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Developing a Model Based on Sustainable Development for Prioritizing Entrepreneurial Challenges Under a Competitive Environment 竞争环境下基于可持续发展的创业挑战优先排序模型研究
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.05
Amir Khalilsanjani, Jonas Šaparauskas, Abdolreza Yazdani-Chamzini, Zenonas Turskis, Alireza Feyzbakhsh
In the post-recession period, the business environment in developing countries is still relatively undesirable. Based on the reports published, the number of closed entrepreneurs are significantly more than the number of those newly established. These statistics also reflect that the development of entrepreneurship faces several challenges. However, a strategic management program must be accurately conducted to effectively control entrepreneurial challenges based on the limitation of time and financial resources. On the other hand, the program should provide an appropriate opportunity for competitiveness by producing better quality goods and services successfully marketed to consumers. The aim of this paper is to propose a robust model with a high potential for evaluation of entrepreneurial challenges in order to identify and control the most critical ones. To achieve the aim, the most critical parameters should be identified to prevent wasting the resources. Likewise, the analytical network process (ANP) method, a branch of multi-criteria decision making (MCDM) techniques, is a powerful tool that can consider all interrelationships and interdependencies between criteria. On the other hand, neutrosophic sets are among the most widespread approaches in coping with vagueness and unknown environment. The methodology employed in this paper uses a combination model based on ANP and neutrosophic sets using sustainable development indicators to prioritize the challenges of entrepreneurship. The results show that the proposed model has a high potential to provide a process for decision-making under a vague environment.
在后衰退时期,发展中国家的商业环境仍然相对不利。根据公布的报告,关闭的企业家人数明显多于新成立的企业家人数。这些统计数字也反映出创业精神的发展面临若干挑战。然而,必须准确地实施战略管理计划,以在时间和财力限制的基础上有效控制创业挑战。另一方面,该计划应通过生产更优质的商品和服务,成功地向消费者推销,从而提供适当的竞争机会。本文的目的是提出一个具有很高潜力的稳健模型来评估创业挑战,以识别和控制最关键的挑战。为了实现这一目标,应确定最关键的参数,以防止浪费资源。同样,分析网络过程(ANP)方法是多准则决策(MCDM)技术的一个分支,是一种强大的工具,可以考虑准则之间的所有相互关系和相互依赖性。另一方面,中性集是处理模糊和未知环境的最广泛的方法之一。本文采用的方法使用了基于ANP的组合模型和使用可持续发展指标的中性粒细胞集,以优先考虑创业的挑战。结果表明,所提出的模型具有很高的潜力,可以为模糊环境下的决策提供一个过程。
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引用次数: 1
How Do the Determinants of New Product Development Matter in the International Context? The Moderating Role of Learning Orientation 新产品开发的决定因素在国际背景下如何发挥作用?学习取向的调节作用
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.08
Michael Yao-Ping Peng, Lijin Shao
New product development provides a resource for enterprises to gain competitiveness, especially for enterprises that are exploring the international market. It is necessary to understand how the strategic behaviors, cultures, and capabilities of international enterprises are critical factors in improving innovation and new product development. From an external perspective this study argues that firms can facilitate the development of dynamic internationalization capabilities through knowledge acquisition in the organizational learning literature via social networks. The purpose of this study is to explore the relationship among relational embeddedness, export market orientation, dynamic internationalization capability and new product development, as well as the moderating effect of learning orientation. This study empirically verifies its research framework from 217 Taiwanese internationalized enterprises. Partial least squares structural equation modeling is used to detect the relationships between the variables in the model. Many items must be taken into consideration regarding specific facet scales. Our research results confirm previous studies that indicate positive correlations between relational embeddedness and international exploration as well as export market orientation. The results also suggest that international exploration and international exploitation have positive effects on new product development. Learning orientation plays a moderating role in terms of the relationships among relational embeddedness, export market orientation, international exploration, international exploitation, and new product development. Based on the empirical results, research conclusions and theoretical implications are proposed.
