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排序方式: 共有743条查询结果,搜索用时 15 毫秒
61.
Jaren Wong 《新经济》2011,(10):62-63
随着万达院线向上游电影制片渗透.华谊兄弟向下游院线市场迈进。中国民营电影企业面临的产业链失衡问题再次引起关注。但因双方均缺乏对方领域的经验,要想完善这条产业链之路则显得有点“雷声大、雨点小”。 相似文献
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实现国有煤炭企业的关闭破产,就要以实事求是的态度对待国有煤炭企业的现状,在破产的同时要考虑发展的问题,把破产企业和破产企业所在区域列入重点扶持计划,帮助其实现区域经济转型和脱困。 相似文献
64.
Earnings Management and the Long-Run Market Performance of Initial Public Offerings 总被引:35,自引:0,他引:35
Issuers of initial public offerings (IPOs) can report earnings in excess of cash flows by taking positive accruals. This paper provides evidence that issuers with unusually high accruals in the IPO year experience poor stock return performance in the three years thereafter. IPO issuers in the most "aggressive" quartile of earnings managers have a three-year aftermarket stock return of approximately 20 percent less than IPO issuers in the most "conservative" quartile. They also issue about 20 percent fewer seasoned equity offerings. These differences are statistically and economically significant in a variety of specifications. 相似文献
65.
Christopher K.M. Pong 《Journal of Business Finance & Accounting》1999,26(3-4):451-475
This paper examines the issue of auditor concentration in the UK during the period from 1991 to 1995. It shows that in 1995 the Big Six held 75% of the total number of audits and collectively earned 92% of the total audit fees. There was only a small increase in auditor concentration during the five year period, resulting from companies switching from small audit firms to Big Six and newly listed companies choosing a Big Six firm. The paper also examines auditor concentration within industries. Finally, the study assesses the measurement methods most commonly used in auditor concentration studies. 相似文献
66.
R. Bin Wong 《Economics of Governance》2001,2(1):69-83
This article considers the distinct ways in which Chinese and European governments have historically approached taxation.
The similarities of popular resistance in both regions to taxation deemed illegitimate contrast with the diverse solutions
to tax collection put forward under varied political systems. Differences in state relations with elites, the intensity of
demands for revenues and the kinds of strategies developed to secure additional funding contribute to the definition of distinct
patterns of political change. Tax operations can therefore serve as a useful diagnostic for comparing broader economic and
political developments in China and Europe over the past several centuries.
Received: August 28, 1999 / Accepted: January 20, 2000 相似文献
67.
The paper focuses on the Hong Kong economy and attempts to measure the contribution of Hong Kong's integration with mainland China to its GDP growth rate. Two linkages have received particular attention, namely, Hong Kong's foreign direct investment (FDI) in China and immigrants from China. While the former is assumed to stimulate capital investment in Hong Kong but at the same time to reduce human capital formation (owing to a shrinkage of its domestic manufacturing sector), the latter is assumed to further reduce Hong Kong's average human capital because immigrants tend to be less educated. By making some assumptions about the future trajectories of Hong Kong direct investment in China and Chinese immigrants into Hong Kong after its reversion to China, the paper offers some predictions about Hong Kong's future economic growth. 相似文献
68.
Kenneth S. Law Chi-Sum Wong Duanxu Wang Lihua Wang 《International Journal of Human Resource Management》2013,24(4):751-765
As China is becoming an important market and there are a lot of foreign ventures operating there, different lines of research have been providing useful information for foreign ventures to manage effectively in China. In this paper, we discuss one of the critical factors leading to successful management of Chinese subordinates, i.e. building and maintaining good guanxi (i.e., interpersonal connection) with them. We conducted an empirical investigation to illustrate (1) the supervisor-subordinate guanxi concept is different and unique when compared to other similar concepts in the Western literature such as leader-member exchange (LMX) and commitment to supervisor; (2) the supervisor-subordinate guanxi will affect the Chinese supervisor's administrative decisions; (3) guanxi can be measured by concrete behaviour/activities. Data on 189 supervisor-subordinate dyads were collected in the People's Republic of China (PRC). Results indicated that supervisor-subordinate guanxi is a distinct concept from LMX and commitment to supervisor. It also has additional explanatory power over supervisory decisions on promotion and bonus allocation after controlling for performance. Implications for foreign ventures and expatriates are discussed. 相似文献
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