This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, usin...This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.展开更多
Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper te...Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.展开更多
Research suggests that transient institutions, i.e., institutions with short-term investment horizon,make management focus on short-term earnings goals. This study examines incentive in terms of CEO cash compensation ...Research suggests that transient institutions, i.e., institutions with short-term investment horizon,make management focus on short-term earnings goals. This study examines incentive in terms of CEO cash compensation that explains why management concentrates on short-term earnings results when transient institutions hold high levels of ownership. Using quarterly consensus analysts' expectations as a proxy for short-term earnings benchmarks, the author finds that CEO cash compensation and the frequency with which management misses quarterly earnings benchmarks in a year (MISSNUMt) are more strongly negatively associated in firms with high transient institutional ownership than in firms with low transient institutional ownership, suggesting that transient institutions strengthen the inverse relation between CEO cash pay and missing short-term earnings benchmarks and hence increase pressure on management in terms of cash pay for short-term results. Moreover, the author shows that change in CEO cash compensation is positively associated with change in transient institutional ownership, consistent with the idea that selling shares by transient institutions influences the boards of portfolio firms in CEO cash compensation decision. This study contributes to the governance literature and is relevant to business managers by providing additional evidence that transient institutions provide less patient capital and may not benefit long-run firm value creation.展开更多
Aim of this study is to discuss matters with HR and finn performance. Therefore, we used HR and firm performance questionnaire from Delaney and Huselid (1996). HR variables include recruitment, training, compensatio...Aim of this study is to discuss matters with HR and finn performance. Therefore, we used HR and firm performance questionnaire from Delaney and Huselid (1996). HR variables include recruitment, training, compensation and promotion. Firm performance divided into organizational and market performance. Therefore, correlation analysis demonstrates that HR has positive and significant relationship with organizational performance, and HR has positive but weak relationship with market performance. Therefore, we can propose that HR is partly correlated with firm performance for those companies in sample. Therefore, since we didn't realize demography of companies in study, it is arguable, findings of this study can be generalized to other companies in Turkey.展开更多
As we all know, the more the economy develops, the more important accounting is. Accounting is essentially management. The development of management accounting is an inevitable trend of economic development and progre...As we all know, the more the economy develops, the more important accounting is. Accounting is essentially management. The development of management accounting is an inevitable trend of economic development and progress of the times. It promotes strategic decision-making, enhances competitive advantage, strengthens risk management, and enhances control. Levels and improvements in performance management have an important role to play. At present, the application of management accounting is not satisfactory, and there is still a big gala with the actual needs.展开更多
Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropria...Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropriate management methods according to the actual situation, which is to help enterprises to survive in the highly competitive environment. However, due to a variety of external factors, economic management situation is not optimistic. And it increases their sense of crisis. This article will make a systematic analysis of management strategies as the point of the enterprise management mode and innovation strategy under market economy.展开更多
Considering the disadvantages of selecting evaluation index of supplier based on old purchase relation and in view of transformation of relation between manufacture and supplier under the dynamic, cooperative, competi...Considering the disadvantages of selecting evaluation index of supplier based on old purchase relation and in view of transformation of relation between manufacture and supplier under the dynamic, cooperative, competitive and quickly response environment, research on supplier selection evaluation was presented based on enterprise capability, cooperation degree and service level from the perspective of cooperative partnership and coordination, and the evaluation index system was established. A more objective and veracious supplier selection and evaluation method based on fuzzy analysis hierarchy process and grey relational analysis was developed, and then empirical research on electric equipment manufacturer was explored to analyze the supplier selection and evaluation.展开更多
With the development of technology and people' s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its impo...With the development of technology and people' s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs' spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.展开更多
Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring ...Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring human resources management, put forward human resources management model, as well as the corresponding strategy of construction. Finally, take the China Telecom as a case, study on the Chinese telecommunications corporate culture based on human resources management changes. The views and methods in this thesis have significance meaning for corporate harmonious development and constructing human resources management model which enterprise culture match with human resources management.展开更多
基金This paper is supported by National Natural Science Foundation of China (NoL70372028), the "Projects 985" and "Projects 211" of Nankai University. It's the authors' responsibility to stand the errors in this paper..
文摘This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.
文摘Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.
文摘Research suggests that transient institutions, i.e., institutions with short-term investment horizon,make management focus on short-term earnings goals. This study examines incentive in terms of CEO cash compensation that explains why management concentrates on short-term earnings results when transient institutions hold high levels of ownership. Using quarterly consensus analysts' expectations as a proxy for short-term earnings benchmarks, the author finds that CEO cash compensation and the frequency with which management misses quarterly earnings benchmarks in a year (MISSNUMt) are more strongly negatively associated in firms with high transient institutional ownership than in firms with low transient institutional ownership, suggesting that transient institutions strengthen the inverse relation between CEO cash pay and missing short-term earnings benchmarks and hence increase pressure on management in terms of cash pay for short-term results. Moreover, the author shows that change in CEO cash compensation is positively associated with change in transient institutional ownership, consistent with the idea that selling shares by transient institutions influences the boards of portfolio firms in CEO cash compensation decision. This study contributes to the governance literature and is relevant to business managers by providing additional evidence that transient institutions provide less patient capital and may not benefit long-run firm value creation.
文摘Aim of this study is to discuss matters with HR and finn performance. Therefore, we used HR and firm performance questionnaire from Delaney and Huselid (1996). HR variables include recruitment, training, compensation and promotion. Firm performance divided into organizational and market performance. Therefore, correlation analysis demonstrates that HR has positive and significant relationship with organizational performance, and HR has positive but weak relationship with market performance. Therefore, we can propose that HR is partly correlated with firm performance for those companies in sample. Therefore, since we didn't realize demography of companies in study, it is arguable, findings of this study can be generalized to other companies in Turkey.
文摘As we all know, the more the economy develops, the more important accounting is. Accounting is essentially management. The development of management accounting is an inevitable trend of economic development and progress of the times. It promotes strategic decision-making, enhances competitive advantage, strengthens risk management, and enhances control. Levels and improvements in performance management have an important role to play. At present, the application of management accounting is not satisfactory, and there is still a big gala with the actual needs.
文摘Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropriate management methods according to the actual situation, which is to help enterprises to survive in the highly competitive environment. However, due to a variety of external factors, economic management situation is not optimistic. And it increases their sense of crisis. This article will make a systematic analysis of management strategies as the point of the enterprise management mode and innovation strategy under market economy.
基金Sponsored by the Soft Science Key Project of Heilongjiang Province(Grant NoGZ02D206)
文摘Considering the disadvantages of selecting evaluation index of supplier based on old purchase relation and in view of transformation of relation between manufacture and supplier under the dynamic, cooperative, competitive and quickly response environment, research on supplier selection evaluation was presented based on enterprise capability, cooperation degree and service level from the perspective of cooperative partnership and coordination, and the evaluation index system was established. A more objective and veracious supplier selection and evaluation method based on fuzzy analysis hierarchy process and grey relational analysis was developed, and then empirical research on electric equipment manufacturer was explored to analyze the supplier selection and evaluation.
文摘With the development of technology and people' s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs' spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.
文摘Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring human resources management, put forward human resources management model, as well as the corresponding strategy of construction. Finally, take the China Telecom as a case, study on the Chinese telecommunications corporate culture based on human resources management changes. The views and methods in this thesis have significance meaning for corporate harmonious development and constructing human resources management model which enterprise culture match with human resources management.