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Corporate Social Responsibility and Earnings Management: Based on the Empirical Study of Shanghai and Shenzhen Stock A-share Manufacturing Listed Companies in China SONG Yan, TENG Ping-ping, QIN Chang-cai Chinese Journal of Management Science    2017, 25 (5): 187-196.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.022 Abstract （1924）      PDF（pc） （1KB）（52966）       Knowledge map    Save In this paper, listed manufacturing companies are taken for the study, based on 2012-2014 panel manufacturing sector listed company data, by using statistical software STATA 12 to study the impact of corporate social responsibility accrued earnings management and real earnings management. For a measure of corporate social responsibility, evaluation system of corporate social responsibility is constructed in the method of factor analysis.The index of scientific technological innovation, quality and safety is used in the evaluation system,the composite score for each enterprise as a measure of social responsibility; for measurement of accrued earnings management, the modified Jones model is used to measure discretionary accrual earnings management; for real measure of earnings management, Roychowdhury approach is taken to integrate abnormal product costs, abnormal flow from operating activities net, abnormal discretionary expenses as a true three-part activity measure of earnings management. The results show that:Listed manufacturing firms will also use accrued and real earnings management in two ways, and the Corporate Social Responsibility and accruals earnings management, real earnings management showed a significant negative correlation, suggesting that corporate social responsibility is a kinds of ethical behavior, the better social responsibility fulfill, the more transparent information disclosure, thereby inhibiting earnings management behavior. Results of this study to further enrich the research of corporate social responsibility and earnings management, It provides guidance and advice for the supervision of the manufacturing sector. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(1)

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Organizational Internal Learning, External learning and Organizational Performance in Corporations: The Moderating effect of Organizational Structure and Environmental Dynamism CHEN Guo-quan, LIU Wei Chinese Journal of Management Science    2017, 25 (5): 175-186.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.021 Abstract （2046）      PDF（pc） （1KB）（52957）       Knowledge map    Save Based on the literature and theoretical reasoning, models and hypothesis about relationships among organizational learning (internal learning and external learning), organizational structure (mechanistic structure and organic structure), organizational environment (environmental dynamism) and performance are built from the perspective of contingency theory. With a sample of 213 Chinese companies, Hierarchical Regressions are proposed to examine the moderation. Evidence is found to be consistent with the hypotheses by showing that the impact of organizational learning, both internal learning and external learning on organizational performance are moderated by organizational structure and environmental dynamics. The higher the dynamic environment and the lower the mechanistic structure (the higher the organic structure), the more obvious the effect of organizational learning, both internal learning and external learning, on performance. It is also found that the interaction effect between internal learning and external learning on organizational performance was more significant in organic structure and stable environment. While in mechanistic and dynamic environment, internal learning and external learning don't have synergistic effect on performance. In this study, factors that influence the effect of organizational learning from both inside and outside of organizations are combined to discuss, which makes a comprehensive understanding about how to create better condition and environment for performance improvement. Chinese companies should emphasize both internal and external learning, and integrate the two learning styles by structural design and environmental recognition. Finally, the limitations of the study are analyzed and the future development direction is proposed. Reference | Related Articles | Metrics | Comments（0）

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Robust Scheduling of Unrelated Parallel Machines Subject to Stochastic Breakdowns and Controllable Processing Times WANG Jian-jun, LIU Xiao-pan, LIU Feng, WANG Du-Juan Chinese Journal of Management Science    2017, 25 (3): 137-146.   DOI: 10.16381/j.cnki.issn1003-207x.2017.03.016 Abstract （1570）      PDF（pc） （1279KB）（52873）       Knowledge map    Save Inevitable machine breakdowns always degrade the performance of the initial schedule in the practice. Considering the controllable processing time in unrelated parallel machines layout, how to generate a robust schedule to reduce the expectation value of the loss cost caused by the stochastic machine failures is studied. Therefore, a robust scheduling strategy of two nested layers is designed. In the inner layer, a nonlinear 0-1 mixed integer model is built to calculate the expectation of the loss cost. Because of the model's complexity, it is translated into second-order cone constrains for solving efficiency. In the outer layer, sorting algorithm is designed based on the job's flexibility and the probability of machine unavailability. Due to inherent complex and unstructured nature, genetic algorithm is used to optimize job's flexible parameters, and to further enhance the robustness of the initial schedule. Through randomly generated numerical experiments, It shows that the proposed scheduling strategy is robust against different disturbance cost per unit time and different mean time to repair of machine breakdown. The research has a certain reference for sorting robust schedule and optimizing job's flexible parameters. Reference | Related Articles | Metrics | Comments（0）