新产品开发是企业获得竞争力的资源,对于开拓国际市场的企业尤其如此。有必要了解国际企业的战略行为、文化和能力如何成为提高创新和新产品开发的关键因素。从外部视角看,本研究认为企业可以通过社会网络组织学习文献中的知识获取来促进动态国际化能力的发展。本研究旨在探讨关系嵌入性、出口市场导向、动态国际化能力与新产品开发的关系,以及学习导向的调节作用。本研究以217家台湾国际化企业为样本,实证验证其研究框架。采用偏最小二乘结构方程模型来检测模型中变量之间的关系。许多项目必须考虑到具体的面尺度。我们的研究结果证实了以往的研究表明,关系嵌入性与国际探索和出口市场导向呈正相关。研究结果还表明,国际勘探和国际开发对新产品开发具有积极作用。学习导向在关系嵌入性、出口市场导向、国际探索、国际开发与新产品开发的关系中起调节作用。根据实证结果,提出了研究结论和理论意义。
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引用次数: 4
Technology Sharing and Competitiveness in a Stackelberg Model Stackelberg模型中的技术共享与竞争力
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.01
Junlong Chen, Zihan Wei, Jiali Liu, Xiaosong Zheng
The existing literature has made great achievements in technology sharing (licensing patents) contracts, which has defects in the selection of oligopoly models, the setting of innovation subjects, the consideration of product heterogeneity, and production costs. This paper aims to reveal the competitiveness strategies of leaders and followers for innovation, technology sharing, and sharing fees in a Stackelberg market. The three-stage sequential game method is used to achieve the objective. The results are as follows. First, whether an enterprise uses innovation or shares technology is related to the fixed cost of innovation, the return on innovation, and product differentiation. It will hinder innovation activities if the fixed cost of innovation is too high, the return on innovation is too low, or the products are too homogeneous. A relatively low return on innovation makes it possible for the two enterprises to engage in sharing. However, with a relatively high return on innovation, only a high level of product differentiation can ensure technology sharing. Second, the optimal sharing fee is dynamic, showing an upward and then downward trend as the return on innovation grows. Product differentiation has an uncertain impact on the cost. Third, either the leader or the follower is likely to be the optimal bearer of social responsibility depending on the returns on innovation and product differentiation. This study has theoretical significance for optimizing technology-sharing decisions, improving competitiveness for enterprises, and formulating effective industrial policy for the government. And it provides some practical guidance for competition and cooperation between enterprises with technological innovation behavior.
现有文献在技术共享(专利许可)契约方面取得了较大成果,但在寡头垄断模式的选择、创新主体的设置、产品异质性的考虑、生产成本等方面存在缺陷。本文旨在揭示Stackelberg市场中领导者和追随者在创新、技术共享和共享费用方面的竞争策略。为了实现这一目标,采用了三阶段序贯博弈方法。结果如下:首先,企业是利用创新还是共享技术,与创新的固定成本、创新收益和产品差异化有关。如果创新的固定成本过高,创新的回报过低,或者产品过于同质化,都会阻碍创新活动。相对较低的创新回报使得两家企业有可能进行共享。然而,由于创新的回报相对较高,只有高度的产品差异化才能保证技术共享。第二,最优共享费是动态的,随着创新收益的增加,呈现先上升后下降的趋势。产品差异化对成本有不确定的影响。第三,根据创新和产品差异化的回报,领导者或追随者可能是社会责任的最佳承担者。本研究对优化技术共享决策、提高企业竞争力、政府制定有效的产业政策具有理论意义。为具有技术创新行为的企业之间的竞争与合作提供了一定的实践指导。
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引用次数: 17
Testing for Convergence in Competitiveness and Growth in Selected Economies from 1994 to 2020 1994年至2020年选定经济体竞争力和增长趋同测试
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.09
M. Škare, Małgorzata Porada-Rochoń, Saša Stjepanović
Competitiveness on a small and large scale is necessary for growth. A definitive link between the level of competitiveness and growth has been difficult to prove. One of the primary objectives of economic planning is to promote price and exchange rate stability. Entrepreneurialism and productivity also increase the country’s export competitiveness. The aim of this study is to test for the convergence in competitiveness and convergence club existence in selected economies. No previous research had tested for convergence in competitiveness using a nonlinear timevarying factor model. This paper provides an overview on convergence in competitiveness and convergence clubs’ existence for 42 countries using quarterly data from 1994q1 to 2020q4 testing on competitiveness. Convergence log (t) test results show differences in competitiveness between classified convergence clubs. Russia, Brazil, and Turkey are the clubs (groups of countries) that show a transitional path (convergence in competitiveness) that differs entirely from the rest of the sample. Countries with more natural resources and exogenous monetary policies follow a unique development path to competitiveness. We find no evidence of divergence in countries within the clubs. However, we find a club (group of countries) following a clear divergence path from the other countries (Russia, Brazil, and Turkey). Our findings could potentially explain the increase in divergence in competitiveness across countries after the financial crisis of 2008.
