毕业之后

最近,我以前的一些学生开始应付毕业后的现实生活问题。每次听到他们的感叹,都会让我想起当我开始找第一份正式工作时,我的母亲对我说的话,＂艰苦的工作是不容易的,但容易的工作是不好找的。＂如今,与很多中国学生不同,当我听到这些话的时候,已经有非常多艰苦工作的经验。     

备战新声誉时代

成功的公共关系再也不足以保护公司声誉不受损了。大公司也好，小公司也罢，都无法摆脱声誉风险的威胁。无论一切看起来多么顺利——收入不断增加或者新产品红极一时——任何严重的威胁都可能在瞬间毁了公司的声誉，让哪怕最受尊敬的企业陷入泥沼，     

浅议我国中小企业信贷融资现状与改善建议

中小型企业是我国社会经济的发展中不可或缺的一部分,其信贷融资难的原因是多方面的,本文从企业自身、金融机构和国家政策三个方面进行分析,并提出了相应的解决方法。     

如何更好地理解石油市场

石油价格在过去六个月暴跌引发了广泛的讨论,其中不乏阴谋论。虽然这些解释都非常有创意而且有趣,但我们认为只有通过分析供给、需求、经济表现以及成本竞争力,才能更好地分析形势。很多人预测到强劲的供给增长,但我们认为最意外的因素是需求不足——每天的需求量低于某些预测60万桶左右。石油供给连续三年增长,这主要来自北美。但到2014年中,全球需求疲软已经非常明显。一旦需求供给相互作用,石     

掌握全局

过往从事中层会计工作的财务总监只集中关心数字，但时至今日，他们的工作范围扩大了，担当的角色更为重要。本文阐述了这个岗位职责的转变，以及香港会计师公会将怎样协助会员发展这方面的技能及富有挑战性的工作。     

大数据时代下企业财务信息化建设的分析与研究

本文将对大数据时代下企业财务信息化建设的必要性进行阐述,结合切实存在的问题对财务信息化建设进行分析,并提出几点建议,为建设工作的推进提供有益帮助.     

Does reputation of sponsors matter in IPO? Evidence from Hong Kong

Contrary to other markets where underwriters perform a combined role of underwriting and sponsoring in an Initial Public Offering (IPO), IPO issuers in Hong Kong must appoint at least one sponsor in addition to the underwriters. The splitting of the single role of underwriters into two separate ones offers an ideal setting to disentangle the effects of the two roles and to examine which of the two roles—sponsor or underwriter—is more important in explaining IPO underpricing and initial volatility in the Hong Kong equity market. Interestingly, our findings provide supportive evidence that the sponsor reputation does matter in an IPO and it is even more significant than the underwriter reputation in explaining the IPO underpricing phenomenon. Given the recent high-tech fervor, our research goes deeper to examine specifically the role of sponsors on high-tech firms, with results indicating that the reliance on sponsors is higher for traditional issuers than for technology firms. We further discover that sponsors and underwriters are playing substitution roles rather than complementary roles. In order to examine the regulatory policy impact, our research also compares the role of IPO sponsors before and after the launch of the new sponsor regulatory regime in 2013. The empirical findings lend support to our argument that after the launch of the new regulations, public awareness of sponsors is raised, respect towards more reputable sponsor increases, and thus, the role of sponsors becomes more important than before.