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The Effect of Player Participation on the Evolution of Cooperative Behaviors in Scale-free Networks XIE Feng-jie, WU Xiao-ping, CUI Wen-tian, CHEN Zi-feng Chinese Journal of Management Science    2017, 25 (5): 116-124.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.014 Abstract （1554）      PDF（pc） （1KB）（52702）       Knowledge map    Save The evolution of cooperation in prisoner's dilemma game (PDG) and snow game (SG) on scale-free networks has been explored in this study. One-shot two-person game is played between neighbors on scale-free networks. Players have two possible strategies, cooperate or defect, and the strategies evolve according to the update rule of limited population analogue of replicator dynamics. Different from previous studies in which a player can interact with all his neighbors in every round of the game, this work proposes a new interaction pattern of players. A player can interact with at most W neighbors in every round of the game, who are named as interacting-neighbors. The value of W reflects the limited time and energy of players, and thus describes the limited interaction level of players in a networked PDG and SG. Results indicate that a high-level of cooperation in PDG and SG can be achieved on scale-free networks as long as high-connectivity players interact with a small fraction of their neighbors, and the interaction levels of players have significant positive effects on cooperation. These results suggest that even if individuals in real world have limited time and energy to interact with each other, they could still preserve cooperation because their interactions are rooted in actual scale-free networks. Moreover, high-connectivity individuals such as leaders or directors in an organization, who generally prefer interacting with each other in real world, play an important role in the evolution of cooperation. Current work provides a new interaction mechanism in networked game and contributes to understanding the emergence of cooperation in real society. Reference | Related Articles | Metrics | Comments（0）

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The Research of Tourist Flow Hybrid Forecasting Model for Tourism Emergency Events CHEN Rong, LIANG Chang-yong, LU Wen-xing, DONG Jun-feng, GE Li-xin Chinese Journal of Management Science    2017, 25 (5): 167-174.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.020 Abstract （1560）            Knowledge map    Save Because of sudden explosiveness and destructiveness as well as information asymmetry caused by tourism emergency events, the tourist flow deviates from original patterns and presents nonlinear and linear features, which causes a great difficulty to tourist flow forecasting. Traditional forecasting methods cannot solve this complicated problem. The article proposes a kind of tourist flow hybrid forecasting model for tourism emergency events which include two methods. One method is Support Vector Regression (SVR). It has good ability to deal with nonlinear and small sample problems and has been successfully used in many forecasting fields by researchers. The other method is Autoregressive Integrated Moving Average (ARIMA) which can deal with linear problem easily. At same time, the three parameters C,ε,σ of SVR affect the accuracy of forecast. A kind of Chaos Particle Swarm Optimization (CPSO) is used in the article. By the local search ability of Chaotic Local Search(CLS) as well as global search ability of Adaptive Inertia Weight Factor (AIWF) in CPSO, the optimal parameters C,ε,σ of SVR can be found effectively. The detail process of tourist flow hybrid forecasting model is as follow. Firstly SVR is used to forecast tourist flow during emergencies. Meanwhile, CPSO is implemented to select the SVR parameters; Secondly ARIMA model is provided to forecast residual sequence of forecasting values. Finally two predicted values will be added, which leads to the final predicted values. Data set from Mount Huangshan during Wenchuan Earthquakes period are used to validate the effectiveness of the hybrid models. The number of the data is from February 12, 2008 to June 12, 2008, including the daily tourist flow and daily tourist flow before eight o'clock. The results show that the hybrid approaches are significantly higher in accuracy than CPSO-SVR and PSO-SVR., which provide an effective choice to tourism emergency events flow forecasting as well as similar industries facing the same situation.Next researches will focus on tourist flow forecasting under the background of big data. Reference | Related Articles | Metrics | Comments（0）

