高级管理人员变更、股权特征与盈余管理——来自中国上市公司的经验证据

本文以2003-2006年我国A股上市公司为研究样本,检验公司发生高级管理人员变更时的盈余管理行为。研究结果表明,发生高级管理层变更的公司,高级管理人员变更的当年存在较严重的调减利润的盈余管理行为;此外,对于发生了高级管理人员变更的公司,如果其控股股东是地方和中央政府部门所属国企或中央直属国企,则其调减利润的盈余管理行为可以得到一定程度的抑制;大股东的制衡度越大,公司盈余管理的幅度也将越小。研究结果还显示,当发生高级管理人员变更时,上述因素对公司调增利润的盈余管理行为基本没有影响。     

Linking Electronic Medical Records Use to Physicians’ Performance: A Contextual Analysis

Electronic Medical Records (EMR) studies have broadly tested EMR use and outcomes, producing mixed and inconclusive results. This study carefully considers the healthcare delivery context and examines relevant mediating variables. We consider key characteristics of: (i) interdependence in healthcare delivery processes, (ii) physician autonomy, and (iii) the trend of hospital employment of physicians, and draw on theoretical perspectives in coordination, shared values, and agency to explain how the use of EMR can improve physicians’ performance. In order to examine the effects of physician employment on work practices in the hospital, we collected 583 data points from 302 hospitals in 47 states in the USA to test two models: one for employed and another for nonemployed physicians. Results show that information sharing and shared values among healthcare delivery professionals fully mediate the relationship between EMR use and physicians’ performance. Next, physician employment determines which mediating variable constitutes the pathway from EMR use to physicians’ performance. Finally, we highlight the impact of shared values between the hospital and physicians in enhancing information sharing and physicians’ performance, extending studies of these behaviors among network partners in industrial settings. Overall, our study shows that EMR use should be complemented by processual (information sharing), social (shared values), and structural (physician employment) mechanisms to yield positive effects on physicians’ performance.     

Who Cares About Your Big Day? Impact of Life Events on Dynamics of Social Networks

With online social networking having revolutionized the way in which individuals communicate and interact with each other, there is heightened research interest in the dynamics of social networks. This article seeks to contribute to this stream of research by addressing the key question of the impact of major life events, such as getting married or graduating from college, on social network evolution. Consistent with prior studies on the evolution of individuals’ social networks, we specifically focus on two key attributes of an individual's network: indegree of ties and relational embeddedness. By longitudinally analyzing the network activities of a large‐scale online social network, we find that the indegree of ties increased significantly following a major life event, and that this impact was stronger for more active users in the network. Interestingly, we also find that the broadcast of major life events served to revive dormant ties as reflected by a decrease in embeddedness following a life event. We also found that one‐time life events such as weddings had a greater impact than recurring life events such as birthdays on the evolution of a user's social network. From a research perspective, our study contributes to existing research by focusing on a user's communication network as opposed to friendship network and by emphasizing how exogenous life events add a different dimension to user communication patterns. The importance of life events on social network evolution has important implications for practice as well by providing insights to advertisers as well as to social networking sites.     

Top management departures in cross-border acquisitions: Governance issues in an international context

This study examined top management team departures in U.S. manufacturing firms acquired by a foreign multinational during the six-year period following acquisition. Results indicated that greater cultural distance between the United States and the home country of the foreign multinational, higher levels of international integration in the target industry, and poor preacquisition performance in the U.S. target company were related to greater postacquisition top management departures. These effects were moderated significantly by the foreign acquirer’s international business and U.S. acquisition experience and showed different patterns over the short-term, intermediate-term, and long-term. Implications for future research on top management teams involved in cross-border acquisitions are discussed.     

CI与CS评价比较及其整合构想

本文对CI与CS战略管理就两者的系统结构、系统传导、系统动力、系统反馈与系统绩效等进行了比较分析与评价,在此基础上就整合两者的管理模式,弹性管理等提出了初步构设．     

Assessing Antecedents of Socially Responsible Supplier Selection in Three Global Supply Chain Contexts

A number of highly publicized, controversial lapses in social responsibility within global supply chains have forced managers and scholars to reexamine long‐held perspectives on supplier selection. Extending Carter and Jennings’ department‐level study of purchasing social responsibility, our research assesses the role of supply managers’ ethical intentions and three key antecedents that drive socially responsible supplier selection. Comparing evidence from firms operating in China, the United States, and the United Arab Emirates, we identify three key drivers of supply managers’ ethical intentions and examine both their direct and indirect impacts on socially responsible supplier selection. We find differential support for the predictor relationships on supply manager ethical intentions across national contexts and mediated versus nonmediated models. These observations bear important implications for firms conducting global supply management.     

The role of political ties and political uncertainty in corporate innovation

We examine the relationship between firms' political connections and corporate innovation in a European context. We also consider the moderating effect of political connections on the relationship between political uncertainty and firms' innovation. We use two different metrics of innovation: R&D (an input measure), and patent counts (an output measure). We find that firms with former politicians on their board of directors invest less in R&D than their counterpart firms. However, the presence of this type of director on the board is positively associated with the number of a firm's patent applications. It seems that, although political ties reduce the amount of resources devoted to R&D activities, they increase the effectiveness of intellectual rights protection. Results also show that political uncertainty decreases R&D investment but exacerbates the need for legal protection of innovation through patents. According to our results, political connections attenuate the effect of political uncertainty on firm innovation such that the negative (positive) effect of uncertainty on R&D intensity (patents) weakens when the firm is politically connected.     

基于过程划分的可再生能源技术扩散模型

把握技术扩散的机理和主要特征是可再生能源发展规划和管理优化的基础。本文基于信息扩散、技术经济、社会认可度等因素对可再生能源技术的影响及其作用机理分析,根据投资者状态变化,将技术扩散过程划分为技术获悉、效益计算和技术认可三个阶段,构建了可再生能源技术扩散(即潜在投资者转变为最终投资者)过程的数理模型。探讨了可再生能源技术扩散的速度有限性、政策效率递减性以及区域差异性三个关键特征,结合算例验证模型并进一步分析了技术扩散的不同驱动力,从而为可再生能源技术扩散机理政策制定提供理论支持和意见建议。