小规模和大规模的竞争力是增长所必需的。竞争力水平与增长之间的明确联系一直难以证明。经济规划的主要目标之一是促进价格和汇率稳定。企业家精神和生产力也提高了该国的出口竞争力。本研究的目的是检验选定经济体竞争力的趋同和趋同俱乐部的存在。以前没有任何研究使用非线性时变因素模型来测试竞争力的收敛性。本文利用1994年第1季度至2020年第4季度竞争力测试的季度数据,概述了42个国家竞争力的趋同和趋同俱乐部的存在。收敛log(t)检验结果显示了分类收敛俱乐部之间的竞争力差异。俄罗斯、巴西和土耳其是显示出与其他样本完全不同的过渡道路(竞争力趋同)的俱乐部(国家集团)。拥有更多自然资源和外生货币政策的国家走的是一条独特的发展道路,以获得竞争力。我们没有发现俱乐部内部国家之间存在分歧的证据。然而,我们发现一个俱乐部(国家集团)与其他国家(俄罗斯、巴西和土耳其)有着明显的分歧。我们的研究结果可能解释了2008年金融危机后各国竞争力差异的加剧。
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引用次数: 4
Implementation of Voluntary Instruments by Czech Enterprises to Meet Sustainability and Competitive Growth 捷克企业为实现可持续性和竞争性增长而实施的自愿文书
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.10
P. Vrabcová, H. Urbancová
A responsible business reflects the fundamental values of a society and is important for all enterprises. It can improve their economic, environmental, and social characteristics from a short- and long-term perspective through innovative products and services, new capabilities, and stakeholder involvement. This study aims to identify the common convergent factors of voluntary instruments in management systems to achieve sustainable business and competitive growth. There are several tools aimed at achieving sustainability and competitiveness, an important component of which is the subject of this study: the voluntary approach. To determine the key factors of this approach, we used the online questionnaire technique of data collection (n = 183). We also conducted exploratory analysis with factors estimated by the principal components and orthogonal rotation using the varimax method. Relevant driving forces are identified in the development of the business models of sustainability and competitiveness, including the integration of quality, environment and occupational safety and health management systems, the environmental profile of the organisation for economic and social affairs, voluntary reporting of environmental activities, and evaluation of environmental impacts. These factors make a significant contribution towards improving environmental sustainability while ensuring competitive business. The ability to move quickly and successfully to these business models is an important source of sustainable competitive advantage.
