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931.
何一鸣 《上海立信会计学院学报》2006,20(5):46-51
文章首先把利益相关者区分为“初级利益相关者”和“次级利益相关者”,并解释了利益相关者参与公司治理的原因;在此基础上提出“随机索取权”和“随机控制权”的概念,进一步探讨利益相关者关系契约网络化下的公司治理结构的一般模型;最后文章认为,公司的共同治理是利益相关者关于公司所有权结构最优配置的契约集合,它是由内部治理结构、外部治理结构和边缘治理结构有机组合而成。 相似文献
932.
Marco Fasan Elise Soerger Zaro Claudio Soerger Zaro Barbara Porco Riccardo Tiscini 《Business Strategy and the Environment》2021,30(5):2702-2712
Supply chain management played a central role during the COVID-19 crisis, as the outbreak of the pandemic disrupted the majority of all global supply chains. This paper tests whether companies that use green supply chain management (GSCM) practices benefited from a buffer effect in the context of COVID-19. Our empirical analysis, conducted on a sample of U.S. companies, shows that GSCM companies experienced less negative abnormal stock returns during the crisis. This result contributes to the literature on financial impact of GSCM, finding that GSCM is perceived as an effective risk management tool and can serve as an effective drug against COVID-19 crisis. Our paper also contributes to the business debate on the role of green supply chains in the post-COVID19 world. 相似文献
933.
Mychal Langenus Michaël Dooms 《International Journal of Logistics Research and Applications》2015,18(3):251-275
Over the past decades, literature has been focusing increasingly on performance management. A great deal of studies have pointed out that performance management has evolved from mere financial measurements to a multitude of indicators, and that the subject being measured can range from micro-level (an organisation), meso-level (industry) to macro-level (regional or national) performance. The authors will research which academic literature has focused on the performance measurement and management of the meso-level and how that is translated in practice, with special attention for the port industry. In practice, the authors observe that mostly so-called ‘observatories’ are responsible for monitoring the performance of infrastructure industries. Within this context the authors will examine the cooperative efforts of the past 20 years between universities and the European port industry. Based on this analysis, research and policy recommendations will be made on industry performance management, with specific consideration for port industry performance management. 相似文献
934.
935.
Shubham Chavriya;Gagan Deep Sharma;Mandeep Mahendru; 《Annals of Public and Cooperative Economics》2024,95(2):527-551
Despite extensive research on the relationship between financial inclusion and macroeconomic growth, little is known about the role of financial inclusion as a significant driver of macroeconomic growth in developing countries. Financial inclusion could boost sustainable macroeconomic growth, which has been a key policy goal for governments worldwide because it affects employment, population, inequality, and poverty. This study explores the influence of crucial financial inclusion indicators on developing countries' macroeconomic growth. The study shows that digital finance, financial technologies, financial outreach, financial literacy, demographics access to finance, microfinance and financial stability are the ways through which financial inclusion affects macroeconomic growth. We used the Scopus database to get information from 419 research articles and analyzed those to figure out how financial inclusion affected macroeconomic growth from 2006 to 2020. The study will help policymakers, governments, and marketers develop policies to involve everyone in the financial system, which results in macroeconomic growth. 相似文献
936.
José V. Frias‐Aceituno Lázaro Rodríguez‐Ariza Isabel M. Garcia‐Sánchez 《Business Strategy and the Environment》2014,23(1):56-72
The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, corporate governance and contribution to developing sustainability. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating stakeholder engagement. This paper examines the validity of the hypotheses of the theories of agency and of signalling, and analyses the political costs and those borne by owners in voluntarily developing this new type of business document. More specifically, in order to determine their prevalence among the suggested reasons for these paradigms, we analyse the effect of industry concentration, together with other factors, in the development of integrated reporting. The analysis of a non‐balanced sample of 1590 international companies for the years 2008–2010, in which a logistic regression methodology is applied to panel data, reveals the negative impact of industry concentration on the development of a more pluralist report, simultaneously taking into account stakeholders, sustainability and the long‐term viewpoint, as well as questions of responsible investment, business ethics and transparency. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment 相似文献
937.
Kentaro Azuma;Akira Higashida; 《Business Strategy and the Environment》2024,33(4):3669-3686
This study investigates the relationship between climate change disclosure and institutional investors. A particular focus of the present study is the question of if and how the relationship is affected by the Principles for Responsible Investment (PRI). A relevant context to the question is shareholder engagement, where institutional investors' legitimacy affects the outcomes. Thus, this study examines Japan, where shareholder engagement is the main pathway for institutional investors to convey their ESG-related influence to investee companies. Using the stakeholder salience theory as a theoretical framework, the empirical results of analyzing 17,604 firm-year eXtensible Business Reporting Language (XBRL) documents of listed Japanese companies provide evidence for the following. First, institutional stakeholders' holding ratio has positively influenced corporate climate change disclosure (power). Second, the positive influence of institutional investors is more significant when PRI-signed institutional investors are present (legitimacy). Third, the aforementioned relations gained statistical significance gradually during the analysis period (urgency). Fundamentally, this study shows that the stakeholder salience theory contributes to a deeper understanding of the relationship. 相似文献
938.
939.
This paper studies the impact of Mobile Financial Systems’ usage on microcredit delinquency ratios in Tunisia by using either a two-part model or matching econometric procedures. Our large dataset contains all of the administrative registers that belong to the six branches of Enda, the incumbent Institution leader in Tunisia. We find a significant reduction of 4.92 days of late repayment for an average user of MFS in an environment where 15% of loans have been paid late at least once. We foresee a tremendous opportunity to improve the MFIs’ repayment ratios and, consequently, provide microcredit customers with more financing for income generating activities. 相似文献
940.
The study aims to identify the potential determinants of financial inclusion and its impact on the Indian Muslim minority in Tamil Nadu. statistical package for social science and analysis of moment structures software packages were used in the study. Confirmatory factor analysis and structural equation modelling techniques were applied to examine the collected data (n = 300) from the Vellore district from April 2022 to March 2023. The study reveals that financial awareness, access and quality positively and significantly impact financial inclusion. However, the financial usage dimension is statistically insignificant. Additionally, the results from the moderation effect reveal that financial access and quality, along with age and annual income, significantly influence financial inclusion. In conclusion, the study contributes new dimensions to the existing literature by exploring the financial inclusion of Muslims and suggests implications and future scope for further research. 相似文献