In recent years, an increasing number of quantitative researches have been conducted in the field of international harmonization of China Accounting Standards(CAS). However, differences even contradictions do exist in the conclusions due to different research perspectives, samples, variable and period selection as well as the method adopted. Firstly, this paper systematically reviews the quantitative research literature on the international harmonization progress of CAS from the following four aspects: the degree of harmonization of specific items in CAS with that of in International Accounting Standards (IAS), differences in accounting numbers, accounting information, and earnings quality in various financial reports compiled based on CAS or IAS respectively. Lastly, suggestions for future research are provided.
This research collects and analyses the profitability data of Chinese listed companies from 1992 to 2004. Results show that, on average, the profitability of Chinese listed companies has declined over the period. Post-IPO earnings also exhibit a downward trend. A further analysis reveals that changes in listed firms’ profitability ratio follow a strong mean reversion pattern.
Using an indigenous model of Chinese brand relationship quality (CBRQ), the author analyzes the transfer phenomenon of the time-honored brand equity between parents and children from the perspective of combining intergenerational influence and brand equity. Results show that the time-honored brand equity from parents basically has no way to pass on to their children besides trust. Moreover, the positive relationships between parents and the time-honored brands are even destroyed to some extent. Implications related to the revitalization of the time-honored brands are also discussed.
In recent years, customer-based brand equity (CBBE) has been extensively studied in the marketing community. Central to the study of CBBE are its structure and the measurement. This paper focuses on the dimensions of CBBE, the interrelationships among them, and the analytical methodology of the measurement model. The authors empirically analyze 15 brands with data from 3928 consumers of four industries including toothpaste, roll film, cell phone, and gym shoes. A CBBE measurement model is constructed and the application of the model is discussed. Suggestions are also provided for brand management and directions for future research.
Using an open-ended questionnaire, this research firstly collects data from 249 managers and employees in various companies to identify behaviors and characteristics of transformational leadership in China. A content analysis reveals that transformational leadership includes eight specific categories in China. Then, transformational leadership questionnaire (TLQ) is developed in the second study by means of expert discussion. Exploratory factor analysis (EFA) of data from a sample of 431 employees shows that transformational leadership is a four-dimension construct in China, including moral modeling, charisma, articulate vision and individualized consideration. The third study further confirms TLQ’s construct validity through confirmatory factor analysis (CFA) of data from another sample of 440 managers and employees. Internal consistency analyses and hierarchical regression analyses indicate that TLQ has sound reliability and concurrent validity.
Virtual marketing teams have emerged in T Company, a regional branch of China Telecom, and led to tremendous success in recent years. It is beneficial to explore the reasons behind such a phenomenon and to identify the factors leading to high performance. Investigating these issues also helps deepen our understanding of managerial experience and some important organizational changes that Chinese state-owned enterprises are going through. In this case study, analysis of the characters of high performing virtual marketing teams in T Company concentrates on four main team processes, namely virtuality and communication, personnel selection, trust, and motivation. Key factors contributing to the team’s high performance are analyzed, and the implications of the results for management and future research directions are also discussed.
The concept of modularity can be applied not only to complex product system design, but also to business system interpretation and design.However, the amount of literature on modular organization is much less than that on product modularity. Based upon a case study on Haier’s reengineered business-process system after the “market-chain” reform, this paper examines the course of its process decomposition to form a prototype of modular organization, and further analyzes the evolution of the three key factors in the design rules, which make the independent modules interact with others to form a complex system. The study shows that a system will gain strategic flexibility when more business units in service supplying and product manufacturing are treated as modules of the firm. Meanwhile, a system will become more complex when the number and variety of modules increase, which in turn induces the evolution in the process of the modular organization’s decomposition and integration.