负责任的企业反映了一个社会的基本价值观,对所有企业都很重要。它可以通过创新的产品和服务、新的能力和利益相关者的参与,从短期和长期的角度改善他们的经济、环境和社会特征。本研究旨在确定管理系统中实现可持续商业和竞争增长的自愿工具的共同趋同因素。有几种工具旨在实现可持续性和竞争力,其中一个重要组成部分是本研究的主题:自愿方法。为了确定这种方法的关键因素,我们使用了数据收集的在线问卷技术(n=183)。我们还使用方差最大法对主成分和正交旋转估计的因素进行了探索性分析。可持续性和竞争力商业模式的发展中确定了相关的驱动力,包括质量、环境和职业安全与健康管理系统的整合,经济和社会事务组织的环境概况,环境活动的自愿报告,以及环境影响的评估。这些因素在确保企业竞争力的同时,对提高环境可持续性做出了重大贡献。快速成功地转向这些商业模式的能力是可持续竞争优势的重要来源。
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引用次数: 3
Consumer Attitudes Towards New Circular Models in the Fashion Industry 消费者对时尚行业新型循环模型的态度
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.07
Zdenka Musová, H. Musa, Jennifer Drugdová, G. Lazaroiu, Jehad Alayasa
The fashion industry ranks among the most resource-intensive and environment-polluting industries. Circularity has been discussed as a solution to these problems. However, the transition towards a circular economy (CE) requires fundamental changes in the behavior and actions of all market entities. Consumer interest in sustainability and circularity can stimulate businesses to become more responsible and to offer circular solutions, and thus create a significant competitive advantage for these firms in a globalized market. This paper examines consumer attitudes towards the new circular models in the fashion industry (e.g. slow fashion, swapping, clothes rent, etc.). Consumer knowledge of these models, consumer willingness to support them as well as a correlation to selected demographic characteristics will be described along with consumer attitudes towards textile products made of waste and recycled material. Results will be introduced from a questionnaire survey carried out in October and November 2019 using the sample of 468 respondents in Slovakia. The obtained data were evaluated using statistical methods (Pearson Chi-Square, Wilcoxon test, Spearman’s correlation coefficient). While generally a low awareness of Slovak consumers of new models in the fashion industry was confirmed, the willingness of consumers to engage and support circular solutions was shown, especially among the younger generations. These results show that businesses that react to consumer expectations regarding circularity by offering products and services with environmental benefits may increase their competitiveness.
时尚产业是资源密集型和环境污染最严重的产业之一。为了解决这些问题,我们讨论了循环问题。然而,向循环经济转型需要所有市场主体的行为和行动发生根本性的变化。消费者对可持续性和循环性的兴趣可以刺激企业变得更负责任,并提供循环解决方案,从而为这些公司在全球化市场中创造显著的竞争优势。本文考察了消费者对时尚行业新循环模式(如慢时尚、交换、服装租赁等)的态度。将描述消费者对这些模型的了解,消费者支持它们的意愿以及与选定的人口特征的相关性,以及消费者对由废物和回收材料制成的纺织品的态度。结果将来自2019年10月和11月对斯洛伐克468名受访者进行的问卷调查。采用统计学方法(Pearson Chi-Square、Wilcoxon检验、Spearman相关系数)对所得资料进行评价。虽然斯洛伐克消费者对时尚行业新模特的认识普遍较低,但消费者愿意参与和支持循环解决方案,特别是在年轻一代中。这些结果表明,通过提供具有环境效益的产品和服务来响应消费者对循环性的期望的企业可能会提高其竞争力。
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引用次数: 25
The Impact of Financial Innovation Investment Support on SME Competitiveness 金融创新投资支持对中小企业竞争力的影响
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.06
A. Lewandowska, Y. Bilan, Grzegorz Mentel
This article examines financial support (especially EU Structural Funds as the main tool of cohesion policy) for investments as a lever for the development of SME innovativeness in Poland. The European Commission strongly stresses the importance of their cohesion policy and support for SMEs. European enterprises have suffered significantly from the credit crunch, and the situation could worsen as banks engage in restructuring to eliminate impaired assets from their balance sheets. Supporting SMEs and promoting entrepreneurship is essential for economic development and competitiveness, especially in less developed regions. The main aim of this study is to establish the impact of financial support for investments, especially from EU Structural Funds, on SME competitiveness in Poland. We have analyzed empirically the data drawn from CATI carried out among 805 firms. We have learned how SMEs assess the financial support from different sources along with the resulting impact on the competitiveness of SMEs. The main statistical test for relationships and dependencies was the chi-square independence test and Cramer’s V. The results of our research show that SMEs have not used financial support efficiently. Moreover, micro-enterprises were shown to be the least effective after receiving financial support from EU funds. This support often has a demand-driven effect, but it does not improve firm competitiveness.
