The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)

As the aging population, including frail older people, continues to grow in Mainland China, quality of life and end-of-life care for frail older people has attracted much attention. Advance care planning is an effective way to improve end-of-life care for people with advanced diseases, and it is widely used in developed countries; however, it is a new concept in Mainland China. The effects of advance care planning and its acceptability in Mainland China are uncertain because of its culture-sensitive characteristics. The (...) objective of this article is to discuss the serious social issue of caring for frail older people and illustrate the possibility of implementing advance care planning in nursing homes in Mainland China through a review of relevant literature, which will focus on legislation, healthcare system engagement, public engagement, and cultural issues. Recommendations to promote and implement advance care planning include choosing nursing homes as a proper setting, establishing an ethical climate, and enhancing public awareness. (shrink)

Academic experience has been found to significantly impact on the attitudes and behaviors of managerial decision-makers, which in turn influences corporate strategic decisions. However, the impact of academic decision-makers on corporate ethical decisions, particularly corporate social irresponsibility (CSIR), has yet to receive due attention to date. In this study, we integrate the upper echelons theory and managerial discretion literature to examine whether and when academic CEOs (CEOs with academic experience) influence corporate social irresponsibility (CSIR). First, we suggest that academic CEOs (...) discourage CSIR because they have higher moral standards; thus, their companies are less likely to engage in CSIR activities. In addition, we propose that negative attainment discrepancy (slack resources) reduces (enhances) academic CEOs' managerial discretion to incorporate their ethical preferences into their decisions, thereby weakening (enhancing) the above relationship. This study is the first to examine the relationship between academic CEOs and CSIR. Additionally, the empirical findings of this study offer crucial insights for shareholders and policymakers to prevent or mitigate CSIR effectively. (shrink)

Straw burning is one of the important causes of environmental pollution in rural China. As an important green production technology, straw returning is beneficial to the improvement of rural environment and the sustainable development of agriculture. Based on the improved planned behavior theory, taking the survey data of 788 farmers in Shandong, Henan, Hubei, and Hunan provinces as samples, this paper uses a multi-group structural equation model to explore the driving mechanism of subjective cognition on the adoption behavior of farmers’ (...) straw returning technology. The results show that behavioral attitude, subjective norm, and perceived behavioral control, which represent subjective cognition, all have significant driving effects on farmers’ intention to adopt straw returning technology. Behavioral intention plays a mediating role in the process of subjective cognition driving farmers’ adoption behavior of straw returning technology. Government support has a moderating role in the path from farmers’ behavioral intention to behavioral response. The subjective cognition of different types of farmers has a significant driving effect on the adoption intention of straw returning technology, but the driving strength weakens with the increase of the degree of farmers’ concurrent occupation. This study provides guidance for improving the government’s straw returning policy and regulating straw returning behavior. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned relationships (...) by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned relationships (...) by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

Relying on social capital to promote farmers’ adoption of green control technology is of great significance for the governance of rural environment and the realization of sustainable agricultural development. Based on the survey data of 754 farmers in Shandong Province, this paper uses the Probit model and the instrumental variable method to empirically analyze the impact of social capital on farmers’ green control technology adoption behavior. The results show that: social capital has a promoting influence on farmers’ green control technology (...) adoption behavior; the influence of the three dimensions of social capital on farmers’ green control technology adoption behavior is in turn social norms, social networks, and social trust; social networks play an enhanced moderating role in the process of social trust and social norms promoting farmers’ green control technology adoption behavior; education level, the number of family labor force and annual family income level have a significant positive impact on farmers’ green control technology adoption behavior, while age has a significant negative impact. Therefore, the government should make full use of social capital to promote farmers to adopt green control technology. (shrink)

作為中華文化主幹並深深楔入中華民族生命形態塑造的儒學，在經歷了近代的跌宕起伏後也隨著時代變遷恢復生機回歸社會。中國大陸儒學傳承者們則開始從儒家文化系統與吾土吾民的精神生活、與國家國族建構的內在關係出發 來理解把握其意義，探索其當代功能及實現形式，在問題意識、學術範式和經典譜系等方面都形成了具有自己時代特徵的成果，並引起方方面面的關注。儒家網不僅是對這一成果集中展示的平臺，也是這一文化復興運動的重要參 與者。本書詳細介紹了儒家網在當下儒家復興中所處的位置和所起的作用，意在通過瞭解儒家網的發展歷程，推動傳統文化創造性轉化，促進儒家復興與中華民族復興的同頻共振，以對今後儒學的良性發展起到推動作用。.