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Emission Reduction Effects and Its Spatial Heterogeneity of Rural Water Environmental Policy Based on Discrete Grey Model ZHANG Ke, MA Cheng-wen, FENG Jing-chun, XUE Song Chinese Journal of Management Science    2017, 25 (5): 157-166.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.019 Abstract （2693）            Knowledge map    Save With the growing pollution of rural water environment in China, accurate emission reduction measurement of rural water environment management is significant for the subsequent policies. It is difficult to effectively measure the effects of different kinds of policies due to the relatively small amount of data as well as its non-stability characteristics. Therefore, a multivariate discrete grey model is introduced to measure the emission reduction effect and then an empirical research is conducted. Firstly, the policies related to rural water environment management since 1995 are sorted out, and then they are classified into different groups and some representative policies are selected respectively according to the contents and targets. Secondly, the amount of different kinds of water pollutants emission is computed using the unit investigation and evaluation method. Furthermore, different groups of policies are introduced as virtual driven variables into the model, and competitive models strategy is adopted by setting a series of emission reduction measuring models. By comparing the adaptability among those models, the most adaptive model is selected to measure the emission reduction effect of different policy groups respectively. The research results show that rural water environment management policies are effective in general. Meanwhile, there exists certain difference about the emission reduction effect among three groups of policies. Moreover, the effect displays a spatial-clustering feature at province level. Lastly, some countermeasures are proposed to improve the management of rural water environment in China. It is hoped that the study will provide some reference for measurement of policy effectwith insufficient data. Reference | Related Articles | Metrics | Comments（0）

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Researching on A Grey Common Prediction Modeling with Strong Compatibility and Its Properties ZENG Bo, LIU Si-feng, QU Xue-xin Chinese Journal of Management Science    2017, 25 (5): 150-156.   DOI: 10.16381/j.cnki.issn1003-207x.2017.05.018 Abstract （1438）            Knowledge map    Save The complicacy of predictive modeling object gives rise to the diversity of form and mutual non-compatibility of structure of grey models. A grey common prediction modeling with powerful compatibility (CGPM) is established through putting the lagged item of dependent variable, corrective terms of linear and constant into grey model. The transformation conditions and equivalence properties between CGPM model and multivariable grey models which include GM(1, N) and GM(0, N) and single variable grey models including GM(1, 1), DGM(1, 1) and NDGM(1, 1) are proved in this paper. The effectiveness of CGPM model is verified by some calculation examples. The study findings have some positive significance for optimizing the structure of grey model and improving the commonality and universality of grey model. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(2)

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The Application of Data Mining Technology in CRM ZHANG Zhe, CHANG Gui-ran, HUANG Xiao-yuan Chinese Journal of Management Science    2003, (1): 53-59.   Abstract （3978）      PDF（pc） （809KB）（42453）       Knowledge map    Save Customer relationship management(CRM)is an important application field of data mining.Due to the support of data mining technique,CRM has more and more extensive marketing value and research value.In this paper,a survey of data mining applications for CRM is provided to investigate the use of data mining.The system structure of data mining for CRM is described.From the angles of customer life cycle and industry applications data mining applications are analyzed.Finally,combined with the current development of data mining techniques,further research trends of data mining applications for CRM and research directions of data mining technology application in CRM in China are indicated. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(32)

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A Study on the Consumer Behavior in Electronic Commerce LI Zhi-cheng, LIU Mei-lian Chinese Journal of Management Science    2002, (6): 88-91.   Abstract （9820）      PDF（pc） （806KB）（24625）       Knowledge map    Save In this paper,it has been first described about the characteristics of the consumer behavior based on electronic commerce which are more segmented consumer market,strengthened service demand,expanded selection zone and perceptual consumer behavior and consumer joining in the direct cycle of the production and consumption;then the micro and macro factors that have effect on the consumer behavior have been analyzed;finally,a model based on TPB to measure consumer behavior has been established. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(52)

