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1.
This paper studies a unique phenomenon in China's corporate governance—that chief audit executives (CAEs) sit on supervisory boards (CAE duality)—and examines its effects on executive compensation contracts. Using a sample of listed firms between 2010 and 2018, we find a significant positive relation between CAE duality and pay-for-performance sensitivity, which suggests that the dual position helps integrate monitoring resources and reduces agency costs. This positive relation is more pronounced when companies face a stricter monitoring environment and in non-state-owned enterprises (non-SOEs) than in SOEs. In addition, we find that the recent reforms on compensation strengthen the role of CAE duality in SOEs. Further analysis identifies the reliability of performance information (i.e., earnings quality) and reduced executive self-interested behaviours (i.e., perquisite consumption) as the influencing mechanisms that increase the demand for performance-based compensation and thus improve pay-for-performance sensitivity.  相似文献   
2.
Applying behavioural economic theory, we argue that the frequency of philanthropic activity is important in determining corporate philanthropy's economic outcome. Using Chinese data from 2003 to 2016, we find that firms with more frequent philanthropic activities obtain more government subsidies than firms that only engage in one-off charitable donations. Firms with better corporate governance, such as higher management ownership and more independent directors, are more likely to adopt a strategy of frequent donation. Furthermore, firms are more likely to be frequent donors when management or local government officers have a long tenure. Our findings provide insight into the giving process and suggest that firms can maximize the benefit of corporate philanthropy if they strategically consider the donation frequency and donation amount simultaneously.  相似文献   
3.
[目的]发展现代农业是促进我国经济社会快速发展的必然要求,结合当下现代化农业的发展情况,对黑龙江省农业综合开发进行评价,探讨多种农业发展的模式,为加快黑龙江省城镇化进程提供助力,为黑龙江省发展现代农业提供理论依据。[方法]通过实地调查法和文献查阅法对相关的研究内容进行汇总和分析。采用层次分析法(AHP)从基础资源设施、科技应用、生态建设、经济效益、政府管理、农村发展6个方面23个指标对黑龙江省农业综合开发进行评价,结合现代农业发展的趋势和黑龙江省农业业态配置情况,为黑龙江省未来农业发展模式提出建议。[结果]黑龙江省农业综合开发的评价指标体系中,生态建设和经济效益方面的权重值比较大,均为0.281 6;而农村发展、基础资源设施和政府管理水平有待提高。综合来看,黑龙江省农业综合开发整体较好,但是在其他方面存在发展不均衡的现象。[结论]黑龙江省农业综合开发进程良好,在农业发展中,基础资源设施、政府管理水平和农村发展水平都有待提高。今后,政府应该加强管理,重视生态文明建设,优化产业结构,发展"农业+生态"、"农业+旅游"、"农业+产业"等多种农业综合发展模式,促进黑龙江省农业更快速地发展,进而提升黑龙江省整体的城镇化水平。  相似文献   
4.
ABSTRACT

With a rapid rise of text-based social media and online Word-of-Mouth (WOM) activity, millions of people express their thoughts and opinions on a variety of topics. Considering that nowadays WOM is a most influential source of information when guiding consumers’ choice and purchase decisions, in this paper we look at the relationship between Twitter messages (tweets) and cinema box office revenues. Using static and dynamic panel data regression approaches, we show that the frequency, sentiment and timing of tweets posted about a film are correlated to different extent with the movie’s box office revenues, with negative tweets being particularly damaging to the box office revenues. From a managerial perspective, this is important to know, such that film production companies and distributors can adjust their strategy accordingly.  相似文献   
5.
我国大麦价格波动特征及其影响因素分析   总被引:1,自引:0,他引:1  
[目的]大麦价格剧烈波动会直接影响大麦种植户的生产积极性和大麦产业的平稳发展,研究大麦价格波动特征及其影响因素,有助于提升大麦产业链相关主体识别和应对市场风险的能力,促进大麦产业的健康发展。[方法]文章先采用HP滤波法和ARCH类模型分析了2011年4月至2017年2月我国大麦价格波动特征,然后采用脉冲响应函数分析了我国大麦价格波动影响因素。[结果]我国大麦价格波动存在明显的季节性和周期性,样本期内总体上呈现逐渐下降趋势;我国大麦价格具有显著的波动集聚性,我国大麦价格具有显著的不对称性;在该文选择的影响因素中,大麦进口量和国际大麦价格是影响我国大麦价格波动的主要因素。[结论]该文提出必须保障并提高国内大麦合理产能、完善大麦价格监测预警体系、加强国内大麦进口企业整合和推动大麦进口来源多元化的政策建议。  相似文献   
6.
