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Abstract-Reasonable assurance of the reliability of financial report is one of the main objectives of internal control. Thus, high-quality internal control should help to improve the quality of corporate's financial report theoretically. In this paper, we examine the effect of internal control on earnings management, which was measured by real activity earnings management. Besides, we further test...
This paper selects the data of listed companies in Shanghai stock exchange and Shenzhen stock exchange between 2010 and 2013, studying the moderating effect of management team characteristics on the relationship between equity incentive and internal control quality. The result shows that there is a significant positive correlation between equity incentive and internal control quality. Also, education...
In recent years, equity incentive is becoming a hot spot of research at home and abroad. This article reviews previous classic research on equity incentive after releasing The Listed Companies Incentive Management Approach in 2006 in China. By classifying the literature in firm level and individual level and summarizing the effects of equity incentives on firm performance, earnings management, dividend...
Enterprise internal control system is an important component of the company administration. Internal control deficiencies have long been recognized as the main cause of accounting scandals and captured more and more attention both from regulators and the stakeholders. Through a literature review, this paper concludes that the current research mainly come from three aspects: first is about the disclosure...
It is urgent to upgrade urban water supply systems to improve water supply security in developing countries. This paper conducts models for analyzing the conflicts between local government and a water company based on game theory. Penalties and subsidies are considered as policy variables to promote water companies upgrading equipments. Then the model is enriched by adding policy variable, reputational...
This paper studies the mediating role of incubator capability for the relationship between incubator resources and incubator performance. To justify it, a survey is conducted with managers from 150 incubators in China. Three types of incubator resources influence the performance respectively through the same variable “incubator capability” but with different mediating effects.
Through exploratory case studies, this paper identifies the critical factors for technology roadmapping in Chinese companies, and develops a framework with the relationships between these factors. This provides a “roadmap” for strategic technology and product planning.
In this paper we illustrate the concept of business ecosystem by comparing it with other related concepts from the views of bionics and competitive network, involving theories of social Darwinism, general system theory, organizational ecology, value chain/network, industrial cluster and strategic alliance. This is aiming to better understand a business ecosystem and its applied advantage. The key...
Two industrial challenges of uncertainty and interoperability arose as the new forms of industries structure have emerged. Network theories are systematically reviewed in three streams of network structure, network strategy and network evolution in order to find out the current theories' contribution on those two challenging issues, which include supply chain management (SCM), business network (BN),...
With a trend of supply chain integration (SCI) on the one hand and more use of logistics service providers (LSPs) on the other hand, supply chain service provider (SCSP) is emerging for higher degree of integration and optimization of the whole chain. In this paper, we first develop the concept of SCSP based on literature review, and then conduct a case study (EA Company, a successful SCSP in China)...
This paper intends to develop a system for measuring team member performance in multi-functional R&D projects. Performance, competence and behavior are identified as the first-level measures, consisting of sixteen indicators at the second level. Then we use the survey method to collect data, with effective samples of 162 from thirty multi-functional R&D project teams, and the Group Analytic...
This article intends to put forward a new method based on information entropy and grey situation decision to choose third-party logistics (TPL) suppliers. Also, it establishes the evaluation index system of TPL suppliers selection; information entropy indicator is applied to determine the objective weight, and then chooses the best TPL supplier by using grey situation decision. The method provides...
A lot of enterprises are using technology strategy in the planning of enterprises?? future technology development, but in the technology strategic planning process, enterprises often meet with the practical problem that implementation activities renegades from the previous strategy and the decisions from the strategy can not be reflected effectively in the daily technology development projects. Based...
The practice of vendor-managed inventory (VMI) draws a high attention from both industrial and academic worlds. On the basis of previous studies, we introduce three parameters, namely the fixed and variable transportation cost, and the service cost per unit, to develop models for the following three scenarios by mainly employing the method used in Dong & Xu (Ref.13): (1) traditional supply chain...
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