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Supply Chain Management:Theory and Method SHEN Hou-cai, TAO Qin, CHEN Yu-bo Chinese Journal of Management Science    2000, (1): 1-9.   Abstract （7745）      PDF（pc） （2827KB）（17207）       Knowledge map    Save In the 1990s, supply chain management has become one of the most important methods to improve the competitiveness for the business organization in the intensive global competitive market. In this paper, we introduce the basic philosophy of the supply chain management, discuss the theoretical and practical background which facilitates the arising of supply chain management. After studying the supply chain management process, we review supply chain models for the management decision making and discuss their implications for our business management. Reference | Related Articles | Metrics | Comments（0）

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Platform Supply Chain Management: New Challenges and Opportunities Weihua Liu, Zhe Li, Shangsong Long, Yugang Yu, Baofeng Huo, Yanjie Liang Chinese Journal of Management Science    2025, 33 (1): 165-181.   DOI: 10.16381/j.cnki.issn1003-207x.2024.1643 Abstract （2355）   HTML （68）    PDF（pc） （5037KB）（14302）       Knowledge map    Save The continuous emergence of new-generation information technology has driven the deep integration of supply chain and platform economy， and supply chain management has stepped into a new stage of platform supply chain. The development of platform supply chain， while driving the evolution and transformation of business model， is also reshaping the boundaries between different market participants， which raises numerous challenges for academics and practitioners. Despite extensive research on platform supply chain has been conducted in recent years， a systematic literature review on this field is still lacking， especially regarding how to address the complex challenges in platform supply chain management and how to seize new opportunities in future development.Driven by reality and theoretical needs， a combination of descriptive statistics and content analysis is adopted to conduct a comprehensive and systematic review of the relevant research in the field of platform supply chain management in the core set of Web of Science and CNKI database from 2013 to 2023. Through quantitative analysis of literature from the past decade， the research hotspots and development trends in this field are identified， and further content analysis is conducted from both problem-oriented and method-driven perspectives. Based on the logic of “why-what-how”， the issues of platform supply chain management are summarized that have been addressed in the past decade from three angles： “why promote the construction of platform supply chain-what are the obstacles to promoting the construction of platform supply chain-how to promote the construction of platform supply chain”. The research challenges are then discussed， and opportunities for future research are identified.It is found that the research challenges in platform supply chain management include the complexity of collaboration and integration， the dual dilemmas of technology and data， the pressure of ecological design and innovation， and the governance dilemma and regulatory issue. Based on these findings， new opportunities of platform supply chain management in the future are proposed from four aspects： new environment， new technology， new ecology and new governance， which are platform supply chain collaborative operation under complex environment， platform supply chain operation decision-making considering technology empowerment， platform supply chain operation mode innovation under ecological background， and platform supply chain governance with multi-subject participation. It is hoped that new perspectives for theoretical innovation and deeper research in academia are provided and reference and practical guidance are offered for enterprises and organizations in coping with real-world challenges. Table and Figures | Reference | Related Articles | Metrics | Comments（0）

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Empirical Study of Influential Elements of E-loyalty DENG Ai-min, TAO Bao, MA Ying-ying Chinese Journal of Management Science    2014, 22 (6): 94-102.   Abstract （3738）      PDF（pc） （1439KB）（12074）       Knowledge map    Save Customer loyalty is an important factor for the network businesses to maintain market position and sustainable competitive advantage. However, the existing theoretical literature studies show that complexity and uncertainty of customer loyalty in the network environment have become a bottleneck to hinder further development of e-commerce. Therefore, on the basis of previous literature, structure equation model is built in this paper, regarding trust, online site characteristics, line logistics service quality, customer satisfaction, switching costs as external cause's latent variable, customer loyalty as endogenous latent variable. Questionnaire survey is used to collect empirical data, and factor analysis and structural equation model are introduced reveal influencing factors and action mechanism of customey loyalty in online shopping environment. The study turns out that in a network environment, trust can not only indirectly affect customer loyalty by customer satisfaction, but also can become the direct antecedent variables of customer loyalty. Online site characteristics and quality of logistics services commonly increase the customer satisfaction and indirect impact on customer loyalty accumulation; customer satisfaction and switching costs are the major factors with direct impact on customer loyalty in the network environment. The result reflects online shopping environment customer loyalty influencing factors and mechanism of action, there has very important reference value for network retailers to implement the plan of customer loyalty. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(9)