High-speed rail (HSR) and tourism are closely related economic activities because improved mobility is perceived to facilitate tourist behavioral changes. This study examines the influence of HSR on the travel patterns of individual tourists in Taiwan in relation to time, space and carbon emissions. A framework is first provided to discuss how changes in the speed of intercity transportation will affect visitors’ choice of the journey, behavior at destinations and trip quality. In addition, HSR is expected to influence five general aspects of travel decisions relating to mobility and trip emissions, including mode selection, travel distance, length of stay per trip, annual travel frequency and total travel days. In the example of Taiwan, information by onsite sampling of 400 domestic travelers found that HSR had a weak influence on travel distance and length of stay per trip, but was observed to facilitate extended time at each stop, a deeper engagement with the locality, and an approximate 10% reduction in transport carbon emissions through intermodal substitution. These phenomena are in line with the slow travel concept of sustainable tourism consumption.  相似文献   
7.
The objective of this paper is twofold. First, it develops a prediction system to help the credit card issuer model the credit card delinquency risk. Second, it seeks to explore the potential of deep learning (also called a deep neural network), an emerging artificial intelligence technology, in the credit risk domain. With real-life credit card data linked to 711,397 credit card holders from a large bank in Brazil, this study develops a deep neural network to evaluate the risk of credit card delinquency based on the client's personal characteristics and the spending behaviours. Compared with machine-learning algorithms of logistic regression, naive Bayes, traditional artificial neural networks, and decision trees, deep neural networks have a better overall predictive performance with the highest F scores and area under the receiver operating characteristic curve. The successful application of deep learning implies that artificial intelligence has great potential to support and automate credit risk assessment for financial institutions and credit bureaus.  相似文献   
8.
By proposing an integrated strategic choice framework, we theorize the distinctive dynamics of international expansion by emerging economy enterprises. Specifically, we explicate how these firms build international presence based on combined strategic entry (i.e., prompted by internal capabilities such as innovation and diversification) and strategic exit (i.e., pushed out by external handicaps at home such as institutional obstacles and market competition). Further, a firm’s cooperative ties with foreign multinationals in the former’s home country fortify the strategic entry intent, while ties with home government institutions weaken the strategic exit intent. We also demonstrate that building international presence helps bolster firm performance, highlighting the economic catch-up consequence of international expansion. Analyses of a two-year imbalanced panel data of 2136 firms statistically support our hypotheses.  相似文献   
9.
Considering the significant effects of electronic Word-of-Mouth (eWOM), this research explores how individuals respond to eWOM and whether gender differences exist in their perceptions. To do so, by employing the perspective of social interactions, we examine the proposed relationships are different between genders. We collected data using a survey and tested the hypotheses via path analysis. The results indicate that, gender differences were found specific to search effort, product involvement, and information credibility. Women with strong online ties had a tendency to be more involved in the product information and to find the information more credible. In addition, when women had an increased search effort, they were more likely to have intention spread eWOM. This research provides insights to further research related to gender differences in eWOM by discussing implications for research and practice.  相似文献   
10.
This paper constructs a duopoly model considering corporate social responsibility (CSR) and market's sensitivity to CSR (e) and analyzes the equilibrium results, the condition of CSR implementation and the optimal CSR level (β* ) of Model CC (two enterprises implement CSR) and Model CN (only one enterprise implements CSR). The results show that β* is affected by competitors and e. e, marginal cost (c) and cost difference affect the equilibrium results and the comparative results. Reducing c and improving e can promote social welfare. Consumer surplus under Model CC is highest. CSR has a negative effect on social welfare under certain conditions.  相似文献   
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