Content of Busines Administrtion in our journal

Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select A Study of the Influencing Mechanism of HRM Strength on Employees' Creativity: Based on the Dual Intermediary Tests of Ability and Willingness ZHAO Ruo-nan, JIA Jian-feng, YAN Jia-qi Contemporary Finance & Economics    2020, 0 (12): 75-85.   Abstract （304）            Knowledge map    Save The importance of innovation to modern enterprises is self-evident. The employees’ creativity is the source of corporate innovation. Starting from the idea of laying strength on both of the content and the process and by integrating the two perspectives of social interaction and psychological factors, this paper makes use of 234 pieces of multiple time-point matching data to discuss the dual intermediary transfer mechanism between the strength of human resources management and the employees’ creativity. The results show that firstly, the strength of human resources management has a positive impact on the employee-oriented socialization strategies and the affective commitments; secondly, the employee-oriented socialization strategies and the affective commitments are playing a dual intermediary role between the strength of human resources management and the creativity; and thirdly, there is no significant difference between the intermediary role of the employee-oriented socialization strategies and the affective commitments. Reference | Related Articles | Metrics | Comments（0） Select Can Industrial Competition Curb Tactic Textual Information Disclosure? Empirical Evidences from the Tone of the Annual Reports of Listed Companies CHEN Liang-yin Contemporary Finance & Economics    2020, 0 (12): 86-98.   Abstract （301）            Knowledge map    Save Few studies have focused on the factors affecting the tone of annual reports of listed companies. Based on the data of listed companies from 2007 to 2017, the findings of this empirical study show that if the degree of industrial competition is higher, the tone of the annual reports of listed companies will be less positive. Further analysis shows that if an enterprise has stronger industrial competitive position and higher degree of diversification, the negative impact of industrial competition on the tone of its annual report will be weaker. If the institutional shareholders and the management hold more shares, the negative impact of industrial competition on the tone of its annual report will be stronger. The results of the tests based on the mediating effects suggests that industry competition can reduce the degree of ramification of earnings forecast by the analyst and in turn improve the information environment of the company through restricting the management of the positive tone. The above results indicate that macro industrial factors will affect the textual information disclosure in the listed companies. Reference | Related Articles | Metrics | Comments（0） Select Can Industrial Competition Curb Tactic Textual Information Disclosure? Empirical Evidences from the Tone of the Annual Reports of Listed Companies CHEN Liang-yin Contemporary Finance & Economics    0, (): 86-98.   Abstract （19）            Knowledge map    Save Few studies have focused on the factors affecting the tone of annual reports of listed companies. Based on the data of listed companies from 2007 to 2017, the findings of this empirical study show that if the degree of industrial competition is higher, the tone of the annual reports of listed companies will be less positive. Further analysis shows that if an enterprise has stronger industrial competitive position and higher degree of diversification, the negative impact of industrial competition on the tone of its annual report will be weaker. If the institutional shareholders and the management hold more shares, the negative impact of industrial competition on the tone of its annual report will be stronger. The results of the tests based on the mediating effects suggests that industry competition can reduce the degree of ramification of earnings forecast by the analyst and in turn improve the information environment of the company through restricting the management of the positive tone. The above results indicate that macro industrial factors will affect the textual information disclosure in the listed companies. Reference | Related Articles | Metrics | Comments（0）