不对称信息条件下投资者和会计师事务所的博弈分析

信息不对称条件下,会计师事务所和投资者分别有两种不同的战略选择。通过初步博弈分析发现低信任与低质量的相互促进构成了一种低效率陷阱,导致我国会计师事务所信誉缺失,重复博弈模型的构建进一步得出了摆脱低信誉的条件。加强的信誉,确保质询权,建立高报酬机制及加大违规处罚力度是保护投资者权益和建立会计师事务所信誉的有效途径。     

基于心理契约的网络消费者重复购买意向实证研究

网络营销情景下,消费者在进行购买决策时对心理和情感层面的感知依存度很高,通过对消费者交易心理契约、关系心理契约与感知风险、网络信息以及重复购买行为之间的关系假设,并对这些变量进行分别测量的关系验证后发现,关系心理契约主要通过影响消费者的网络信任来影响重复购买意向,而交易心理契约尽管同样主要是通过网络信任来影响重复购买行为意向,但其对网络信任的影响度要低于关系心理契约。从这一点来看,加强关系营销是提高网络营销效果的重要途径。     

Older consumer opportunities: small firm response in a selected group of UK service sector markets

Socio-demographic trends mean that the 50+ age group are wealthier and now enjoy high per capita incomes. Some large firms are now exploiting the opportunities within this market. This study aims to assess whether small UK service firms are also revising their marketing practices in response to socio-demographic change. A survey suggests most small firms have not yet recognised the opportunities available. The exceptions are the more entrepreneurially orientated small firms. Discussion is provided on the need for further research to small firm behaviour in the 50+ market.     

The Effects of Pre-venture Plan Timing and Perceived Environmental Uncertainty on the Persistence of Emerging Firms

This paper explores the effects of when pre-venture planning occurs (early or late) in the sequence of activities accomplished during the process of new business emergence, and the moderating effects of environmental context (the degree of perceived financial, competitive and operational uncertainty), on the persistence of emerging business startup efforts. Using data from the U.S. Panel Study of Entrepreneurial Dynamics (PSED), our analyses found a strong main effect for business planning: Nascent entrepreneurs who completed a business plan were 2.6 times more likely to persist in the process of business emergence than those who did not complete a plan. In addition, the likelihood of venture persistence increased when nascent entrepreneurs engaged in planning early in the sequence of start-up activities in perceived uncertain financial and competitive environments, while venture persistence increased when nascent entrepreneurs engaged in planning late in a sequence of activities in perceived certain financial and competitive environments.     

SME development,economic growth,and government intervention in a developing country: The Indonesian story

There is an ongoing debate in the literature on the development of small and medium enterprises (SMEs) in less developed countries (LDCs) on two issues: the survival of SMEs in the course of economic development and the importance of government promotion programs for SME development. This research paper aims to examine those issues empirically with Indonesian data. For this purpose, it develops and tests a set of hypotheses. It shows that both real gross domestic product per capita and government development expenditure (especially that used to finance SME development promotion programs) have positive impacts on SME growth. With this finding, the research argues that SMEs in LDCs can survive, and even grow in the long-run, for three main reasons: (a) they create a niche market for themselves, (b) they act as a “last resort” for the poor, and (c) they will grow along with large enterprises (LEs) because of their increasingly important production linkages with LEs in the form of subcontracting.

新农村建设中农民企业家的培育

新农村建设过程中涌现出大量的农民企业家,他们成为新农村建设的重要支撑力量。农民企业家具有创新精神,是农村中的“能人”,是连接工业和农业的纽带,是农业企业化的经营者;农民企业家在新农村建设过程中发挥着极为重要的作用。目前仍然存在很多制约农民企业家成长的因素,对农民企业家培育重点应是依靠政府支持,市场引导,促进城乡生产要素的自由流动、实施农民企业家创业与管理培训、健全农村金融体系,实现家族管理向现代企业制度转变。     

Exploring the differences between franchisee entrepreneurs and nascent entrepreneurs

This paper is singular in its use of the PSED dataset for deriving a better understanding of the nature of nascent entrepreneurs as compared to franchisee entrepreneurs. We used previous studies on the differences between the two groups and developed variables divided into three dimensions: (1) prior experience, (2) growth objectives, and (3) motivation and risk. Jonckheere–Terpstra (J–T) tests, Chi-Square tests, F-tests and logistic regression models detected differences in all three dimensions. The conclusion is that franchisee entrepreneurs in the United States of America are distinctive in their characteristics. As compared to nascent entrepreneurs, franchisee entrepreneurs have less experience, less confidence in their skills, less capital, more aspirations for larger organizations, less confidence in their abilities to make the business a success, and more belief that their first-year incomes will be stable.

African Entrepreneurs and International Coordination in Petty Businesses: The Case of Low-End Mobile Phones Sourcing in Hong Kong

Abstract

This paper examines the contribution of African entrepreneurs to world trade through global coordination. Unlike the multinational giants which earn impressive profit through global sourcing, small African entrepreneurs survive by identifying opportunities in petty businesses and exploiting narrow profit margin. Through careful economic calculation, they buy low-end goods from one part of the globe and sell them in the other part. Their self-interest activities enhance global well-being. This paper begins with an Austrian perspective of international entrepreneurship and global coordination. The theory is illustrated by African entrepreneurs who source Shenzhen-made mobile phones in Hong Kong and sell them in Africa. By arbitraging price differentials, they earn pure entrepreneurial profit. A detailed case study of the global coordination of a Tanzanian entrepreneur will be presented. This paper concludes that, as a result of the effort of African entrepreneurs, low-end mobile phones manufactured in Shenzhen are shipped to Hong Kong and consumed by people in Tanzania, bringing benefits to all parties concerned. The case study fully illustrates the principle of the ‘invisible hand’ in the global market.     

民营企业家胜任力模型研究

本研究运用文献资料、问卷调查、德尔菲等和因子分析等方法构建了民营企业家胜任力一般模型。包括4个维度的19个要素。民营企业家的胜任力模型,在评价、选拔、任用合格、优秀的民营企业家有积极的借鉴意义;对现有民营企业家胜任能力的提高、评价和激励也有推动作用;对促进企业业绩的提升,实现发展跨越举足轻重。