本文探讨了对投资的财政支持(特别是作为凝聚力政策主要工具的欧盟结构基金)作为波兰中小企业创新发展的杠杆。欧洲联盟委员会强烈强调其凝聚力政策和支持中小企业的重要性。欧洲企业在信贷紧缩中遭受了重大损失,随着银行进行重组以从资产负债表中消除减值资产,情况可能会恶化。支持中小企业和促进创业对经济发展和竞争力至关重要,尤其是在欠发达地区。本研究的主要目的是确定对投资的财政支持,特别是欧盟结构基金对波兰中小企业竞争力的影响。我们对805家公司的CATI数据进行了实证分析。我们了解了中小企业如何评估来自不同来源的财政支持,以及由此对中小企业竞争力的影响。对关系和依赖性的主要统计检验是卡方独立性检验和克雷默V。我们的研究结果表明,中小企业没有有效地使用财政支持。此外,微型企业在获得欧盟基金的财政支持后效果最差。这种支持通常具有需求驱动效应,但并不能提高企业竞争力。
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引用次数: 10
Quantification of Tourism Sector Parameters Related to Competitiveness of Countries According to Macroeconomic Indicators 根据宏观经济指标量化与国家竞争力相关的旅游部门参数
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.04
B. Gavurová, Andrej Přívara, Jana Janikova, Viliam Kováč
The paper investigates the relations of the macroeconomic indicators related to the competitiveness of the tourism sector among the explored countries. The tourism sector plays an important role with the purpose of contributing to the economy of each country and, thus, its competitiveness among the other countries. The fundamental aim of the paper is to investigate the relations between the macroeconomic indicators related to tourism and their influence on the economy of the countries. The data set comprises the eight macroeconomic indicators, of which the four ones are related to the gross domestic product, the two ones to employment, the penultimate one to investment, and the last one to expenditure. The observed period covers the years 1995 to 2019. The Euclidean distance is employed to evaluate the similarity of the countries and the cluster analysis to group them successively. There are several patterns visible in the analysis outcome. Firstly, the countries that behave differently for both groups of the indicators with Mexico at the top position. Secondly, the countries with considerable change throughout the observed period where Greece stands at the most extreme position for the gross domestic product indicators and Hungary in the case of the other economic indicators. Thirdly, Chile remains at the evenest position throughout the whole explored period for the first group of the indicators and the United States for the second group of the indicators. Finally, Australia has almost the same development for both groups at the evenest tendency.
本文研究了与旅游部门竞争力相关的宏观经济指标在被探索国家之间的关系。旅游部门发挥着重要作用,其目的是促进每个国家的经济,从而提高其在其他国家之间的竞争力。本文的基本目的是研究与旅游相关的宏观经济指标及其对各国经济的影响之间的关系。该数据集包括8个宏观经济指标,其中4个指标与国内生产总值有关,2个指标与就业有关,倒数第二个指标与投资有关,最后一个指标与支出有关。观测期为1995年至2019年。采用欧几里得距离对国家相似性进行评价,并采用聚类分析对国家进行先后归类。在分析结果中有几个可见的模式。首先是在两组指标中表现不同的国家,墨西哥位居榜首。第二,在观察到的期间内发生了很大变化的国家,其中希腊在国内生产总值指标方面处于最极端的位置,匈牙利在其他经济指标方面处于最极端的位置。第三,在整个研究期间,智利在第一组指标中排名最靠前,美国在第二组指标中排名最靠后。最后,在澳大利亚,这两个群体的发展趋势几乎相同。
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引用次数: 17
Human and Cobot Cooperation Ethics: The Process Management Concept of the Production Workplace 人与合作伦理:生产场所的过程管理理念
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.02
F. Chromjaková, D. Trentesaux, M. Kwarteng
The competitiveness of modern companies depends today on the ability to implement digitised technologies into production processes in human-friendly ways. The aim of this paper is to analyse ethical aspects of human-cobot cooperation in industrial production and to design a process standard aimed at ensuring an ethically stable cooperative workplace. The scientific contribution of this study lies in the identification and definition of standardized parameters of the ethics of the production process in the workplace. Based on the analysis of cooperative workplaces in 250 industrial companies, a code of ethics has been defined, i.e. a process standard that determines the navigation of the design by selected optimization criteria necessary for setting up a hybrid workplace defined as human and cobot (collaborative robot) with the support of digitised technologies. In the presented results and the final discussion attention is devoted to the need to radically change the philosophy of workplace standardization in the sense of equal access to workload settings by humans and robots. In the process of standardization, it is necessary to consider the difference in the standardization of human jobs and cobot jobs: the thinking process. In modern industrial companies the need has arisen to create working standards that take into account the adaptive ability of cobots and adapt the cobots’ workflow to human needs concerning performance and productivity. The presented results include recommendations for industrial companies to develop an ethical and stable production workplace based on an adequately defined form of cooperation.
