盈余管理:动因分析与减少对策

盈余管理是公司管理层为实现自身效用或公司市场价值最大化等目的,进行会计政策的选择,从而调节公司盈余的手段。在我国特定的资本市场环境下,盈余管理的负面作用远远涵盖其正面作用,上市公司过多的盈余管理行为导致会计信息严重失真,有碍于资本市场资源配置功能。本文从我国上市公司盈余管理动因分析入手,提出了减少上市公司盈余管理行为的对策。     

“默示同意”：合理博弈与不完善制度——郑百文重组过程中表决规则的经济学分析

当主持者对表决方式有选择余地时,那么他会根据自己的偏好,直接或间接影响表决结果,这是无法避免的,是在现有制度下的一种合理博弈,是有效的。如果他本身就是博弈的一方,则更会充分利用这种影响。而主持人对议案内容的偏好是广泛存在的,不可能通过消除偏好来消除影响。但是如果加强民主和监督,使主持者的选择余地尽可能缩小,即他只能选择社会承认的最优的“公平”规则才符合他自己的成本－－收益平衡,那么这样就使个人的最优选择与社会的最优选择一致,提供了制度上的改进办法。而在未有更高程度的民主和更有效的监督制度之前,只能容忍在现有制度内的博弈行为。所以,只有通过进一步加强民主和健全法制,进行表决规则的制度建设,才有可能得到更优化和更真实的表决结果。     

Career patterns of top management team members in five countries: an optimal matching analysis

This paper introduces optimal matching analysis (OMA) to the field of top management research. With this method, we develop six career patterns of top management team (TMT) members from five countries based on their international experience, organizational tenure and professional experience. The results provide strong support for the significance of these patterns, since each country (Denmark, Germany, Japan, the United Kingdom and the United States) shows one to four predominant career patterns of their managers and the occurrence of these patterns also differs significantly between the fields of activity within the TMT (chairperson, head of a division, primary activities and support activities).     

经济分析与预测模型中信息矩阵的病态问题分析

对常用的经济分析与预测模型中的线性回归、时间序列及灰色系统信息矩阵的病态问题进行了讨论。通过对统计资料附加干扰,基于最小二乘原理,得出每个模型中的每一参数与噪声的数值关系。指出在经济分析与预测模型的使用过程中,使用这类模型进行分析时必须考虑矩阵的病态问题,采取有效方法减轻或者消除信息矩阵的病态程度后方可使用这三种模型。     

CPA职业道德博弈分析

本文运用博弈分析方法对CPA职业道德进行了分析,发现CPA职业道德状况是CPA审计市场诸因素的复合函数,分别运用不完全信息动态博弈和静态博弈方法,对CPA审计机制和CPA行业内部的诸因素对CPA职业道德的影响进行了分析,并提出了相应的治理对策。     

Implications of variant efficiency measures for policy evaluations in UK higher education

Policy goals in UK higher education encourage the publicly funded universities to become more-specialised and larger in size without compromising output quality. Efficiency gains are expected to flow from this increased specialisation in accordance with universities’ comparative research and teaching strengths. Mergers to reap further gains from economies of scale are also being actively encouraged. Given this scenario, the paper investigates whether best-practice efficiency measurement based on data envelopment analysis (DEA) provides empirical support for the current policy goals. It also assesses whether such support is dependent on the specific type of efficiency measure used in the DEA modelling. This assessment finds that a selection of (nine) commonly used, variant efficiency measures generally support the current policy goals. The paper also uses the principal-agent framework to explore the issues involved in using computed DEA-based efficiency scores for policy evaluations and possible funding guidance in UK higher education. This highlights empirically how policy-makers and universities can have very different preferences about which efficiency measure is to be used for policy evaluations and possible funding guidance.     

我国中部六省文化产业发展绩效评价与研究

在我国文化产业蓬勃发展的背景下,中部六省也正在依托其丰富的文化资源打造强势的文化产业,为中部崛起提供强大的精神支持与经济动力。本文首先从文化产业的投入和产出两个角度分别考察了中部六省文化产业的发展水平,然后利用数据包络技术对中部六省文化产业发展绩效进行综合评价,并运用结构方程模型模拟了文化产业的投入一产出作用路径,最后结合研究结论就提升中部六省文化产业的发展绩效进行了思考和探讨。     

Changing EU agricultural policy discourses? The discourse analysis of Commissioner’s speeches 2000–2007

This paper is a combination of political economy and critical discourse analysis of public texts about the common agricultural policy (CAP) by concerned agents and the EU’s agricultural Commissioner in the period of November, 2004 until October, 2007. The analysis reveals how concerned agents articulated three competing discourses (neomercantilism, multifunctionality, and neoliberalism). It also shows that elements of the discourse of neoliberalism in the Commissioner’s speeches, despite her use of different discourses for different audiences, are becoming more and more important in order to facilitate further reforms and liberalisation of the CAP.     

The views of key stakeholders on an evolving food risk governance framework: Results from a Delphi study

Evidence of a decline in public trust associated with food risk governance over recent years has called into question the appropriateness of the current dominant risk analysis framework. Within the EU-funded SAFE FOODS project a novel risk analysis framework has been developed that attempts to address potential shortcomings by increasing stakeholder (including consumer) input, improving transparency, and formally incorporating benefit and non-health aspects into the analysis. To assess the viability of this novel framework, the views of food risk experts from the EU and beyond were sought using a distributed online questionnaire process called Delphi. In this paper the main results of this survey are described, revealing varying levels of support for the key innovations of the novel framework. Implications of our results for the new and old frameworks, for the future of risk analysis, and for the policy community more widely, are discussed.