第三方物流和第四方物流的互动协作及运作模式

文章首先介绍了第三方物流和第四方物流的定义、特点及作用,并在此基础上将两者进行了比较,对它们的互动协作进行了分析,最后提出了两者的几种运作模式.     

Homewonder Ltd: Shareholders Versus Other Stakeholders

Corporate social responsibility involves various economic and social issues. This case presents a dilemma of the trade‐off between economic benefits to shareholders and social benefits to other stakeholders. To respond to recent flat sales growth, as well as serious needs for cost reduction and meeting analysts' expectations, Homewonder Manufacturing Ltd. is considering a strategic plan to expand into Asia. To facilitate this plan, the CEO of the company proposed offshoring and outsourcing some business operations, as well as downsizing the company's current social programs. Various stakeholders will be affected by this plan. This case analysis requires an integration of the shareholder and stakeholder theories of the firm. It provides opportunities for students to consider whether relationships with other stakeholders are a salient corporate strategic concern, and perform costs and benefits analyses arising from this dilemma.     

Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*

We investigate whether accounting conservatism, which has been found to be effective in constraining management opportunism in other settings, constrains upward tone management (UTM) in the Management's Discussion and Analysis (MD&A) portion of the 10-K filing. We hypothesize that conservatism makes it harder for managers to opportunistically downplay bad news and magnify good news when discussing current performance. Consistent with this hypothesis, we find that UTM is negatively associated with several accounting conservatism proxies. Additionally, we hypothesize and find that this association is stronger for firms where managers have higher incentives to manipulate tone. In supplemental analyses, we find evidence to suggest that our results are not due to an endogenous relationship between conservatism and UTM. We also find that conservatism neither encourages downward tone management (DTM) nor constrains managers from conveying real information about future good news. Together, our results suggest that accounting conservatism improves disclosure narratives.     

Relative Importance of Major Job Performance Dimensions in Determining Supervisors' Overall Job Performance Ratings

This study explores the factor structure of job performance and each performance dimension's relative importance in determining supervisors' overall job performance ratings. We found that the optimal factor structure of job performance includes five dimensions: task performance, organizational citizenship behaviour directed toward the organization and individuals (OCB‐O and OCB‐I, respectively), and counterproductive work behaviour directed toward the organization and individuals (CWB‐O and CWB‐I, respectively). The percent‐based relative weight (%RW) is the highest for task performance in determining job performance, followed by OCB and CWB. Interestingly, the %RW of non‐task performance dimensions directed toward the organization (OCB‐O and CWB‐O) is similar to the %RW of task performance but greater than the %RW of non‐task performance dimensions directed toward individuals (OCB‐I and CWB‐I). Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

我国国际旅游接待的区域分异因素分析

我国国际旅游接待在迅速发展的同时,出现了惊人的区域差异。在这其中,旅游资源的规模、类型与组合条件、旅游产业要素与基础设施状况、旅游环境与氛围、入境区位等因素究竟发挥了怎样的作用?本文对区域旅游资源总量等指标设计了简便的计算方法,进而利用相关分析和因子分析对17个指标作了分析,发现区域国际旅游接待收入同区域国际旅游发展基础条件、区域国际旅游环境、区域国际旅游产业要素和区域旅游资源(国际性)特色四个因子关系最为密切。分析表明,旅游资源总量和区位条件并未如预想得那样影响重大,相反的,开发状况和产业要素发展水平在现阶段是主要的影响因素。证实我国旅游业远未达到“遍地开花”的程度,仍处于发展的初级阶段。     

中国、美国、英国和日本国家标准的比较分析

文章从技术领域标准数量分布的角度对中国、美国、英国和日本国家标准进行了比较研究，对各国国家标准在技术领域分布方面的共性和差异性进行了详细的对比分析，提出了中国标准在技术领域分布方面的相关建议。     

Disentangling CEO compensation: A simultaneous examination of time,industry, and firm‐level effects

Despite decades of research, how CEO compensation is determined remains an enigma. Drawing on agency, managerial hegemony, and institutional theoretical perspectives, we use hierarchical linear modelling—a multilevel analytic technique—to examine how firm‐, industry‐, and time‐level effects drive CEO compensation in US corporations. Results show that while cash salary is mostly driven by firm‐specific factors, equity‐based compensation responds to time‐level effects with firm‐ and industry‐level effects playing a marginal role. We argue that such evidence is consistent with the institutionalization of the CEO compensation determination process through the widespread adoption of benchmark peer‐group comparisons. Such practices underlie economy‐wide changes in CEO compensation that are increasingly disconnected from other fundamental firm‐ or industry‐specific factors. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

索赔管理中的索赔事件与费用关系的矩阵分析

在项目管理中，承包商对索赔的管理是提升其经济利益的有力手段。索赔管理的第一步就是要对发生的索赔事件进行分析。通过分别建立索赔事件、索赔费用与索赔原因的模糊关系矩阵，井进一步进行关系合成分析，从而找出各个索赔事件的关键费用分项，为提出准确详实的索赔报告作出前提准备。     

科技金融投入、高新技术产业发展与产业结构优化——基于省际面板数据PVAR 模型的实证研究

高新技术产业发展是推进地区产业结构优化调整的中坚力量,而高新技术产业的发展也离不开科技金融的有力支撑。本文基于科技金融投入、高新技术产业发展,以及地区产业结构优化三者间的作用机理和传导路径,利用我国30 省2007~2015 年均衡面板数据建立向量自回归模型,实证分析它们之间的动态关系。研究发现,整体来看,变量之间存在单向作用关系,即科技金融投入的增加有助于高新技术产业的发展,进而使产业结构得以优化。但分地区来看,各种原因导致上述作用路径均未能切实到达顶端。基于此,文章最后提出若干对策建议以最大限度地调动三者的动态关联作用。     

Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.