号作为企业参与市场竞争的一面旗帜,已经越来越受到人们的关心和企业家的重视。商号的财产权和人身权,已为国际立法和各国的国内法所确认。本文从商号的基本含义的出发,探求商号权的基本性质及其特征。论述商号权的内容,以及商号权各项权利实现的具体表现和要求。建议设立字号权制度。     

基于网络的消费者社会互动及管理研究

消费者的购买决策受到其他消费者意见和行为的影响,现代技术的发展极大地提升了消费者社会互动作为市场力的重要性,同时信息技术的发展也为企业促进这两种社会互动创造了越来越多的机会。通过介绍口碑传播和观察模仿的内涵,分析其对销售的不同影响及产品生命周期对消费者社会互动的影响,认为企业应在产品的投入期关注消费者社会互动,应在网站上提供现有消费者的选择信息,应慎重提供消费者发布评语的平台,应区分不同等级的顾客;应根据不同的产品市场状况,制定不同的反应策略,正确应对第三方的产品评论,以此管理消费者的社会互动。     

加强社会建设管理与推进社会管理体制创新

加强社会建设和管理,推进社会管理体制创新,是我们党在新的历史时期面临的重大任务,也是构建社会主义和谐社会的核心内容。应深入研究社会管理规律,创新社会管理方式,完善社会管理体系,整合社会管理资源,拓宽服务领域,形成社会管理和社会服务的合力,努力促进经济社会协调发展。     

现代传媒在社会信用建设中的作用

现代传媒是信用意识的培育者,信用道德的规范者,信用文化的传播者,是社会信用建设的倡导者、引领者、记录者、监督者,应充分发挥示范作用、引导作用和监督作用.首先,要确立传媒信用观念,建立传媒业诚信机制,打造信用传媒,构建传媒公信力,真正起到表率和示范作用;其次,要通过多种形式引导全社会树立诚信观念,增强信用意识,引导市场主体自觉遵守和维护社会信用,引导社会舆论,培育和传播信用文化,营造信用环境:再次,要充分发挥好新闻舆论监督的纠偏作用.     

财务管理学研究要借鉴社会心理学

财务管理实践与人们的社会心理密切相关。财务管理研究者要关注社会心理学,因为两者的研究对象、影响变量许多是相同的。财务管理学关注社会心理可以提高财务管理的价值和效用,可以使财务决策更加人性化、财务治理更加科学化,避免财务管理情绪化,提高财务谈判成功的概率。     

Capital Structure Decisions During a Firm's Life Cycle

The study reported here examines the financing choices of small and medium-sized firms, i.e., those most vulnerable to information and incentive problems, through the lens of the business life cycle. We argue that the controversy in the empirical literature regarding the determinants of capital structure decisions is based on a failure to take into account the different degrees of information opacity, and, consequently, firms' characteristics and needs at specific stages of their life cycles. The results show that, in a bank-oriented country, firms tend to adopt specific financing strategies and a different hierarchy of financial decision-making as they progress through the phases of their business life cycle. Contrary to conventional wisdom, debt is shown to be fundamental to business activities in the early stages, representing the first choice. By contrast, in the maturity stage, firms re-balance their capital structure, gradually substituting debt for internal capital, and for firms that have consolidated their business, the pecking-order theory shows a high degree of application. This financial life-cycle pattern seems to be homogeneous for different industries and consistent over time.     

基于社会契约理论的跨文化经营

因文化传统和价值观念不同而产生文化误解和伦理冲突,是经济全球化背景下不少跨国公司经营陷入困境的重要原因之一。过去的企业伦理研究一直受困于自身混乱的逻辑,这主要表现在两种研究方法的对     

From Management Systems to Corporate Social Responsibility

At the start of the 21st century, Corporate Social Responsibility (CSR) seems to have great potential for innovating business practices with a positive impact on People, Planet and Profit. In this article the differences between the management systems approach of the nineties, and Corporate Social Responsibility are analysed.An analysis is structured around three business principles that are relevant for CSR and management systems: (1) doing things right the first time, (2) doing the right things, and (3) continuous improvement and innovation. Basically CSR is focussing on the second principle, and management systems focus on the first. However, CSR is very likely to build on the management systems as well.From a CSR point of view, the existing generation of management systems with their focus on rational control (= doing things right) can only be of limited use in the development of CSR. However, the preventive rationalities of management systems are important. Values and the principle doing the right things is extremely relevant for CSR. This goes far beyond the present generation of ISO type management systems; opportunities stem from building on TQM approaches like the EFQM Business Excellence model. Continuous improvement and innovation is a permanent challenge underlying the two other business principles, and requires both individual and organisational learning processes. In the present generation of management systems, continuous improvement mainly addresses rational prevention, barely the value aspects of business.For the further development and implementation of CSR, each of the three business management principles are vital. There is a need for a new generation of management systems that addresses the values at stake in strategic decision-making, both at company level and in the behaviour of individuals, while the rationalities of prevention and anticipation are still relevant. In both directions more emphasis for continuous learning and innovation will be needed.CSR is likely to trigger the development of management systems in the directions mentioned. This will support companies to be credible and transparent in improving the performance with respect to people, planet and profit.     

Research into Quality Management and Social Responsibility

This article presents a systematic literature review on quality management and social responsibility (focusing on ethical and social issues). It uses the literature review to identify the parallels between quality management and social responsibility, the extent to which qualitative, quantitative and mixed methods are used, the countries that have contributed most to this area, and how the most common quality management practices facilitate social responsibility. The literature review covers articles about quality management and social responsibility (focusing on ethical and social categories) based on a computer search in three databases, namely ABI Inform, Emerald and Science Direct, and includes articles dealing with the subject that were found in the lists of references of the articles found in the primary search, as well as a search in six top management journals. The results show (1) the journals most likely to publish this type of article; (2) the range of qualitative, quantitative and mixed methods used; (3) the most productive countries in this field; (4) the parallels between quality management and social responsibility; and (5) how the most common quality management practices facilitate ethical behaviour and social aspects.