Research based on the behavioral theory of the firm (BTOF) argues that firms will actively adopt strategic actions to respond to performance that falls below aspirations, that is performance shortfalls. However, most previous studies have focused on market-related strategic actions, paying less attention to the impact of performance shortfalls on non-market-related strategic actions, especially corporate social responsibility (CSR) and corporate social irresponsibility (CSI). In this study, we propose that firms facing performance shortfalls are likely to reduce CSR levels and increase (...) CSI levels. In addition, we also propose that board characteristics (board size, board age and board tenure) have a significant moderating effect on the above relationship. Empirical analyses based on an unbalanced panel data of China's listed firms from 2010 to 2018 show that our arguments are largely supported. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Whether and when returnee executives influence corporate fraud remains an important unresolved theoretical and practical problem. Referencing upper echelons theory and the literature on managerial discretion, we propose that firms with more returnee executives are more likely to engage in corporate fraud. In addition, we propose that the relation between returnee executives and corporate fraud is subject to organizational indicators that reflect executives’ managerial discretion. Specifically, we propose that long-term performance surplus and corporate visibility diminish the positive impact of returnee (...) executives on corporate fraud. We use privately controlled Chinese public firms, including 11,519 firm-year observations of 2215 privately controlled Chinese public firms from 2010 to 2021, as our research object and adopt a bivariate probit model to investigate our theoretical assumptions. Our test results are consistent with our predictions. This study enhances the existing understanding of the dark side of returnee executives from a corporate fraud perspective. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 17-32, January 2022.

Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

This study was designed to investigate the impact of self-relevance between preschool children and recipients on children’s sharing behavior in dictator games using a forced-choice resource distribution paradigm. Experiment 1: A total of 75 children aged 3-6 years were evaluated in a first-party situation in which they were distributed as recipients and dictators and shared resources with distracting recipients with different extents of self-relevance under three different payoff structures, including non-costly, costly and envy structures. Children could choose between a sharing (...) option and a non-sharing option. The results showed that, in a first-party situation, children aged 3-6 years old typically share more resources with highly self-relevant recipients (friends) than with moderately self-relevant recipients (acquaintances) and lowly self-relevant recipients (strangers) and that they share more resources with moderately self-relevant recipients (acquaintances) than lowly self-relevant recipients (strangers). Experiment 2: A total of 62 children aged 3-6 years old were evaluated in a third-party situation in which they were distributed not as recipients but only dictators, making decisions between the options of sharing more or sharing less with distracting recipients who had different extents of self-relevance under three different payoff structures, such as non-bias, high self-bias and low self-bias. The results showed that, in a third-party situation, children typically share in a similar manner to that of Experiment 1, meaning that children display selective generosity and that the self-relevance between the children and recipients played a key role. Across age groups, this study of preschool children (total N = 137) demonstrates a degree of effect of self-relevance on preschool children’s sharing in first-party and third-party situations, with highly self-relevant recipients receiving a more preferential share in the dictator game than those with low self-relevance, although this effect was stronger in the older preschool children. (shrink)

中国文化领域里有一条《道》。它由来已久,无不贯通,是中国传统文化的理路,构成中华民族精神的脉络。中国哲学的独到精神有二,亦是这《道》之精髓:以《人》为本——中国哲学有独特的人文历史传统,在总体上呈现无 神论倾向。以《和》为本——中国哲学强调综合思维,总结《共生》规律,灾质是一种和谐之《道》。另外,中国哲学在表述上遵循非逻辑化特征,具有诗化特色和无穷魅力。.

本书饱蘸着我军军魂所赋予我们的激情,与战友们一起追忆我军以往的辉煌历程,讴歌我军当今的伟大壮举,憧憬我军未来的丰功伟绩,漫议军人的理想、信仰、道德、信念、气节、情操、奉献、价值。.

本书通过“正气篇——军人气节的导向”、“骨气篇——军人气节的本色”和“豪气篇——军人气节的展示”三个方面,阐明革命军人气节本身所体现出来的深层底蕴、内在价值和外在表现。.

本书以新旧全球化为历史平台,以交往实践观为哲学视界,重新梳理了马克思主义哲学的发展过程,并由此论述了邓小平理论,江泽民“三个代表”重要思想的哲学基础。.

本书写作受中山大学人文社会科学发展基金重大项目资助,本书出版受华夏英才基金资助。.

本書分為《儒學》與《人生》兩編。《儒學編》主要從儒家哲學史的方面，分別論述了先秦的孔子、孟子、荀子的思想。漢代大儒董仲舒及宋代道學的集大成者朱熹的思想。儒學是中國傳統文化的主流，從漢武帝定儒術於一尊直 到清末二千多年的中國封建社會裏，儒學居於統治地位。儒學中有糟粕和精華兩部分。去其糟粕，取其精華對當代社會也有其現實意義，作者認為儒學就是人學，就是教人學會做人。哲學不是空談，要落實到實踐上、行動上。《 人生編》首先講對儒學要全面地理解，儒學以修身為本，修己安人，德行為先，貴在提高人的思想境界，給人一個安身立命之地。儒學不是宗教，但卻具有宗教的作用。儒學的核心是“仁體禮用”“禮之用，和為貴”。和而不同 ，各得其所，各盡其能，各安其位，各司其事，各盡其職。自強不息，和諧共進，日新又新，達於盡善盡美，臻於世界大同。.

本书为法制研究文集,致力于探讨中国社会与人生所表达的生活方式,探索其中所蕴藏的活的规则,即自然之法,从追索中国自家的“立法”,讨一个“说法”,进而得出一个“活法”。.

藤原文亮(1963~),1996年加入日本国籍,现为日本九州看护福祉大学副教授.

本书为“高校人文与科学教育丛书”之《中西历史的人文精神》。全书主要包括中国人文精神的历史演变,中华传统人文精神的近代转换以及中国人文精神的当代建构等.