Integrity and Transparency

Abstract

The author offers commentary concerning the importance of an evaluator'S disclosure of prior or current relationships with custody litigants; of diligence in the creation and maintenance of records; and of cooperation with those wishing to scrutinize one'S work. The position is advanced that all information considered by an evaluator must be preserved, as must audio or video tape recordings of interviews and evaluative sessions. The author opines that where a thorough exploration of the bases for an evaluator'S opinions is impeded by deficient records or by the unavailability of certain records, the risk is increased that evaluator errors will go undetected.     

Writing from practice

This study investigates the effects of integration change on the integration success of German acquisitions in Poland. It is argued that the degree of integration change has a positive impact on two success measures, namely, economic growth and efficient co-operation, in the acquisition target. It is further argued that process transparency, participation and positive reinforcement are moderators in this relationship between degree of integration change and integration success. Hypotheses are tested on 521 Polish employees from twenty-nine German acquisitions made in Poland between 1991 and 1999. The results show that there was a positive relationship between degree of integration change and integration success as expected and that only process transparency emerged as a significant moderator of this relationship. Consequences for post-acquisition management after German acquisitions in Poland and limitations of the study are discussed.     

Organization–public relationships: An exploration of the Sundre Petroleum Operators Group

This study explored the organization–public relationship (OPR) within the context of the Sundre Petroleum Operators Group (SPOG) and the local community in Sundre, Alberta, Canada. A qualitative orientation was adopted because of the case study's focus on the individual experience of the relationship and the interest was to explore how the relationship was perceived by the people involved. Key relational elements such as trust, transparency, dialogue, control mutuality, commitment and satisfaction were examined in relation to the importance for relationship building and maintenance. In-depth interviews were conducted with both SPOG industry and community members (N = 18). The results indicated that after a crisis transparency was critical for rebuilding trust which was the foundation for the development of the industry–community relationship. Other relational elements were also considered important for maintaining healthy OPRs, but were considered secondary in relation to trust.     

信息透明度对B2B交易场作用的博弈分析

传统理论认为,低的信息透明度不利于买卖双方之间达成交易,无法实现资源在市场中的最优化配置,而提高信息的透明度将有利于改变这一局面。本文通过博弈论方法分析低信息透明度和高信息透明度分别对传统交易场和B2B交易场的负面影响作用,认为,高信息透明度对于在线交易并非完全是一件有益之事。在此基础上,本文提出了降低高信息透明度负面影响作用的方法。     

Connecting young adults to democracy via government social network sites

Young adults’ increasing disconnection with public affairs and heavy reliance on social media for political communication suggest a strategic use of social network sites (SNS) by the government to foster relationships with young citizens and to improve their citizenship. However, scholars and practitioners have not reached consensus about the exact influence of individuals’ experience with government SNS. Focusing on young eligible voters, this study proposes and tests a conceptual model that measures the perceptual, relational, and behavioral outcomes of public engagement with government agencies on SNS. Specifically, the findings revealed a positive influence of government SNS engagement on perceived government transparency, perceived political efficacy, and public participation but to varying degrees depending on the government level (e.g., federal, state, and local). This study suggests that there is limited influence of public engagement on the perceived government-citizen relationship quality through SNS. This empirical research demonstrates how a contextualized investigation of public engagement and relationship management provides insights into the role that SNS can play in connecting young adults to democracy.     

法令之后:政府信息公开经验现实的反思——基于省级《政府信息公开报告》文本的内容分析

政府信息公开是现代民主政治发展的产物,它不仅是保障公民知情权,强化民主政治的需要,而且有助于防止行政腐败,提高行政管理的质量。《政府信息公开条例》的颁布与实施,为透明政府建设提供了法律基础,在我国行政管理体制改革的过程中,具有里程碑的意义。从实证的角度出发,以省级政府信息公开报告为研究对象,分析地方政府贯彻政府信息公开条例中的成效及其存在问题,可以得知,加强组织体系建设,是政府信息公开制度建设的必要前提。     

财务信息公信力的特征研究

公信的财务信息具有内容和表述两方面的质量特征,并受重要性原则的限制。会计确认和会计计量与财务信息的质量特征相互作用的结果,或多或少地影响财务信息的公信力。     

信息透明度与经理薪酬契约有效性:来自中国证券市场的经验证据

本文以2003-2006年深圳证券交易所A股上市公司为研究对象,实证考察信息透明度对经理薪酬契约有效性的影响,试图从经理薪酬契约角度重新诠释信息透明度的经济后果.研究发现,信息透明度能够显著提高经理薪酬契约的有效性.具体而言,信息透明度越高的公司,经理薪酬业绩敏感性越高,经理薪酬与盈利业绩和亏损业绩之间的非对称性越小.研究还发现,与非国有企业相比,国有上市公司信息透明度对经理薪酬契约有效性的影响更加显著.本研究论证了信息透明度在减少股东与经理之间的信息不对称和降低公司代理成本中的重要作用.     

机构投资者信息搜寻、公开信息透明度与私有信息套利

本文利用特有的机构投资者私有信息搜寻数据,研究了机构投资者的信息搜寻、透明度与私有信息套利的关系。本文的研究发现,机构投资者的信息搜寻和信息披露的透明度降低了私有信息套利,而且机构投资者信息搜寻、信息披露透明度在私有信息套利严重的公司对降低私有信息套利的作用更加明显。同时,本文的研究结果也表明,机构投资者信息搜寻与信息披露透明度对私有信息套利存在交互效应,随着信息披露透明度的提高,机构投资者信息搜寻对私有信息套利的边际效应下降。     

信息透明度与公司治理效率——来自中国上市公司总经理变更的经验证据

本文以中国上市公司为研究对象,从会计信息系统和组织结构复杂性两个维度,建立了一套客观反映上市公司信息透明度水平的评价指标体系,并以此考察信息透明度对总经理变更与公司业绩之间敏感程度的影响.实证结果表明,公司信息透明度越高,总经理因业绩下降而被更换的可能性越大.这表明,公司信息透明度的提高不仅有助于投资者甄别管理者经营水平的高低,而且可以强化董事会对总经理的监管机制,从而增进了公司治理制度安排的效率.