新时代大城市对周边中小城市经济增长的影响

在京津冀协同发展上升为国家战略的背景下,检验京津冀城市群不同城市间的经济增长关系,厘清大城市是否有利于小城市经济增长,对于打赢脱贫攻坚战具有重要意义。以京津冀128个县级小城市为例,在传统经济增长模型中加入大城市地理距离、行政边界、产业结构等因素,估计不同等级大城市对小城市经济增长的空间影响及其异质性。研究发现：核心城市抑制了周边小城市经济增长,存在集聚阴影和“环京津贫困带”;小城市之间也存在经济增长负面溢出效应;与长三角城市群相比,京津冀城市群内核心城市辐射和带动功能明显不足,区内城市间发展差距大。最后,从破除行政区经济束缚、强化中心城市辐射溢出效应、科学界定各级城市功能等方面提出了促进大中小城市协调发展的建议。     

Integrated reporting: background,measurement issues,approaches and an agenda for future research

We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.     

Technology and Group Decision Process in Going-Concern Judgements

Accounting and auditing practices are continually being affected by advances in technology. This study empirically examined the effect of group decision processes and technological advances on group going-concern decision making. Groups with access to group decision support systems (GDSS) were compared to groups without access to GDSS for their going-concern judgments. The results show group discussion induced auditors to be more conservative and to consider factors which may have overlooked at the individual level, though neither structure significantly reduced the considerable variance in the individual going-concern judgments. Further, as compared to their counterparts in the face-to-face discussion groups, GDSS groups indicated much higher confidence in their group's final assessment of the client's going-concern status and a higher level of satisfaction and agreement with the group decision processes. The findings suggest that while group discussions did not significantly reduce auditors' considerable variance in going-concern judgments, future research should investigate which explicit models would improve the consensus on going-concern evaluations.     

The Determinants of Debt Maturity: The Case of Bank Financing in Singapore

This study presents important international evidence by examining the determinants of debt maturity of listed firms in Singapore, a major financial center in Asia. We focus on bank debt because it is the principal source of financing for most Singapore firms. We find that consistent with the contracting-cost hypothesis, firms with greater growth opportunities rely more heavily on short-term bank debt whereas larger firms are more likely to use long-term bank debt. In contrast, we find no strong support for either the tax or signaling hypotheses.     

Predatory Lending Laws and the Cost of Credit

Various states and other local jurisdictions have enacted laws intending to reduce predatory and abusive lending in the subprime mortgage market. These laws have created substantial geographic variation in the regulation of mortgage credit. This article examines whether these laws are associated with a higher or lower cost of credit. Empirical results indicate that the laws are associated with at most a modest increase in cost. However, the impact depends on the product type. In particular, loans with fixed (adjustable) rates are associated with a modest increase (decrease) in cost.     

An Experimental Study of Risk Aversion in Decision-making Under Uncertainty

This paper presents the findings of an experimental study of risk aversion in decision making under uncertainty. When presented with a series of gambles, subjects determined the certainty-equivalent wealth of each gamble. Risk aversion was measured by the Markowitz risk premium of the decision. The fixed effects regression model indicates the significant influence of the first three moments of a probability distribution in determining the risk premium. These results lend support to the rules of mean-variance and third-degree stochastic dominance. The extent of influence is also affected by the individual’s age, but not by gender, wealth or schooling.     

消费情感对顾客服务经历评价的作用机理研究

日常管理实践可以注意到,顾客在消费过程中的情感状态会影响他们在服务完成后对服务的评价水平.但是这一管理事实在学术研究上长期未能引起足够的重视:以往关于服务质量和顾客满意度的研究本质上几乎都是基于认知的,情感的作用被忽视或低估.以商业银行服务为背景,本研究以问卷调查为实证工具,同时考察认知和情感因素在顾客服务后评价形成过程中的作用.研究结果显示,顾客消费情感与顾客认知显著相关,并且与顾客认知共同显著影响着整体服务质量评价和顾客满意.同时,顾客的情感状态可以划分为积极情感与消极情感,二者对顾客的服务经历评价也表现出了不同的影响作用.文章最后给出了该领域进一步研究的方向.     

A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States

This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted.     

现代流通组织发展现状研究

流通组织是商品流通企业市场关系的集合体,本文从流通组织与形式出发,分析了我国流通产业组织现状与存在的问题,通过借鉴国外流通组织的形式,提出了加快流通组织发展的途径.     

基于品牌生命周期的品牌价值评价

本文以前人的研究为基础,从生态学视觉,深入研究影响品牌生命周期的营销因素,确定内部品牌价值评价模型;进而考察竞争条件下的品牌生命周期的变化规律,把竞争要素纳入评价模型,使内部品牌价值评价模型得以完善.其次,综合基于生命周期及不同价值属性的品牌评价模型,建构了系统评价模型;建立与品牌价值增长规律相适应的全过程品牌价值管理的思路与体制.