政治关联、两权分离与盈余管理——基于中国上市家族企业的实证研究

以2009—2013年家族企业为样本,分析家族企业两权分离度对盈余管理的影响以及政治关联对于家族企业两权分离度和盈余管理关系的调节作用,研究发现：两权分离度越大,家族企业盈余质量越低,盈余管理水平越高;政治关联对于家族企业两权分离度与盈余管理之间的关系起到负向调节作用,存在政治关联的家族企业,两权分离度对盈余管理的作用越弱,企业盈余质量越高。     

台商投资大陆的产业网络分析与启示——以台湾制鞋业投资东莞为例

台商投资大陆在当地形成的产业网络是其能够蓬勃发展的重要支撑。台湾制鞋业在广东东莞产业网络的形成,既与其以中小企业为主有关,也与台湾地区政府的政策引导、商誉和信用以及人际关系有关;产业网络的形成有利于台商降低交易成本、分散经营风险、提高生产技术,并保持企业间稳定的关系,保证货源的充足和供货的及时,有利于营运效率和竞争优势的提升。东莞制鞋业由于有着完善的产业网络而仍将保持较强的竞争力,但也应在区域转移的同时积极转向高端发展;中西部地区应以“全产业链”模式吸引台商投资,注重感情招商,实现产业转移从“外生性嵌入型”向“内生性根植型”的模式转变。     

Qatar Airways Touches Down in Dar es Salaam Airline Launches First Route Of 2007 To Tanzania''''s Commercial Hub Award-Winning Carrier Expands Operations In Africa

Qatar Airways has celebrated the launch of its first new route of 2007 with its inaugural flight to Tanzania touching down in the country's commercial capital of Dar es Salaam to a fanfare of music and dance.     

Guide to Authors

Aims and scope With the tenet of concerning ecology and serv-ing economy, aimed at constructing a harmonioussociety of man and nature, Ecological Economy fo-cuses on the sustainable development of economyand the ecological environment, and puts attentionon theories, methods and technical innovations     

Headway amid Twists and Turns

About a decade ago, Hong Kong＇s return to China on July 1, 1997 sparked great celebrations all over the country. Shortly after the handover, the outbreak of the Asian financial crisis shocked this beautiful island and woke up its people from a jubilant mood. In the following 6 years,     

Beijing Star Lake Ecology Park

Beijing Star Lake Ecology Park is a Five-star hotel which has developed multi-functions of restaurant, lodge, bath, landscape seeing, leisure,body exercise, recreation, Ecology agriculture,etc. Occupying an area of 500 mu, the park is an environmental friendly five-star hotel.     

Playing Business "Ball" with Cuba

If you were lucky enough to have seen the World Volleyball Tournament,you must have seen the Cuban Women's volleyball team take on China in the championship game,a game of which Cuba has become the world champion for 10 times.The great determination and strong tenacity of these young Cuban girls' has been an encouragement to everyone that watches them play.     

Dialogue Channel: Foreign Commercial Chambers in China

On the cooperation between China and other countries,those commercial chambers play big roles especially in the field of economy and trade.Local and international chambers of commerce link the members in all levels and all sectors together to form a network of chambers across the globe.     

Opening up and Growing up

With China's rapid growth cementing the country as a global economic powerhouse, the opening up of its banking industry has been watched with great concern from all over the world.