Determinants of students’ entrepreneurial intention to compete in a fast-pitch competition

Despite the heightened popularity of entrepreneurship education, there remain open questions regarding best practices in co-curricular programs. Using the theory of planned behavior, the authors examine how students’ intention is shaped to increase the likelihood of participation in entrepreneurship co-curricular programs. To the best of the authors’ knowledge, this study is the first to examine the relation between entrepreneurial identity and entrepreneurial intention theory. They find the popular personality trait, openness, is related to ambition, which reveals the interaction between personal elements (personality/identity) and contextual elements (aspirations to success/intention), a novel finding in the literature. This further illustrates the interconnectedness between the theory of planned behavior and the entrepreneurial event model     

Mandatory IFRS adoption and management forecasts: The impact of enforcement changes

We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure.     

Retaining and engaging older workers: A solution to worker shortages in the U.S.

Over the next 20 years, many organizations will experience significant shortages of skilled workers. At the same time, because of longer lifespans and a gradual rise in what society has considered the traditional retirement age of 65, older workers will represent a growing proportion of the American workforce. For a variety of reasons, many of these older workers desire to continue working and, if retained and engaged, they constitute a significant labor source for mitigating the emerging shortages of skilled workers. However, many organizations are not prepared to take advantage of this demographic shift; some even generate barriers that impede the retention and engagement of older workers. In this article, we identify a variety of ways in which organizations can retain and engage older workers to meet their staffing needs and enhance organizational performance. We also discuss the relationship of these proposals to prominent theories of motivation in management.     

Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.     

西方国家社会责任会计信息披露及其对我国的启示

社会责任会计(SocialResponsibilityAccounting)是西方国家于上世纪七十年代创立的一个会计分支。一些国际组织、国家政府及会计职业团体在近三十年间对社会责任会计信息的披露问题从理论和实践上进行了研究和尝试。这些研究和实践对建立我国社会责任信息披露机制及提高披露水平有着重要的借鉴意义。     

Characterization of a class of moral-hazard, adverse selection games

Studying a principal-agent game in which the agent alone observes the state of the world and reports it, but the moral hazard is not reducible, shows that, if the principal uses all signals, then no solution exists, i.e. there is no contract that elicits truth-telling and motivates the agent to exert effort. When the principal does not use signals on the state of the world that seem irrelevant, a solution exists in which some of the ex post signals on outcome are not used, even though they obey the informativeness condition of Holmstrom (Bell Journal of Economics, 1979, 10, 74–91).     

A bargaining model of voluntary environmental agreements

We present an explicit model of firm-regulator negotiations in a market with several firms. We describe how the regulatory surplus is distributed between firms and regulator, and analyse the impact of various parameters on the resulting level of environmental regulation. Our main result is that a ‘toughest firm principle’ holds: the outcome of negotiations is essentially determined by the firm with the most aggressive attitude towards environmental control.     

独立审计质量的经济学透视

本文从需求和供给两方面分析了独立审计市场中的审计质量均衡状况及其成因,研究发现:一方面,由我国公司治理不完善而引发的对独立审计的代理需求不足,以及特定融资制度下对低质量审计的融资需求强劲,使得我国独立审计的自愿性需求严重匮乏,从而审计师缺乏提高审计质量的内在经济动机;另一方面,现有法规对审计师的激励不足、约束不够,因此目前审计师提供的审计服务质量难于达到社会公众的期望-《独立审计准则》的要求.最后,笔者针对出现的问题提出相应的政策建议.     

上市公司自愿性披露信息影响因素研究——基于沪、深上市公司的实证检验

本文在文献综述和理论研究的基础上,运用多元回归建立模型,对上市公司自愿性披露信息影响因子进行了实证分析。结果发现,上市公司自愿性披露信息与盈利能力、发行股票类型、会计师事务所规模、公司规模和资产负债率等因素成显著正相关,而与股权集中度及行业类型没有显著相关关系,并对结论进行了相关分析。     

中国城市中的三种贫困类型

我们课题组在 1 999年进行了一次覆盖六省市的住户调查。本文利用这次调查数据对中国城市贫困的性质和特点进行了考察。通过综合考虑收入标准和消费标准 ,我们把中国城镇贫困分为三种类型 ,即持久性贫困、暂时性性贫困和选择性贫困。在贫困人口中 ,有一大部分是属于选择性贫困 ,即他们的收入高于贫困线而消费低于贫困线。我们对贫困户的消费函数进行了估计 ,其结果显示以下几个因素对贫困状况产生重要的影响 :修匀收入的效应 ;人们防备外部环境不确定性的心理 ;人们为将来投资而进行储蓄的行为 ;家庭对子女教育和医疗服务的特别需要。我们还对三种贫困类型进行了比较分析 ,从中发现预测的金融资产和预测的收入 ,以及教育和医疗的特殊需要都对不同类型的贫困户的消费行为起到重要的影响作用