论企业相关者利益最大化的财务管理目标

进入20世纪80年代以后,随着经济全球化的发展以及企业间竞争的日趋激烈,人们逐渐意识到公司应该为所有利益相关者的利益服务,而不应该仅仅是股东的利益服务,利益相关者可以根据其资产的多少和它们所承担的风险来获得企业对其利益的保护,这样利益相关者参与公司治理、分享公司利益也就理所应当。     

包容型领导对员工即兴行为的影响:工作卷入的中介作用

员工即兴行为是企业应对外部环境动态性、复杂性和模糊性的有效抓手。虽已有研究对包容型领导和员工即兴行为之间的关系进行了探究,但目前对二者之间的作用机制知之甚少。论文从社会交换理论视角出发,基于458份问卷数据,实证了包容型领导与员工即兴行为的关系,研究结果表明:包容型领导正向影响员工即兴行为,工作卷入在包容型领导和员工即兴行为之间起部分中介作用,员工主动性人格正向调节包容型领导和工作卷入之间的关系。     

强化公司社会责任

公司社会责任是经济全球化公司发展的主潮流。本文通过对跨国公司以及国内公司的社会责任现状进行分析,并从公司自身建设与加强政府职责两方面提出对策来强化公司的社会责任。     

Spousal Wealth and Fathers’ Involvement in Childcare in Uganda

ABSTRACT

The redistribution of household work is considered essential for effectively empowering women. This study examines the extent to which fathers’ evaluation of their wealth in relation to their wives’ influences fathers’ willingness to participate in childcare, a domain traditionally gender ascribed to wives. Data were gathered from a mothers’ survey and a fathers’ survey, each with a sample of 200, conducted in a rural and an urban district in Uganda in 2008. The study compares mean scores for perception and practice indices across three wealth categories: “wife is wealthier than husband,” “husband is wealthier than wife,” and “shared or equal wealth.” Data show that fathers are more likely to engage in childcare when husbands and wives share or have equal wealth than when there are wealth differences between spouses. The results suggest that policy should focus on raising women's economic endowment as well as public education that encourages progressive perceptions of gender roles.     

Disentangling the drivers of renewable energy investments: The role of behavioral factors

The scope of this study is to investigate the main determinants of renewable energy investments in Greece. For this reason, we build an appropriate framework to infer the decision‐making process in the renewable energy sources (RES). The main drivers are then categorized under two groups as economic, and behavioral ones. In the next stage, we rely on binomial (logit and probit) and quantile regression analysis to estimate the impact of these factors on investment decisions towards RES. Our findings indicate that investors who gain better access to knowledge and exhibit a more positive attitude towards the contribution of artificial intelligence (AI) on the RES industry have a higher share of renewables in their portfolio. We argue that these investors are willing to invest a higher amount in the RES industry today. At the same time, quantile regression models illustrate that this relationship is nonmonotonic (i.e., inverted U shaped curve), arguing that positive attitudes towards the contribution of behavioral factors on RES are not adequate to encourage investments after crossing a certain point (threshold). Based on the empirical findings, we argue that the message to policymakers and government officials is to promote a faster penetration of low carbon technologies to achieve sustainable economic and social growth.     

Using reputation for corporate sustainability to tackle banks digitalization challenges

The new landscape in the financial sector, characterized by fierce competition and the entrance of new technological players, has forced banks to speed up their digital transformation. However, for banks, digitalization entails challenges that can hinder the potential benefits and compromise their survival. In this context, we argue that the reputation generated by corporate sustainability (RCS) may offset these digitalization drawbacks. In particular, we find that the combination of RCS and digitalization facilitates in transforming the organizational nature of banks by simultaneously narrowing their boundaries and expanding their scope. We empirically confirm our hypotheses by analyzing a panel of 110 multinational banks from developed countries.     

控股家族涉入能促进企业履行环境责任吗？——基于中国A股上市公司的证据

基于2009—2017年我国沪深A股上市公司样本,比较了家族企业与非家族企业所履行的环境责任差异,研究了控股家族涉入对企业环境责任行为的影响。研究结果发现：家族企业比非家族企业更少地履行环境责任;在家族企业中,所有权比例的增加会显著降低环境责任水平,家族成员出任董事长会象征性地披露更多环境责任信息,家族涉入时间与环境责任之间总体上呈现出倒U型关系。进一步研究表明,家族企业会有选择地履行环境责任以维护家族声誉同时减少经济利益损失,控股家族涉入对环境责任的影响在创业型和非创业型家族企业中有所不同,在强制披露的企业中所有权比例对企业环境责任的消极影响会有所减弱。     

The coevolution of rent appropriation and capability development

Extant approaches to rent appropriation are static in that they explore bargaining power at a fixed point in time. This article contributes by examining how capabilities and bargaining power coevolve. As capabilities are developed, those who are favored by knowledge asymmetries make decisions that balance value creation potential against the rent appropriation regime, such as the organizational form in which the capability will be embedded. Using the example of Apple's development of the iPod, this article illustrates how stakeholders plan for rent appropriation as they assemble new capabilities—well before any value is actually created. Given that firm performance is an outcome of both capability development and rent appropriation, a robust theory must incorporate an understanding of how they coevolve. As such, the article highlights the need to integrate property rights theory with theories of value creation and governance costs as actors constantly make trade‐offs along these dimensions. Copyright © 2010 John Wiley & Sons, Ltd.     

基于顾客参与的用户网络涉入程度对顾客忠诚的影响研究

本文在已有研究形成的基于顾客参与和关系质量的网络顾客忠诚形成机制模型基础之上,研究网络涉入程度这一消费者个人特征变量的影响。通过对网络消费者进行聚类分析,采用估计并比较变量间路径系数的方法,得出网络涉入程度不同的顾客,其参与行为都显著影响着关系质量和忠诚行为,但各路径回归系数却有显著差异,说明高网络涉入顾客组参与行为对忠诚的预测能力高于低网络涉入组。