Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years

We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].     

反倾销应诉的集体行动研究——行业协会克服"搭便车"机制的思考

本文针时我国企业在反倾销共同应诉中的不合作或者“搭使车”问题，试图探讨行业协会作为一种治理机制，如何提供或设计一种有效的制度安排（如俱乐部规范），把一群相互依存的企业组织起来，并通过自主性努力克服不合作或“搭便车”，以取得长期的共同利益的实现。     

我国行业协会的性质和功能研究——从交易成本和规制角度分析

随着我国加入WTO以及市场经济体系的逐步完善,作为同行业企业联合的服务性组织——行业协会将在经济发展中发挥越来越重要的作用。但是长期以来,我国行业协会的性质和功能的定位一直比较模糊。本文从交易成本和交易规制结构出发,对我国行业协会的性质和功能进行界定:即行业协会的本质是一组企业契约联合体,行业协会最核心的功能在于降低成员企业的交易成本。     

关于会展旅游行业协会工作的思考

缺少各级会展旅游行业协会已成为制约我国会展旅游业发展的一个重要因素．分析了会展旅游行业协会与会晨旅游局工作的异同。阐明了会展旅游行业协会的主要职能．     

农村合作组织、集体行动和公共水资源的供给——社会资本视角下的渭河流域农民用水者协会绩效分析

通过运用交易成本理论、社会资本理论等方法,对农民用水者协会这种制度创新的思路进行可行性分析和绩效评价,并论证了农民用水者协会作为一种农村合作组织,是一种有效的制度创新和制度安排.     

我国行业协会委托代理关系及对策研究

描述我国行业协会的现状,从委托代理理论出发,分析了行业协会职能、地位不明确,权利与责任不对称,出现道德风险与逆向选择以及冗长的委托代理链降低了监督的效率等问题。进而分别从行业协会、政府和企业的角度提出相应建议,希望有助于完善我国行业协会的委托代理关系。     

我国海洋渔业资源利用中个体理性与集体理性的矛盾及其协调

本文论述了海洋渔业资源中个体理性与集体理性矛盾产生的根源，指出并分析了协调这些矛盾的措施：一是限制渔船的数量，二是采取各种措施恢复海洋渔业资源，三是实施配额捕捞制度。在前述分析的基础上作者提出了完善这些措施的对策和建议。     

渔业管理问题之经济学透视

近年来，全球渔业普遍面临着过度投资、种群枯竭、渔获量下降和资源利用冲突加剧等问题，严重阻碍了渔业可持续发展目标的实现。本论文从经济学的角度，分析了渔业经济绩效最大化问题、渔业过度投资和渔业资源过度利用问题、渔业管理制度安排及其激励效应问题。在此基础上，总结归纳了成功的渔业管理制度必须满足的一些必要条件。     

支持新农村建设需要增强农村信用社服务功能

在建设社会主义新农村的战略要求下,现行农村金融体系需要积极地进行变革和创新,以满足日益增长的农村金融需求。办好农村信用社是形成完善的新型农村金融体系的重中之重,也是当前农村信用社改革面临的重大课题。     

Are EU trade preferences really effective? An impact evaluation assessment of the Southern Mediterranean Countries’ case

This work assesses the causal impact of the EU trade preferences granted to the Southern Mediterranean Countries (SMCs) in agriculture and fishery products over the period 2004–2014. It overcomes some of the weaknesses of previous assessments and presents several methodological improvements. Firstly, it relies on a continuous treatment – i.e. preferential margins – to capture the ‘average treatment effect’ of trade preferences, rather than on a binary treatment based on dummy variables. Secondly, it uses highly disaggregated data at sectoral level in order to evaluate properly the preferential treatment. Thirdly, it applies a non-parametric matching technique for continuous treatment – specifically, a generalized propensity score matching. The results show, on the one hand, that the impact of the EU preferences is positive and significant on SMCs trade and is better evaluated using impact evaluation techniques. On the other hand, they demonstrate that the relationship between preferences and trade flows is asymmetric and warn against the risk of providing too much of a good thing. These results raise important issues for policy-making. First, they demonstrate that raising the level of preferences is not the solution to foster the SMCs trade towards EU. Second, that the policy-makers should put more emphasis on complementary factors other than trade barriers.