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The paper investigates the relationship between R&D investment choice and accounting flexibility in China for the first time by using empirical method. The results indicate that managers are more likely to cut R&D investments when the accounting flexibility is low, which means Chinese managers use R&D investment as a tool for real earnings management. Our results are consistent with theoretical...
Based on the behavioral theory of corporate finance perspective, this article takes the listed companies in 2008 as a sample, researched the equity financing preference on investment behavior. By regression analysis: the listed companies' equity financing preference and the financing size have significant influence on the investment behavior.
Aim at the problem that the plan of relief military logistics support is a representative sophisticated, imperfection of information and undefined grey system because factors of influence are big and subjective influence is big by appraisal main body. So, the paper establish model of grey incidence analysis that selecting plan of relief military logistics according to thought of grey system, calculated...
This article discusses the status of the sustainability strategy of private enterprises in China, one is not setting up sustainable development strategy, and the other is the private enterprise internal mechanism is not perfect, resulting in a vicious competition; finds out the three element that impacts the sustainable development strategies of private enterprises: First, private enterprises are...
Under the stress of inflation, company's capital investment budget is affected by the increase of price. On purpose of making scientific investment decisions, the company must take into account the impact of inflation. This paper attempts to show the impact of inflation on company's investment decision making. With the aim to provide direct and scientific data to illustrate the influence of inflation,...
Environment has big effect on the development of an organization. This essay disscuse the effect that external environment has on organization structures by focusing on two issues as total environment and real time environment. We try to find out the feasible method to handle the relationship between external environment and organization structures.
According to the characters of the third-party logistics enterprise, the article constructs an index system of performance evaluation that consists of four classification criteria which includes the financial performance, operational procedures, learning and innovation and customer relationship management. The index weights are determined by combining analytic hierarchy process (AHP) method and principal...
This paper describes the background of PDM, analyses the relationship between the Web technology and PDM technology, and puts forward a PDM system frame work based on Web technology, and then depicts the system in detail and introduces the Web environment of the system. Moreover, the advantages and disadvantages of PDM on the basis of Web technology are discussed in detail.
The present paper, whose research object is the small and medium-sized manufacturers in SME board of Shenzhen security market from 2006 to 2008, examines the relationship between SME growth and cash flow form financing activities. The cash flow from internal financing activities is accounted on the cash basis, while cash flow from other financing tools is accounted on the traditional accrual basis...
There are some analyses of the issues and improving measures of the construction project tender in the paper, which is beneficial to choosing excellent construction enterprises, increasing project quality, preventing corruption and helping create a fair competition environment for the participants.
BIM is a detailed expression about information of projects which is based on 3D digital technology and integrates all kinds of visualization digital architectural models of relevant information in construciton project. At the same time, it supplys scientific cooperation platform about "simulation and analysis" for designer, architect, engineer, developer and end user, and helps them utilize...
The analyzing of dynamic game for innovation between cluster supply chain enterprises indicates: enterprise with non-cooperation innovation and without any spillover of information will engage the most R & D, and get the lowest efficiency and the least profit; enterprise with non-cooperation innovation and complete spillover of information will have the least R & D expenditures and the externalities...
This article discusses the necessity, implementation methods and effectiveness of the performance management in the private enterprises. The main propositions are: analysis of the status and disadvantage of performance management in the private enterprises, performance management's objective is to achieve a win-win with the employees, to combine the performance management with the long-term strategic...
In the increasingly fierce market competition, companies should focus on constantly nurturing and enhancing the capabilities of customer value creation. The paper uses the system theory to study the capability system of customer value creation. In order to further reveal the composition, nature and evolution of customer value creation capability, the paper build the production function model of customer...
In this paper, the author presents the types and the causes of legal risks to small and medium-sized enterprises ("SMEs"), and analyses key control points of legal risks management ("LRM") during the establishment process of SMEs.
Improving the management of reverse logistics coupled with developing its potential value has become the major difficulty confronted with main number of E-commerce enterprises. The paper aims to analyze the factor of reverse logistics under the E-commerce condition, and supply several suggestions on how to circumvent and revolve reverse logistics problems. Analysis on the problem is good for firm...
The U.S. information technology industry cluster in Silicon Valley as the research object, focusing on the social capital of Silicon Valley high-tech industry clusters have played an important role in the development, and study from social network, norms, conducive to innovation and unique work environment, information Several angles of movement that led to the success of Silicon Valley industry cluster...
In this paper, the value-relevance of the Chinese stock market investment and accounting information is studied from three aspects of the stock price, stock value and stock risk. It is found that, in terms of the value-relevance of the Chinese stock market and accounting information, the accounting information released by listed companies did pass information to the stock market in China, making the...
The ubiquity of information asymmetry in reality leads to adverse selection as well as moral hazard and the increase of enterprise's cost and decrease of profit. Thus it has a negative impact on the survival and development of enterprises. This paper regards the enterprise culture as the common sense of the enterprise and the reduction of asymmetric information. It can decrease the transaction costs...
In this paper, it is analyzed on the integral situation and tendency of cash holdings of China's listed machinery manufacturing companies, especially comparing with cash holdings of domestic or foreign listed companies, and comparison in cash holdings in different industries is also studied. The result shows inductively the reasons of the high cash holdings of China's listed machinery manufacturing...
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