The differential effects of CEO narcissism and hubris on corporate social responsibility

Research Summary: While prior studies have predominantly shown that CEO narcissism and hubris exhibit similar effects on various strategic decisions and outcomes, this study aims to explore the mechanisms underlying how narcissistic versus hubristic CEOs affect their firms differently. Specifically, we investigate how peer influence moderates the CEO narcissism/hubris—corporate social responsibility (CSR). With a sample of S&P 1500 firms for 2003–2010, we find that the positive relationship between CEO narcissism and CSR is strengthened (weakened) when board‐interlocked peer firms invest less (more) intensively in CSR than a CEO's own firm; the negative relationship between CEO hubris and CSR is strengthened when peer firms are engaged in less CSR than a CEO's own firm. Managerial Summary: Some CEOs are more narcissistic while others may be more hubristic, but these two groups of CEOs hold different attitudes toward the extent to which their firms should engage in corporate social responsibility (CSR). Our findings with a large sample of U.S. publically listed firms suggest that narcissistic CEOs care more about CSR, but hubristic CEOs care less. Interestingly, when narcissistic CEOs observe their peer firms engaging in more or less CSR than their own firms, they tend to respond in an opposite manner; in contrast, hubristic CEOs will only engage in even less CSR when their peers also do not emphasize CSR. Our findings point to a fundamental difference between CEO narcissism and hubris in terms of how they affect firms' CSR decisions based on their social comparison with peer firms.     

高管团队兼职行为与企业业绩关系研究

本文以沪深106家高科技上市公司为研究样本,实证考察了企业高管团队成员的蓉职行为与企业绩效之间的相关性.研究发现高管成员的兼职行为与企业业绩之间存在显著的相关关系.高管兼职企业的规模越大、赢利情况越好,越有利于提高本企业的业绩;高管在企业集团外部兼职的企业数量越多越有利于提高本企业的业绩;高管在企业集团内部兼职企业的数量与业绩关系不显著.     

浅议跨国经营中的责任会计

无论是从理论,还是从现实的角度出发,我们都应该在跨国经营模式中考虑责任会计问题。基于责任会计在跨国经营模式中面临的两个基本问题,对责任中心、责任报告、内部转让价、预算管理等几个方面的研究发现,在跨国经营的背景下,责任会计呈现出许多新的特点——有别于教科书的相关内容或者我国企业的现存经验。为此,应该由一定的组织来制订责任会计准则,倡导“实验研究”作为“案例研究”的补充。     

铁路企业建立职业经理人制度探索

为进一步深化铁路企业改革,加快完善市场化经营机制,应积极探索建立职业经理人制度。在阐述职业经理人制度政策依据的基础上,提出推进职业经理人制度建设的基本条件,即建立公司化的法人治理结构,并从优化产权结构、明确权责划分、推进董事会建设、发挥职业经理人作用等方面对建立健全铁路企业法人治理结构进行论述。从管理机制、激励约束机制、引进退出机制3个方面,探讨铁路企业建立职业经理人制度形成机制,提出铁路企业应按照分层分类改革原则,逐步推行职业经理人制度。     

高职院校思想政治理论课与职业素养教育融合研究

高校思想政治理论课是大学生思想政治教育的主渠道。职业素养教育是高职院校人才培养体系中的特色环节,也是高职院校进行大学生素质教育的重要阵地。高职院校思想政治理论课与职业素养教育实现有机融合,可以有效调动各种资源形成教育合力,有利于高职院校构建大思政工作格局。高职院校可以从做好顶层设计、整合人才队伍、融入教育载体、互鉴教育方式、规范考核评价五个方面加强思想政治理论课与职业素养教育的有机融合,形成协同育人效果。     

水产食品企业实施可追溯体系的意义及措施

随着水产食品全球化供给的增加,以及近来食源性疾病的不断爆发,人们越来越关注水产食品安全问题,因此,许多国家和消费者将建立水产食品可追溯体系视为降低水产食品不安全性和增强消费者信心的有力武器。本文首先就水产食品可追溯体系产生的背景及原因进行了简要的阐述并给出了水产食品可追溯体系的定义,接着提出了建立可追溯体系给我国水产食品生产企业带来的利益,最后就我国水产食品生产企业如何建立和实施水产食品可追溯体系提出了建议。     

Productivity Growth, Efficiency and Outsourcing in Manufacturing and Service Industries

This paper is a survey of recent contributions to, and developments of, the relationship between outsourcing, efficiency and productivity growth in manufacturing and services. The objective is to provide a thorough and up–to–date survey that provides a significant discussion on data, as well as on the core methods of measuring efficiency and productivity. First, the readers are introduced to the measurement of partial and total factor productivity growth. Different parametric and non–parametric approaches to the productivity measurement in the context of static, dynamic and firm–specific modelling are discussed. Second, we survey the econometric approach to efficiency analysis. The issues of modelling, distributional assumptions and estimation methods are discussed assuming that cross–sectional or panel data are available. Third, the relationship between outsourcing and productivity growth in manufacturing and services is discussed. The correspondence between a number of hypotheses and empirical findings are examined. Examples of varieties of relevant empirical applications, their findings and implications are presented. Fourth, measurement of inputs and outputs in manufacturing and services are discussed. Finally, to promote useful research, a number of factors important to the analysis of outsourcing, efficiency and productivity growth in the service sector are summarised.     

后发企业“逆向创新”成功因素研究——以海尔“小小神童”系列产品创新为例

本文通过对海尔“小小神童”洗衣机产品逆向创新的案例分析,总结了后发企业取得逆向创新成功的若干重要影响因素,即：选择同领先企业技术势差较小的产业领域,后发企业实现逆向创新的机会更多;后发企业在逆向创新过程中,必须充分发挥具有本土比较优势的创新资源要素;后发企业在逆向创新过程中需要依靠开放创新策略、技术与市场和管理创新紧密协同的策略支撑。     

全日制专业学位研究生实践性教学体系的构建

实践性教学是全日制专业学位研究生培养的重要环节,是确保高层次应用型人才培养质量的重要保证。本文以研究生知识结构、能力要求、素质要求协调发展为主线,构建了双导师制下,以目标为核心、内容为重点、条件为保障、管理为手段的全日制专业学位研究生实践性教学体系,为保证专业学位教育质量提供了理论基础。     

中外公司治理结构的比较分析

本文将我国同美、德、日等公司治理结构进行比较分析，并对我国公司治理结构中存在的主要问题进行剖析，认为应从公司的股权结构、治理模式和治理结构等方面来改善公司治理机制，特别强调解决监督机制问题，提出了在强化现有监事会职能基础，引入独立董事制度来弥补这一制度性缺陷。