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排序方式: 共有103条查询结果,搜索用时 310 毫秒
51.
Rajesh K. Aggarwal Mark E. Evans Dhananjay Nanda 《Journal of Accounting and Economics》2012,53(1-2):466-487
We examine relations between board size, managerial incentives and enterprise performance in nonprofit organizations. We posit that a nonprofit's demand for directors increases in the number of programs it pursues, resulting in a positive association between program diversity and board size. Consequently, we predict that board size is inversely related to managerial pay-performance incentives and positively with overall organization performance. We find empirical evidence consistent with our hypotheses. The number of programs is positively related to board size. Board size is associated negatively with managerial incentives, positively with program spending and fundraising performance, and negatively with commercial revenue, in levels and changes. 相似文献
52.
Environmental, Social, and Governance (ESG) scores can act as an indicator for sustainability performance of organizations. This paper explores an empirical evidence for the relationship binding ESG scores and sustainability performances of firms. We observe and evaluate the ESG performance scores of 1,820 firms globally for 5 years, from 2014 to 2018 on 10 major themes and over 400 different indicators, as listed by Thomson Reuters and is captured from the Bloomberg terminal data. We posit five hypotheses to check the relations binding ESG scores and the total sustainability performances of firms. A Partial Least Square (PLS) analysis and standard bootstrapping using Smart PLS 3.0 software is used to observe the results and to evidence the direct and moderating effects among latent variables contributing to sustainability performances. We observe a significant and negative moderating effect of ESG performances, independently over the all direct relations, considering their relationship to ESG performances. One of the major implications of this research is in the direction of assigning priorities while considering environmental‐, social‐, and governance‐related themes in the implementation of any strategies or policies into practice. 相似文献
53.
In this article, we attempt to explore global leadership and global mind‐set from the perspective of mindfulness. Through a synthesis of the literature on mindfulness and scholarship on global mind‐set and global leadership, this article explicates the importance of mindfulness in developing a global mind‐set and, thereby, acquiring global leadership competencies. Taking a task‐analytic approach to global leadership, we attempt to elaborate on how mindfulness can act as an important antecedent for global mind‐set and hence for global leadership. Implications for future research and managerial practice are highlighted. © 2015 Wiley Periodicals, Inc. 相似文献
54.
The dramatic growth of Credit Default Swaps (CDS)—contracts that allow creditors to hedge their default exposure or take leveraged credit positions—threatens to complicate the resolution of financial distress in ways that existing reorganization methods and institutions have yet to adapt to. CDS contracts undermine a major premise that underlies current reorganization methods—namely, that the holder of legal rights has, and is motivated by, corresponding economic interests. Because hedging in the CDS markets immunizes creditors from the debtor's financial condition, they effectively separate their legal rights and economic interests. In this article, the authors discuss the challenges this separation poses for the resolution of distress both in and out of bankruptcy, and consider ways in which “on‐ground” realities may be reconciled with the legal structure that underlies the resolution of distress. At a minimum, disclosure of CDS positions in times of financial distress—along the lines of the disclosures presently required of equity investors under the Williams Act—are an essential first step toward a solution. 相似文献
55.
Karen Cole Rachel Dingle Rajesh Bhayani 《International Journal of Nonprofit & Voluntary Sector Marketing》2005,10(1):43-52
- The recruitment of pledgers (as a proxy for potential legators) to charitable organisations plays a vital role in their continued success, and as a percentage of all fundraising income generated it can represent substantial proportions. However, of all the ‘donation asks’ made of supporters, asking for a legacy is the most difficult. Therefore, it is important that the target audience should be as well researched and highly targeted as possible.
- Help the Aged had reached the stage where decisions need to be made about its future marketing in order to protect longer-term income. The findings of this legacy targeting project were to feed into communication programmes, direct marketing, and the overall legacy marketing strategy.
- The key objective was to identify the best prospects to mail a legacy ask to, across the supporter database, with the likelihood that they are going to pledge as a result.
- It was found that whilst tailored data analysis comes at a price, the average value of a legacy justifies the cost of using sophisticated targeting tools. However, because of the pledge-to-legacy time lapse, there will always be issues with measuring any long-term return on investment (ROI). Nonetheless, pledgers have to be taken on their word for the purpose of testing (and subsequent rollouts). Pledge data should be tested and the outcomes should inform legacy marketing. However, as mentioned above, pledgers necessarily need to be taken on their word and therefore, formulating models based on the type and/or value of pledges is not recommended.
56.
A counter movement of anti-consumption runs from the very beginning of mass-consumption societies. Four distinct types of anti-consumers, simplifiers, global impact consumers, market activists, and anti-loyal consumers, have emerged in recent years. The primary focus of anti-consumption research has been on market activists and anti-loyal consumers. This article focuses on the other two groups (i.e., the simplifiers and global impact consumers). The authors address the need for scale development to measure the general anti-consumption attitudes of these two groups. The goal is to improve the ability to identify anti-consumption attitudes and to gain a better understanding of how anti-consumption relates to other key constructs such as self-consciousness, self-actualization, and assertiveness. 相似文献
57.
This paper provides the first systematic analysis of performance patterns for emerging funds and managers in the hedge fund industry. Emerging funds and managers have particularly strong financial incentives to create investment performance and, because of their size, may be more nimble than established ones. Performance measurement, however, needs to control for the usual biases afflicting hedge fund databases. After adjusting for such biases and using a novel event time approach, we find strong evidence of outperformance during the first two to three years of existence. Each additional year of age decreases performance by 42 basis points, on average. Cross-sectionally, early performance by individual funds is quite persistent, with early strong performance lasting for up to five years. 相似文献
58.
Rajesh Kumar Bhaskaran Irene Wei Kiong Ting Sujit K. Sukumaran Saraswathy Divakaran Sumod 《Managerial and Decision Economics》2020,41(5):710-729
This study examines the effect of environmental, social, and governance (ESG) activities on firm performance of 4,887 global companies. Mean difference test shows that firms with a high level of ESG activities are different from their low-ESG counterparts. The two-stage least square results suggest that ESG activities on (a) the welfare for internal stakeholders and best corporate governance practices are beneficial for firm performance and (b) antitakeover mechanisms (pollution control) adopted by firms are negatively (positively) valued by market players. Overall, this is the first study to examine the effects of ESG on the market-based and accounting-based performance of global firms. 相似文献
59.
Rajesh Rajaguru 《Asia Pacific Journal of Tourism Research》2013,18(4):375-388
Motion pictures play a predominant role in enhancing the consumers' awareness of tourism destinations and inspiring their motivation to visit destinations. “Hallyu” (Korean Wave), a platform of Korean cultural exports, has altered the Korean tourism industry and now attracts travelers from around the world. Utilizing the popularity of the Korean Wave, the Korean Tourism Organization promotes Korean tourism attractions through motions pictures, including Korean films, television drama series, music and K-pop. The visual, vocal and celebrity effects which emanate from Korean motion pictures are expected to influence travelers' intent to visit and actual visitation. A questionnaire was distributed to Thai travelers and a total of 191 valid questionnaires were analyzed using regression analysis. The results indicate that visual and vocal effects emanating from Korean motion pictures fueled travelers' intention to visit Korea and explore Korean culture and tourism attractions. However, the results indicate no significant effect of celebrity endorsements on travelers' intentions. 相似文献
60.