审计理论结构逻辑起点的研究

审计理论研究起点是审计理论的逻辑起点。到目前为止,审计理论的逻辑起点还没有形成一致的定论,不同的研究学者存在着不同种观点。本文根据逻辑起点的内涵,对各个观点进行分析和总结,最后得到的结论是:把审计环境作为审计理论研究的逻辑起点,这具有优势和说服力。     

The impact of culture on HRM styles and firm performance: evidence from Japanese parents,Japanese subsidiaries/joint ventures and South Asian local companies

This paper investigates national and organizational cultural influences among managers in three types of companies: Japanese companies in Japan, South Asian domestic companies and Japanese subsidiaries/joint ventures in South Asia. The findings suggest that a Japanese parent company's culture tends to have a much stronger influence with Japanese companies operating in Japan. Japanese parent company culture tends to have less influence than the South Asian national culture in shaping the HRM styles and practices in Japanese subsidiaries/joint ventures operating in South Asia. While some South Asian firms are in the initial stages of learning about participative HRM from foreign companies, most still tend to maintain their national culture and traditional ways in the operating systems of their organizations.     

Performance Implications of IJV Boards: A Contingency Perspective

This study draws from the corporate governance literature to investigate the implications of board involvement for international joint ventures (IJVs). We extend recent corporate governance research on the value of board involvement by investigating unique sources of complexity related to the nature of the IJV. We argue and find that board involvement can enhance the performance of IJVs, particularly for collaborations that are complex in nature due to their broad functional scope as well the level of market overlap between IJV parents. We complement recent research on joint venture control that has focused on the antecedents and types of control, as well as studies on formal (e.g. contractual safeguards and monitoring) and informal governance mechanisms (e.g. trust) by providing empirical evidence that IJV board involvement is valuable when directors undertake their control and coordination responsibilities. We advance corporate governance research by providing evidence that joint ventures possess several unique characteristics that shape the value of board involvement, thereby showing that applications of corporate governance theory to joint ventures are useful, but should be made with care.     

高智力劳动力、知识扩散绩效对新创企业成长的影响机理研究

基于互联网新创企业的面板数据,考量高智力劳动力、知识扩散绩效对新创企业成长的影响机理.结果表明:从全样本看,高智力劳动力、知识扩散绩效对新创企业成长具有十分显著的正向促进作用.从分样本的实证结果看,高智力劳动力对于新创企业成长的作用效果显著高于知识扩散绩效的作用效果.进一步分析发现,高智力劳动力与知识扩散绩效对新创企业成长产生影响的同时,均存在显著的边际效益递减趋势.     

Cultural differences,insecure property rights and the mode of entry decision

We develop a theory of a multinational corporation’s optimal mode of entry in a new market. The foreign firm can choose between a licensing agreement, a wholly owned subsidiary or shared control (joint venture). In an environment in which property rights are insecure, opportunism is possible, and the identification of new business opportunities is costly, we show that the relationship between the quality of the institutional environment and the mode of entry decision is non-monotonic. Licensing is preferred if property rights are strictly enforced, while a joint venture is chosen when property rights are poorly enforced. For intermediate situations, the better use of local knowledge made possible by shared control under a joint venture works as a double edged sword. On the one hand, it makes the monitoring activity of the multinational more credible, on the other it offers insurance to both parties, potentially compromising the incentives faced by the local partner. We are grateful to the Centro Studi Luca d’Agliano for providing financial support. For useful comments we would like to thank Klaus Desmet, Cecilia Testa, Henry Wan and Gerald Willmann and seminar participants at Cornell, Ente Luigi Einaudi, Fundacao Getulio Vargas, Kiel, Milano, Universidad de Sao Paolo, the Midwest International Economics Meetings in Indianapolis, SAET VI conference in Rhodes, and the City University of Hong Kong Conference on Intellectual Property Rights.     

Uneasy Alliances: Lessons Learned from Partnerships Between Businesses and NGOs in the context of CSR

Interest in Corporate Social Responsibility (CSR) has proliferated in academic and business circles alike. In the context of CSR, the spotlight has traditionally focused on the role of the private sector particularly in view of its wealth and global reach. Other actors have recently begun to assume more visible roles in the context of CSR, including Non-governmental organizations (NGOs) which have acquired increasing prominence on the socio-economic landscape. This article examines five partnerships between businesses and NGOs in a developing country context that fall in the realm of CSR. The article starts with a literature review, delineating foundational underpinnings that have to be carefully designed and crafted to promote the success of collaborative ventures. An empirical study of five selected partnerships between businesses and NGOs in Lebanon is then presented, allowing to derive interesting insights into types of existing alliances, their relational characteristics as well as salient factors considered most determinant of success or failure in this regard.     

Understanding IJV performance in a learning and conflict mediated context

Determinants of international joint venture (IJV) performance are examined within the context of cross-border learning. Using a structural equation model, we test the multifaceted interactions among strategic goal congruency, national culture differences, learning and conflict. Cross-border learning is recognized as a kernel variable which is influenced by matching strategic motives, national culture differences, and conflicting relations, and which affects the performance of IJVs. In particular, we hypothesize that interpartner goal congruency and national culture differences have an indirect effect on IJV performance through cross-border learning and conflict; previous studies established their direct relationship. The test results show that congruent strategic motives and cultural similarity had a positive effect on cross-border learning, which was reinforced by learning capacity, and which in turn led to better performance. Conflicting relations between partners and heterogeneous cultural backgrounds were shown to discourage cross-border learning.     

合资企业不稳定性研究的综述

本文对现有合资企业不稳定性研究文献进行了系统分析、归纳。综合分析了引起合资企业不稳定性的几种因素的结论,即合资企业所在国的经济政治体制背景、合资企业成员资产的相互依赖和竞争性、合资企业的文化冲突、合资企业的组织结构、合资企业的效益等等。根据现有的研究结论,本文提出了我国如何正确对待和利用合资企业不稳定性、调整利用外资战略的建议。     

从控制权到收益权:合资企业的产权变动路径

本文从跨国公司对中外合资企业控制权设计与演变的角度,对中外合资企业产权变动的路径进行了动态的分析。作者指出,合作初期,跨国公司主要通过技术控制、经理权控制、合资企业数量控制以及销售区域控制等手段,达到对合资企业进行实质性控制的目的;合作后期,则主要通过“阴谋亏损”战略,谋求控股或独资,从而全面接管控制权和收益权。作者认为：除资本产权与管理技能外,技术资源优势也是控制权的一个重要来源,并且可能架空资本产权权利;跨国公司掌管控制权的终极目的,是为了独占收益权。凡此种种决定了外商独资企业将成为我国引进FDI的主要形式。     

中外合资经营企业转让定价实证研究——以山东省为例

中外合资经营企业作为跨国公司进入中国市场一种方式,其转让定价问题日益突出。通过利用2001～2005年的公开统计数据,对山东省中外合资经营工业企业的利润转移情况进行了定量分析,得出了比较科学的结论。