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21.
Ali Meftah Gerged Lane Matthews Mohamed Elheddad 《Business Strategy and the Environment》2021,30(2):908-930
This paper examines the effects of disclosing greenhouse gas (GHG) information mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel database of the United Kingdom's FTSE 350 firms for the period 2011–2016. We use a nonlinear panel quantile regression (PQR) model to examine the relationship between GHG disclosure (GHGD) and COC in the United Kingdom. This technique was supplemented by conducting a two-step generalised method of moment (GMM) estimation to address any concerns related to the potential existence of endogeneity problems. Our findings suggest that high-level GHGD appeared to be negatively associated with COC up to a certain level, which is known as the turning point; then, any increase in GHGD is likely to increase the COC. This means that the nonlinear association between GHGD and COC is evidenced in our study and takes a U shape. Likewise, our findings are associative of a moderating effect of the 2013 carbon disclosure regulation (CDR) on the GHGD–COC nexus. We argue that mandatory GHGD and GHG risk are linked so that those companies that are associated with higher GHG risk have a tendency to be better disclosers. Consequently, we urge regulators to design GHGD regulations in a way that mirrors corporate environmental risk and leads to a lower COC in order to align the interests of corporations with those of the society at large. 相似文献
22.
冯儒梅 《中小企业管理与科技》2021,(9)
随着我国电网逐渐向智能电网迈进,信息技术在电能传输、转换、分配、调度等方面的应用,使电力企业可以进行结构调整,提高电力系统管理水平。据统计,2011年,我国电力信息化投资达220亿元,2012-2015年,电力工程建设稳步推进。为了促进电力企业全面开展项目成本核算和有效控制,提高电力工程项目的效益,确定了典型方案设计模块,通过定额规则库与典型方案设计相匹配的方法,解决了安装过程中定额第一版遗留的一些问题,并通过设计选型等措施加强了成本控制。 相似文献
23.
提出行业性风险暴发的"腐蚀效应"理论,即存在着一种特殊的行业风险暴发过程:行业中各个企业的倒闭是沿着企业的资质链从低到高的顺序发生的.该过程的存在得到了数据回归证实.对于科技金融等新兴行业,警惕和积极防范腐蚀效应,对防范行业性风险具有重要意义.对于客户信任高度依赖的新兴行业,如金融科技等,最容易出现腐蚀效应.因此,在一度高速膨胀的网络贷款领域出现腐蚀效应具有一定必然性."腐蚀效应"的存在也否定了当前把网络贷款行业大面积爆雷的原因归咎于其开展"增信服务"的普遍观点,真正引发风险的原因是网络贷款行业中的企业资质参差不齐和无序竞争造成的无谓成本的大幅增加.从政府对行业的管理视角来看,在促进行业发展时不忘记防范风险十分重要.这在实质上是对制度-制度接口的设计问题.因此应当以制度设计理论来指导防范风险政策的制定,才能取得更好的效果. 相似文献
24.
王劲松 《中小企业管理与科技》2021,(2)
随着当前社会的不断发展,各行业都在有所改变,造价咨询企业也有着很大的进步。随着投资主体越来越丰富,那么全过程造价管理咨询已经逐渐地成为造价咨询行业的重要服务内容。论文先了解全过程造价咨询内容,再说明造价咨询企业全过程造价管理咨询服务的具体实施策略,为相关研究人员提供参考。 相似文献
25.
Adam S. Hayes 《Applied economics letters》2019,26(7):554-560
This study back-tests a marginal cost of production model proposed to value the digital currency Bitcoin. Results from both conventional regression and vector autoregression (VAR) models show that the marginal cost of production plays an important role in explaining Bitcoin prices, challenging recent allegations that Bitcoins are essentially worthless. Even with markets pricing Bitcoin in the thousands of dollars each, the valuation model seems robust. The data show that a price bubble that began in the Fall of 2017 resolved itself in early 2018, converging with the marginal cost model. This suggests that while bubbles may appear in the Bitcoin market, prices will tend to this bound and not collapse to zero. 相似文献
26.
江苏茶叶生产成本、规模及问题分析 总被引:1,自引:0,他引:1
对茶叶生产问题的研究有利于茶叶产业的发展与转型升级,通过运用2008—2017年间茶叶生产相关统计数据,论文以生产成本和生产规模为切入点,详细阐明江苏苏南和苏北地区的茶叶生产成本和规模的差异,深入剖析江苏茶叶生产中所出现的宏观问题,并据此提出对策与建议:加大扶持力度、培育龙头企业、提升茶农专业知识水平和开发茶文化旅游,以此助推乡村振兴政策的进一步实施和茶产业发展再上新台阶。 相似文献
27.
冯伟 《中小企业管理与科技》2020,(6):125-126
铁路工程建设中经常出现造价超概算的相关问题,对此,论文主要阐述了铁路工程造价的概算要求,并重点分析引起铁路工程造价超概算的原因,结合原因提出针对性的解决措施,希望能够避免工程造价超概算情况的发生,以供参考。 相似文献
28.
盛仲方 《中小企业管理与科技》2020,(7):9-10
近年来,随着建设工程行业的不断发展,工程项目也与日俱增,工程项目的规模越来越大,而工程造价在建设工程中变得愈加重要。从目前的状态来看,工程造价在工程项目管理中,存在或多或少的问题。论文就工程项目的造价管理方面进行具体的分析,希望能够给相关领域的发展有一定的帮助和参考。 相似文献
29.
The development of information and communications technology (ICT), particularly the Internet, has reduced trade costs. However, it remains unclear whether these reduced costs are reflected in the “extensive margins” of firms’ exports (which refer to the probability of firms exporting) or the “intensive margins” (which refer to the value of firms’ export). To test this, we used the concepts of information cost and binary margins, an augmented trade model of firm heterogeneity, a two‐stage Heckman estimation, and data from the World Bank Enterprise Survey of Chinese firms in 2012. The results revealed that reduced trade costs from the use of ICT were positively related to extensive margins but that the connection with intensive margins was not significant. The results lead to the conclusion that reduced information costs related to a firm's exporting behavior were primarily reflected in variable trade costs. This study offers theoretical and empirical evidence for China's policies towards the Internet, which are relevant for the export of manufactured goods. The government should encourage the use of ICT to enhance firms’ export opportunities while facing current trade policy uncertainty. 相似文献
30.
We study the factors influencing the percentage of organic and fair trade certified coffee sold through a cooperative by growers of five cooperatives in Mexico. The percentage of coffee sold through the cooperative was used as a proxy of growers’ engagement with a cooperative. Using factor analysis and a fractional probit regression, we evaluated the proposition that the level of engagement can be explained by transaction cost economics, social norms and connections, and farmer and farm business characteristics. We found that farm size, uncertainty regarding cooperative time of payment to the members and cooperative commitment on price to be paid negatively influence the level of engagement. In contrast, asset specificity, relational commitment, and price have a positive impact on engagement. Our results may help cooperatives and policy makers to build strategies aiming to increase this level of engagement. This is relevant because lower grower engagement has been found to be positively correlated with weak performing cooperatives. 相似文献