董事会特征与自愿性信息披露的相关性研究

以沪、深两市的上市公司为研究对象,对董事会特征与公司自愿性信息披露之间的相关性进行了理论分析和实证检验。研究结果表明,董事会规模、独立董事比例与上市公司自愿性信息披露正相关;第一大股东委派董事比例、董事长与CEO两职合一与上市公司自愿性信息披露负相关。     

自愿连锁组织的经济性分析

从生产商的经济生产批量、零售商的经济订货批量以及生产商的数量—价格折扣模型的策略角度出发,针对自愿连锁组织集体物品收益,结合上海家联组建的自愿连锁运行现实,运用曼瑟尔.奥尔森、科斯等有关组织的研究结论,提出:由于存在物流配送信息系统的控制权问题以及控制权分散化所带来的效率损失,自愿连锁组织的集体物品收益在商品价格、数量等因素存在动态性变化下,团队生产的超额效率将被增加的监督成本所耗散掉,因此,自愿连锁组织集体物品不可能被提供到最优程度。     

Linking HRM and Small Business Performance: An Examination of the Impact of HRM Intensity on the Productivity and Financial Performance of Small Businesses

Attempts to explore empirically the link between HRM and firm performance are numerous. Yet, research on this link remains restricted to large companies. Little is known about the extent to which the existing results extend to small businesses. The purpose of the present study is to develop and test a conceptual framework linking HRM to financial performance that fits small businesses. The central question is whether the development of an intensive HRM is profitable for smaller organizations. For the development and optimization of the conceptual framework, we rely on human capital theory and bankruptcy prediction models. Using structural equation modeling, we study the mediating effect of voluntary turnover and productivity on the relationship between HRM intensity and one year lagged financial performance. The results show both productivity and profitability enhancing effects as well as a cost increasing impact of HRM intensity.     

我国上市公司年度报告信息披露结构的实证分析

以上市公司强制性信息披露水平、自愿性信息披露以及总体信息披露水平的显著性检验为基础,建立上市公司自愿信息披露指数与其影响因素之间的多元线性回归模型,来试图找出我国上市公司年度报告信息披露的结构特征,从而为改进我国上市公司信息披露水平提供最直接的证据。     

What drives agrifood firms to register for an Environmental Management System?

This paper examines empirically which factors determine voluntaryadoption of Environmental Management System (EMS) certification(ISO 14001 or EMAS) by agrifood industries. A discrete-choicemodel of EMS certification is applied to a sample of 1,000 Frenchagrifood firms. The findings suggest that management-relatedfactors drive certification more strongly than economic incentivesand provides a new perspective on Porter's theory of the doublebenefit of certification.     

Voluntary association membership of outdoor recreationists: An exploratory study

Abstract

Research on the political activity of outdoor recreationists has focused primarily on their associational affiliations and concern for the environment. This article reviews literature on theories of collective behavior, recreation motivations, and environmental concern. The study considers outdoor recreation as a social movement and investigates relationships between incentives for voluntary membership in environmental and outdoor recreation associations, motivations for participation in outdoor recreation activities, and environmental concern. Members of associations were found to be significantly different than nonmembers on several variables including value for outdoor recreation, incentives for association membership, intellectual motivations for outdoor recreation, environmental concern, education level, and age. Results suggest that association efforts to obtain instrumental benefits, or public goods that accrue to all of society, are a primary incentive for outdoor recreationists to join voluntary associations. A common thread of intellectual pursuit distinguished members from nonmembers, suggesting that intellectual benefits may help define the relationship between outdoor recreation and associational affiliation behaviors.     

公司治理与盈利预测的自愿披露

信息披露是上市公司与外部利益相关者沟通联系的重要渠道,其中的盈利预测又是外部利益相关者决策所需要的重要未来信息之一,因而盈利预测披露成为信息披露中被关注的焦点。同时,公司治理影响着上市公司的信息披露水平,而股权结构是决定公司治理结构与质量的基础性因素,因而公司治理可以通过股权结构的影响来作用于信息披露。