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Supply Chain Management in E-commerce Era LAN Bo-xiong, ZHENG Xiao-na, XU Xin Chinese Journal of Management Science    2000, (3): 2-8.   Abstract （6133）      PDF（pc） （936KB）（11667）       Knowledge map    Save E-commerce has been making great influences over global economy. This paper disusses the significant changes of market environment of enterpirses, the core tasks of supply chain management in E-commerce era and the theories and methodologies of managing supply chain in such situation. Reference | Related Articles | Metrics | Comments（0）

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A Study on Dynamic VaR Predicting Models for Oil Futures Market of Shanghai CHUN Wei-de, CHEN Wang, PAN Pan Chinese Journal of Management Science    2013, (2): 24-31.   Abstract （2749）      PDF（pc） （1672KB）（11318）       Knowledge map    Save The high leverage of futures means high-risk, and energy market is always concerned because of its strategic significance. So the risk measure of the energy futures market is very important to both investors and regulators. In this paper, four continuous price series are constructed to reflect different delivery period of oil futures listed in Shanghai. Based on different financial stylized facts, GARCH, GJR and FIGARCH are used to model volatility. Under the assumption of the conditional return obeying normal, student t and skewed student t (skst) distributions, dynamic VaR is measured. Then both LR (Likelihood Ratio) test and DQR (Dynamic Quantile Regression) test are used to backtest the accuracy of these models and try to extract the best valuable stylized facts. The results show that: (1) the dynamic VaR measurement with skst distribution is more accurate; (2) the GJR models based on leverage effect and FIGARCH models based on long memory do not perform better than GARCH model; (3) the average return of far futures is higher and dynamic VaR is easier to measure. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(1)

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Review of Research on Economics and Management Based on Generative Artificial Intelligence Xiangpei Hu, Yaxian Zhou Chinese Journal of Management Science    2025, 33 (1): 76-97.   DOI: 10.16381/j.cnki.issn1003-207x.2024.1390 Abstract （3420）   HTML （94）    PDF（pc） （2541KB）（11293）       Knowledge map    Save Using 87 high-quality Chinese management journals and 1177 high-quality English management journals as the basis for literature retrieval， a bibliometric analysis is conducted on research related to Generative Artificial Intelligence in Economics and Management. The analysis covers journal distribution， author and institution collaboration networks， and keyword-based literature analysis， organized according to the four subfields under the Management Science Department of the National Natural Science Foundation of China： Management Science and Engineering， Business Administration， Economic Sciences， and Macro Management and Policy. The findings include： 1） There are differences between Chinese and English-language literature. Chinese literature focuses on information resource management and library and information science. Collaborative relationships are primarily influenced by disciplinary， institutional， and geographical similarities. In contrast， English literature spans a wider range of journals， and institutions. However， consistent research outputs from cross-institutional collaboration have yet to emerge. Strengthening cross-disciplinary， cross-regional， and cross-institutional collaboration remains a need for both Chinese and English research. 2） In both Chinese and English literature， studies are mainly concentrated in the subfields of Macro Management and Policy， as well as Management Science and Engineering， with a strong emphasis on empirical and applied research. Business Administration and Economics have relatively fewer studies， and literature focusing on generative artificial intelligence technologies and associated risks is also limited. Furthermore， English-language literature exhibits a broader range of research themes and application areas than Chinese literature， with higher research volumes and greater thematic focus. Future research should emphasize the integration of generative artificial intelligence with management tools， theoretical theories， and complex management scenarios， as well as on addressing specific management research paradigms. Table and Figures | Reference | Related Articles | Metrics | Comments（0）

