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91.
《Journal of Contemporary Accounting and Economics》2019,15(3):100163
India has recently mandated corporate social responsibility (CSR) expenditure under section 135 of the Indian Companies Act 2013 – the first national jurisdiction to do so. In line with the “shareholder value maximization” concept, we document the positive impacts of CSR expenditure on firm performance measured by return on asset and cash flow from operations. Additionally, we find that, despite the regulatory requirement, mandated CSR legislation is a significant but not the sole determinant of actual CSR spending by firms; rather, firm-specific economic factors such as size, level of cash balance and cash flow from operations have a moderating effect. We also observe that CSR expenditure contributes to firm performance irrespective of the level of actual CSR expenditure relative to the level of mandatory CSR expenditure. Our findings potentially reconcile conflicting results presented in the literature and provide valuable information for governments and regulatory authorities that are considering the mandatory implementation of CSR expenditure. 相似文献
92.
混合型养老金计划是国际养老金计划发展的重要趋势,现金余额计划是美国养老金混合计划中发展较好、规模较大的一种私人养老金计划。该计划具有较低的养老金计划成本、资金筹措较具弹性、养老金给付享受政府担保、较好的激励机制、较强的透明度和携带性、为雇主和关键员工提供更高的福利保障、与其他计划搭配的计划组合效应等特定优势。美国2006年养老金保护法颁布实施后,该计划的年龄歧视、转换期的养老金蚀损、给付贴现则所导致的制度法律风险得以消除,使该计划具有较好的发展前景。美国现金余额计划对中国企业年金发展具有重要借鉴意义。 相似文献
93.
Measuring the impact of the Affordable Care Act of 2010 (ACA) on employer-sponsored health insurance is essential in an era of constant changes to health policy. Using data from the Kaiser Family Foundation Employer Survey, we focus on firms with fewer than 50 employees in order to isolate the effect of the ACA on small firms. We utilize a differences‐in‐differences approach with a time fixed effect structure to provide analysis for a treatment group of small firms and a control group of large firms. After excluding firms with grandfathered plans, we find that the ACA provisions reduced health insurance coverage take-up rates in small firms by 1.96 to 2.67 percentage points (compared to large firms). 相似文献
94.
《萨班斯.奥克斯利法案》的生效,无疑对在美上市公司产生巨大影响。司法管辖权上的冲突、法律规定的不同、公司治理结构的差异,都将构成中国公司在美上市的障碍。因此,中国公司应进一步完善公司治理结构,以顺利在美上市融资。 相似文献
95.
The Political Economy of Price Cap Regulation 总被引:2,自引:0,他引:2
The last decade has witnessed a dramatic substitutionof price cap regulation for rate-of-return regulationin the telecommunications industry. The 1996Telecommunications Act empowers state regulators toset the terms of competitive entry in local telephonemarkets. We investigate whether the form of regulationendogenously affects the regulator's behavior withrespect to competitive entry. The evidence revealsthat regulators in price cap jurisdictions tend to setmore liberal terms of entry in comparison withregulators in rate-of-return jurisdictions. Thissuggests that price cap regulation suffers fromincomplete contracting, undermining the potentiallysuperior incentive properties of this importantregulatory reform. 相似文献
96.
Speech act theory was proposed by J, L, Austin and has bee. developed by J. R. Searle. They believe that language is not only used to inform or to describe things, it is often used to do things , to perform acts. A speech act consists nf three apects: locutionary ach llJocutlonary act and perlocudonary act. This paper attempts to give a brief review of the speech act theory and then presents my personal opinions on the advantages and disadvantages of the theory. 相似文献
97.
It is undeniable that the global financial crisis (GFC) has been a catalyst for regulatory change. Whether these policies and regulatory changes are good or bad, whether they will help or hinder growth, and whether they can effect proper balance between growth and effective risk management, the reality is that significant regulatory changes have been proposed and many have already been adopted and implemented. Business leaders may argue that the proposed policy and regulatory choices are both bad policy and bad economics, but the conclusions reached from the GFC is that the status quo was unworkable, and is certainly now politically unpalatable. Corporate governance reforms have arisen as a result of the global financial crisis. This article examines a slew of trends and changes in the wake of the GFC. 相似文献
98.
99.
The Credit CARD Act of 2009 was intended to prevent practices in the credit card industry that lawmakers viewed as deceptive and abusive. Among other changes, the Act restricted issuers’ account closure policies, eliminated certain fees, and made it more difficult for issuers to change terms on credit card plans. Critics of the Act argued that because of the long lag between approval and implementation of the law, issuing banks would be able to take preemptive actions that might disadvantage cardholders before the law could take effect. Using credit bureau data as well as individual data from a survey of U.S. consumers, we test whether banks closed consumers’ credit card accounts or otherwise restricted access to credit just before the enactment of the CARD Act. Because the period prior to the enactment of the CARD Act coincided with the financial crisis and recession, causality in this case is particularly difficult to establish. We find evidence that a higher fraction of credit card accounts were closed following the Federal Reserve Board’s adoption of its credit card rules, but not between May 2009, when the CARD Act was signed, and when most of its provisions became law in February 2010. However, we do find evidence that banks deteriorated terms of credit card plans at a higher rate during this period, especially lowered the credit limits. Among the survey respondents whose bank accounts were closed during that period, account holders were much more likely to close their own credit card accounts than to have them closed by their card issuers. 相似文献
100.
In this paper, we consider the nature of recent corporate abuses both in the U.S. and in Europe, and how globalization has
had an impact on amplifying their consequences. We discuss the rules-based and principles-based remedies that have been proposed
in each region, respectively. With a focus on the U.S. Sarbanes-Oxley Act (SOA), we examine the principles forwarded by this
act, and how it addresses those principles with specific rules and governance mechanisms. Invoking Integrative Social Contracts
Theory (ISCT), we conclude with a reconciliation of the principles and rules-based approaches to corporate governance as suggested
by theory. 相似文献