Relationship governance mechanisms and collaborative performance: A relational life-cycle perspective

Governance mechanisms protect the investments involved in transactions and thereby facilitate and promote sustainable and cooperative relationships; however, the empirical results of prior research concerning the relationship between governance mechanisms and collaborative performance are inconsistent. Based on transaction cost economy (TCE) and social exchange theory (SET), a relational life-cycle framework that considers the dynamic evolution of collaborative relationships and re-examines the relationship between governance mechanisms and collaborative performance was developed in this study. Evidence from 124 manufacturers in Taiwan indicates that the effects of governance mechanisms on collaborative performance differ according to the current life-cycle phase. In the exploration phase, contractual control exerts a positive impact on cooperative performance. In the buildup and maturity phases, relational control remains positively associated with collaborative performance, whereas the impact of contractual control is insignificant. In the decline phase, both contractual control and relational control have an insignificant impact on collaborative performance. Herein, we discuss the implications of our empirical findings and their relevance to managers.     

农民组织化经营会降低农村劳动力转移的选择性吗？——基于技能—岗位匹配模型的理论分析与中国经验

在农村劳动力数量和质量“双重剩余”的情况下,非农部门的高质量发展可能引发农村劳动力非农转移产生对高技能劳动力的选择性,不利于农业部门的人力资本积累。基于技能—岗位匹配模型的分析表明,在技能—岗位正向排序匹配条件下,农民组织化经营可以通过提高农业部门的岗位复杂度为原本“技能剩余”的农村劳动提供有效的技能—岗位匹配,进而缓解高技能农村劳动力的过度流失,降低农村劳动力非农转移的选择性。采用2012、2014和2016年“中国劳动力动态调查”数据的分析显示,目前中国农村劳动力非农转移确实存在对高技能劳动力的选择性,而农民合作社的组建也确实能通过提升高技能劳动力在农业部门内部的技能—岗位匹配效率抑制其非农转移行为,进而降低农村劳动力非农转移的选择性。因此,在非农部门向高质量发展转型的同时,农业部门也应通过组织化经营等途径实现高质量发展。在促进农民合作社发展过程中,应注意适度提高岗位复杂度,并保障技能—岗位的正向排序匹配和匹配效率报酬的实现,以有效降低农村劳动力非农转移的选择性,促进农村人力资本的积累和结构优化。     

金融支持、研发创新与出口复杂度——基于中国高新技术产业价值链的分析

随着中国的产业结构迎来了转型升级的历史契合点,高新技术产品出口成为了中国未来外贸交易的发展方向。影响中国高新技术产品出口复杂度的因素有许多,可是探讨金融支持和研发创新对出口复杂度影响的文献却不多。本文收集了从2008年到2018年期间的相关数据,构建了面板模型研究了金融支持和研发创新对出口复杂度的影响,结果发现：金融支持、研发创新以及两者的交互变量均与出口复杂度呈现出了正相关关系。在中国不同地区,金融支持和研发创新还是与出口复杂度呈现出了正相关关系,可是影响程度存在差异。金融支持可以通过研发创新对出口复杂度产生间接影响,但是研发创新不可以通过金融支持对出口复杂度产生间接影响。     

议效率违约

效率违约,是以波斯纳为代表的美国经济分析法学派提出的一种违约理论,创立效率违约制度的关键在于经济分析法学派通过对交易过程中成本与风险关系的分析来重新评价合同责任的功能和价值基础。通过效率违约的英美法基础可知,在中国确立效率违约原则是有必要的。必须建立我国的效率违约机制。     

基于复杂性科学观的高科技企业成长机制研究

复杂性科学打破了新古典经济学的简单性、稳定性和线性的均衡范式,开创了一种建立在复杂性、动态性和非线性基础上的演化范式。高科技企业的成长由于具有非线性、动态性和自组织等复杂系统的基本特征,更适合于纳入到复杂性科学的新范式中来研究。从高科技企业成长机制的复杂性特征入手,分析了其成长机理,构建了高科技企业适应性成长机制模型。     

试论商品流通的内涵及其复杂性

流通理论是马克思主义经济学的重要组成部分。随着社会经济的发展,商品流通的内涵也不断发展,人们的认识也随之加深。文章通过对商品流通这一概念逐步分析的方法,剖析了商品流通的多层次内涵,并得出其作为社会经济的运行方式以及作为人与自然、社会的连接方式的最新认识。在此基础上,从辨证角度,探讨了流通概念复杂性的8个方面。     

公司治理复杂性分析

公司治理系统作为经济系统的子系统,它具有动态复杂性、结构复杂性、主观复杂性的特点.对之考察也应从经济系统复杂性的三个方面着手,即构成主体之间的复杂性(构成复杂性)、主体之间非线性的相互作用的复杂性(代理链、市场机制等系统运行的复杂性)、治理环境的复杂性(社会和文化等经济大系统的相互影响的复杂性).     

Visual complexity = hedonic? Effects of visually complex packages on consumer perceptions and evaluations of products

This study investigates the effect of visual complexity in package design on consumer perceptions and evaluations of a product, with a particular emphasis on how product type (vice or virtue) interacts with this effect. Drawing on the cue utilization theory and Berlyne's optimal stimulation theory, the findings of five empirical studies across various product categories consistently indicate that visually complex packaging enhances evaluations of virtue (vs. vice) products by increasing hedonic utility. This research contributes to the existing literature on marketing and visual communication and provides practical insights for practitioners.     

Entrepreneurial leadership and MNE subsidiary performance: The moderating role of subsidiary context

Managers of international subsidiaries, especially subsidiary CEOs, operate at critical interfaces within multinational enterprises (MNEs) and hold strategic responsibility for the operations in their country. Yet, their impact on subsidiary performance has received scant research attention. Building on the subsidiary entrepreneurship and strategic leadership literatures, we develop a model of how subsidiary CEOs’ entrepreneurial leadership affects subsidiary performance, and how this relationship is moderated by the subsidiary context that determines managerial discretion. We combine survey data of 291 international subsidiaries in South Korea with archival data to test our hypotheses. Our results show that subsidiary CEOs’ entrepreneurial leadership enhances subsidiary performance and that this relationship is strengthened by managerial discretion. Our study highlights the pivotal role of subsidiary CEOs within MNEs and contributes to a microfoundational understanding of international subsidiary management.     

Equity accounting adoption in regulated and unregulated settings: an empirical study

This article examines equity accounting adoption by Australian companies before and after standard AAS 14 (1984), the first standard on equity accounting in Australia. To bypass a legal constraint, AAS 14 and its successor ASRB 1016 (1989) required that equity accounting of associates appear in supplementary disclosures (third-column or footnote) and not in consolidated accounts. Before AAS 14, extensive voluntary adoption of equity accounting occurred in consolidated accounts. Equity accounting adopters from 1971 to 1989 were matched in their adoption years with companies that could have used equity accounting but did not. Throughout, equity accounting adopters' EPS tended to be declining and equity accounting adoption tended to increase reported earnings. After AAS 14, adopters showed equity accounting via a third column if it increased reported earnings but in footnote disclosures if it reduced reported earnings. Leverage is associated with adoption before but not after AAS 14, perhaps because the standards required equity accounting in supplementary disclosures which had no impact on borrowing constraints, while no such restriction on equity accounting existed before regulation. Pre-AAS14 adopters tended not to be audited by large audit firms. Adopters after AAS 14 had higher ratios of investments in associates to total tangible assets; before AAS 14 they did not. The results are consistent with equity accounting being adopted opportunistically; there is limited evidence to support contractual efficiency motives.