如今,现代公司的竞争力取决于以人性化的方式将数字化技术应用于生产流程的能力。本文的目的是分析工业生产中人类合作的伦理方面,并设计一个旨在确保道德稳定的合作工作场所的流程标准。本研究的科学贡献在于识别和定义了工作场所生产过程伦理的标准化参数。基于对250家工业公司合作工作场所的分析,已经定义了一个道德准则,即一个过程标准,该标准通过选定的优化标准来确定设计的导航,该标准是在数字化技术的支持下建立一个定义为人和cobot(协作机器人)的混合工作场所所必需的。在所提出的结果和最后的讨论中,注意力集中在从根本上改变工作场所标准化哲学的必要性上,即人类和机器人平等地利用工作环境。在标准化过程中,有必要考虑人类工作和机器人工作标准化的差异:思维过程。在现代工业公司中,已经出现了创建工作标准的需求,该工作标准考虑到cobot的适应能力,并使cobot的工作流程适应人类在性能和生产力方面的需求。所提出的结果包括建议工业公司在充分定义合作形式的基础上发展一个道德和稳定的生产工作场所。
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引用次数: 6
Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics 维谢格拉德四国与波罗的海国家盈余管理的异同
IF 7.3 1区 管理学 Q2 BUSINESS Pub Date : 2021-09-30 DOI: 10.7441/joc.2021.03.03
P. Durana, R. Ginevičius, M. Urbański, Ivana Podhorska, M. Tumpach
Earnings management is a legal and widely preferred phenomenon of business finance that financial managers use to maintain and improve the enterprise’s competitiveness. Managers purposely manipulate business earnings to achieve the required status of the enterprise. The consequence of these activities is to provide a positive perspective for the owners, encourage the profitability for the creditor and the investors as well as demonstrate economic strengths to competitors. This article aims to identify parallels and differences in earnings management of enterprises in the Visegrad Four and the Baltics in terms of competitiveness for the nineyear period 2010-2018. The research uses a final sample of 4,543 observations from the EBITs of Slovak, Czech, Hungarian and Polish enterprises as well as 1,633 observations from the EBITs of Latvian, Lithuanian and Estonian enterprises. Time-series methods with all necessary assumptions have been run for the analyzed financial dataset. The results of the econometric modeling of unit roots show significant parallels in these groups of countries. The enterprises from the Visegrad group and the Baltics group use the apparatus of earnings management to be competitive. The obtained results confirm the systematic but legal manipulation from the side of management. A quantitative analysis of homogeneity tests using 1,000,000 Monte Carlo simulations indicates significant time differences of manipulation in these emerging countries. The year 2014 signaled a radical “accelerando” in earnings management for the V4, and the year 2016 is highlighted for the Baltics.
盈余管理是一种合法的、被广泛采用的企业财务现象,财务管理者利用盈余管理来维持和提高企业的竞争力。管理者故意操纵企业收益,以达到企业所要求的状态。这些活动的结果是为所有者提供一个积极的前景,鼓励债权人和投资者的盈利能力,并向竞争对手展示经济实力。本文旨在确定维谢格拉德四国和波罗的海国家企业在2010-2018年九年间竞争力方面的盈余管理的异同。该研究使用了斯洛伐克、捷克、匈牙利和波兰企业的息税前收益的4,543个观察值以及拉脱维亚、立陶宛和爱沙尼亚企业的息税前收益的1,633个观察值作为最终样本。对所分析的金融数据集进行了具有所有必要假设的时间序列方法。单位根计量经济模型的结果显示,在这些国家中有显著的相似之处。维谢格拉德集团和波罗的海集团的企业利用盈余管理的工具来提高竞争力。所得结果从管理方面证实了系统而合法的操纵。使用1,000,000蒙特卡罗模拟对同质性测试进行的定量分析表明,这些新兴国家的操纵存在显著的时间差异。2014年标志着V4国家在盈余管理方面的彻底“加速”,2016年是波罗的海国家的重点。
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引用次数: 15
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