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1.
This study investigates the influence of Shariah compliance status on cash holding levels and the speed of adjustment of non-financial listed firms in six Gulf Cooperation countries from 2005 to 2016. The results show that Shariah compliance status has a significant effect on firms’ cash holding decisions. Shariah-compliant firms have significantly higher cash holding levels than non-Shariah-compliant firms. Further, Shariah-compliant firms adjust more quickly towards their target cash holdings than their conventional counterparts. In our view, Shariah-compliant firms are subject to multiple restrictions that limit their external financing channels. Therefore, holding larger cash reserves is important as it helps gain from the transaction cost motive of holding cash. The findings of this study have important implications for regulators, investors and managers. To the best of our knowledge, this study is the first to compare the effect of Shariah compliance on firms’ cash holdings and the speed of adjustment towards the trade-off theory’s optimal cash holding target. 相似文献
2.
文章以代理理论为基础,实证分析激励和监督对经销商依从的影响及依赖结构的调节作用。研究发现:激励会促进经销商依从,而监督则会抑制经销商依从;相互依赖强度会削弱监督对经销商依从的负向影响,但对激励与经销商依从间的关系没有显著影响;经销商相对依赖会增强激励对经销商依从的正向影响,但对监督与经销商依从间的关系没有显著影响。文章最后对研究发现进行讨论,并提出管理建议和未来研究的方向。 相似文献
3.
Hanskje Nagel Laura Rosendahl Huber Mirjam Van Praag Sjoerd Goslinga 《Journal of Business Venturing》2019,34(2):261-283
This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting. 相似文献
4.
5.
《Food Policy》2019
Innovations within global food systems have contributed to the predicament known as the triple burden of malnutrition – the co-existence of hunger and micronutrient deficiency with the diseases of overnutrition, such as obesity, diabetes and hypertension. We use the case of the triple burden in South Asia to demonstrate analytically that innovation is a double-edged sword, with positive and negative potential, rather than a simple good. To achieve the Sustainable Development Goals that target food and nutrition security and sustainable agriculture (e.g. SDGs 2, 3 and 12), the countries of South Asia need more innovation, but, first, they would also benefit from some intelligent reflection about what innovation means, the directions it should take, and its risks and downsides alongside its benefits. In the present juncture, South Asian countries have an opportunity to learn from the experiences of other developing nations, and choose from alternative options to steer their own course. In this paper, we discuss how innovation has contributed to the present situation and ask how alternative kinds of innovation may enable South Asian countries to escape from the triple burden. We describe a conceptual framework that may be useful for thinking about how innovation pathways can be created and directed towards the goal of improving nutritional outcomes in South Asia. The framework draws attention to the direction of socio-technical change, the distribution of technologies and their risks and benefits, and the diversity of possible innovation pathways (STEPS Centre, 2010). We illustrate these points using examples of innovations in the areas of agricultural production, value chain interventions, and policy and institutional reforms. 相似文献
6.
作为以间接税为主体税的中高收入国家,我国的企业“总税率”高于以间接税为主和以直接税为主的OECD国家,且不但高于高收入国家和中高收入国家的平均水平,也高于中低收入国家和低收入国家的平均水平。我国企业“总税率”偏高,原因在于“劳动税税率”和“其他税税率”较高。我国税制结构由以间接税为主向以直接税为主转变,但不应通过增加企业的直接税来实现;要有效降低我国企业的“总税率”,必须切实降低企业的“劳动税税率”和“其他税税率”。 相似文献
7.
韩朦辉 《中小企业管理与科技》2021,(3)
2018年,银行业监管环境进一步趋严,不但强调对银行的监管,更提出了对监管人员职责的监管,这种严格的外部监管环境对农信社的合规风险管理带来了极大的挑战。农信社合规风险管理体系的建设和完善已势不容缓。论文提出了农信社合规风险管理体系建设要从战略定位、文化渗透、防线搭建、专业专职化、考核和追究六个维度入手,推进合规风险管理长效机制的建设。 相似文献
8.
Economic activity is often regulated through both permits and tickets (subsequent inspections). We study the effectiveness of such policies where corruption and an underground economy make enforcement imperfect. In the theoretical model, asymmetric information justifies regulatory action which is enforced by corruptible bureaucrats. We find that regulation through permits alone is useless when corruption exists, while tickets still offer some benefit. Surprisingly, we also find that a system with both permits and tickets achieves welfare that is higher than that which can be achieved with only tickets—that combining the two mechanisms has an effect that is greater than the “sum of the parts.” 相似文献
9.
Michele Bernasconi Rosella Levaggi Francesco Menoncin 《The Scandinavian journal of economics》2020,122(3):966-992
We model the optimal intertemporal decision of an agent who chooses tax evasion and consumption, over an infinite lifetime horizon, where consumption is driven by habits. We find the following: (i) tax evaders reduce consumption in the early stages of habit accumulation and increase it over time; (ii) habit formation has a dampening effect on tax evasion; (iii) neglecting tax evasion can lead to habit overestimation; (iv) the effect of the tax rate on tax evasion is ambiguous; (v) heavy fines are more efficient than frequent controls in reducing tax evasion. 相似文献
10.
本文基于分权体制下政企之间的两阶段动态博弈模型以及在此基础上构建的计量模型,将地级市之间经济竞争程度与A股非金融类上市公司数据相匹配,验证了地方政府经济竞争程度与企业实际税负之间的关系。研究结果表明,当地方政府所面临的经济竞争程度越激烈时,其辖区内上市公司的实际税负越低。进一步分析发现,地方政府经济竞争对辖区企业的减税效应存在显著的地区、产业和所有制异质性;分位数回归发现,辖区企业处于不同税负强度时,地方政府经济竞争的减税效应也存在明显差异。在当前减税降费、让利于企的新时代背景下,本文的研究对落实减税降费政策和规范横向竞争中地方政府行为具有启示意义。 相似文献