主题：财务和人力资源松弛如何影响公司绩效：来自中国的证据

时间：9th November 2011，周三 19:00—21:00

地点：图书馆六楼多媒体教室

The objectives of this paper are to investigate whether and how the interaction between financial and human resource slacks influences firms’ performance, and how this interaction affects to firms’ performance of different ownership structures in China. For this purpose, we use a large-unique longitudinal data from 11,985 Chinese listed companies during 2000-2009. We find that (1) the interaction between absorbed financial slack and human resource slack is negative and significant, and the interaction between unabsorbed financial slack and human resource slack is negative and not significant; (2) The interaction of absorbed financial and human resource slacks is less negative for POEs than SOEs, and not significant. The interaction of unabsorbed financial and human resource slacks is less negative for POEs than SOEs, and significant. (3) SOEs lead to weaker interaction between financial and human resource slacks on performance than their counterpart of the POEs. We explored these insights and their implications for theories in business research and managerial practice.

主讲人：Mohan Fonseka

a PhD candidate specialized in Accounting and Finance at School of Management, Xi’an Jiaotong University, was invited by Department of Accounting, Xi’an International Business School to share his research skills and experience on publishing research outcomes on international journals. Doctor Fonseka has published papers in African Journal of Business Management and Asia Pacific Journal of Management, both of which are SSCI listed journals.