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Comparative Analysis of Credit Risk Models LIANG Shi-dong, GUO Bing, LI Yong, FANG Zhao-ben Chinese Journal of Management Science    2002, (1): 17-22.   Abstract （4516）      PDF（pc） （1602KB）（9919）       Knowledge map    Save This article analyzes the elemental reasons of the rapid development of current credit risk models,summarizes the primary models with mathematic words and compares the principles?advantages and disadvantages of these models Finally,we introduce the actual performance of the models Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(39)

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Mathematical Models in Finance Xia Yusen, Wang Shouyang, Deng Xiaotie Chinese Journal of Management Science    1998, (1): 1-9.   Abstract （4614）      PDF（pc） （1827KB）（9292）       Knowledge map    Save Mathematical models play a significant role to traders in financial market. The well known portfolio selection models and pricing models of financial derivative instruments are two breakthronghs of mathematical models in finance. The capital asset pricing model is a very valuable one following with these two sort of models. Further developments and applications of these models are two attracting topics in this field. Reference | Related Articles | Metrics | Comments（0）

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Historical Evolution and Future Prospects of Research on the Digital and Intelligent Transformation of the Agricultural Product Supply Chain Xujin Pu, Baihan Chen, Xiufeng Li Chinese Journal of Management Science    2025, 33 (4): 235-250.   DOI: 10.16381/j.cnki.issn1003-207x.2024.1660 Abstract （2000）   HTML （28）    PDF（pc） （3047KB）（9260）       Knowledge map    Save The digital and intelligent transformation of the agricultural product supply chain is considered crucial for improving agricultural efficiency， enhancing supply chain resilience， and promoting sustainable development. In this paper， 689 English - language literatures published by foreign scholars and 753 Chinese and English literatures published by domestic scholars， which are indexed in the Web of Science and CNKI from 1998 to 2023， are selected as samples. Bibliometric analyses on aspects such as the number of publications， keywords， and research hotspots are carried out on the data using CiteSpace and VOSviewer， and the historical evolution of the research on the digital and intelligent transformation of the agricultural product supply chain is sorted out. The research results show that： in terms of the number of publications， an upward trend year by year has been shown in the research on the digital and intelligent transformation of the agricultural product supply chain both at home and abroad； in terms of high - frequency keywords， the research focus of the digital and intelligent transformation of the agricultural product supply chain has been closely associated with technologies such as blockchain， the Internet of Things， and big data； in terms of the clustering of high - frequency keywords， eight clusters have been formed in the research on the digital and intelligent transformation of the agricultural product supply chain， and there is a common category of "blockchain" technology. Finally， the new models and new trends emerging in the digital and intelligent transformation of the agricultural product supply chain are analyzed， and prospects for future research were made. Table and Figures | Reference | Related Articles | Metrics | Comments（0）

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Study on the Optimization of Physical Distribution Routing Problem by Using Hybrid Genetic Algorithm LANG Mao-xiang, HU Si-ji Chinese Journal of Management Science    2002, (5): 51-56.   Abstract （5724）      PDF（pc） （1349KB）（9019）       Knowledge map    Save This paper establishes the optimizing model on physical distribution routing problem.On the basis of analyzing the weakness of genetic algorithm in local search,this paper builds a hybrid genetic algorithm which is the combination of genetic algorithm and local search algorithm for solving physical distribution routing problem,and makes some experimental computations.The computational results demonstrate that the hybrid genetic algorithm can overcome the weakness of genetic algorithm and local search algorithm,so the high quality solutions to the physical distribution routing problem can be obtained. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(152)

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Current and Future Studies on Structure of the Reverse Logistics System:A Review DA Qing-li, HUANG Zu-qing, ZHANG Qin Chinese Journal of Management Science    2004, (1): 131-138.   Abstract （4897）      PDF（pc） （1372KB）（8692）       Knowledge map    Save With growing environmental concern,reuse of used products is receiving much attention recently.The research of reverse logistics system has received growing attention of scholars.In this paper we survey the recent research results on the structure of reverse logistics system based on its research questions and research methods.The structure characteristics,design principles and facility location of the reverse logistics system are particularly introduced,and the issues for future research on the structure of reverse logistics system are proposed. Reference | Related Articles | Metrics | Comments（0） Cited: Baidu(781)