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排序方式: 共有130条查询结果,搜索用时 31 毫秒
1.
This paper studied the role of municipal quality of life as a driver of strategic tax interactions among local governments. A number of studies point out the existence of strategic interactions using spatial econometric models in which the spatial weights are mostly based on non-economic criteria or basic economic variables such as per capita gross domestic product (GDP). We propose the more sophisticated well-being indicator of municipal quality of life as the driver for these interactions. To deal with the potential endogeneity, we rely on instrumental variable estimators. The empirical analysis focuses on the main local tax in Spain (property) and on municipalities with more than 50,000 inhabitants, and it confirms the relevance of differentials in quality of life for the understanding of tax choices. 相似文献
2.
In this paper we use a micro panel data set of Spanish manufacturing firms to measure the contributions of continuing firms and turnover to total factor productivity growth over the period 1990–1997. The paper proposes an approach to the decomposition of productivity growth that is based on the estimation of productivity distributions. We characterize the dynamics of productivity distributions defining counterfactual distributions and using non-parametric methods. The results we obtain indicate that incumbent firms are the main factor contributing to the change in the productivity distribution. Net entry contributes positively to TFP growth. Finally, changes in the relative weights of incumbent, entering and exiting firms produce a counter-cyclical movement of productivity. 相似文献
3.
José M. Luengo Sagrario Arias Mario Arcos Elías R. Olivera 《Spanish Economic Review》2005,7(4):307-307
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Spanish Economic Review referees (2003-2004) 相似文献4.
Relationship Between Sustainable Development and Financial Performance: International Empirical Research 下载免费PDF全文
Jennifer Martínez‐Ferrero José Valeriano Frías‐Aceituno 《Business Strategy and the Environment》2015,24(1):20-39
The aim of this paper is to clarify the relationship between companies' sustainable behavior and their financial performance (FP), which has been studied for several years without reaching a consensus on the effect and the direction of it. Hypotheses are tested for an unbalanced sample of 1960 multinational non‐financial listed companies from 25 countries and one administrative region for the period between 2002 and 2010. Due to the use of an international database and the differences among countries, it is possible to observe divergence between institutional settings. For this reason, a corporate governance system (Anglo‐Saxon, Germanic, Latin and Asian) is used as characteristic of the macro‐environment. Results obtained via the generalized method of moments estimator allow us to support the existence of a positive bidirectional relationship between corporate social responsibility and FP, evidencing the existence of a synergistic circle. The use of market value indicated that investors are able to identify economic, social and environmental practices generating a positive effect on FP. These relationships differ between corporate governance systems, due to the specific characteristics of each system. Findings are robust for each sustainable sub‐index (society, human rights, environmental and board). Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment 相似文献
5.
Alfonso AstudilloMatías Braun Pablo Castañeda 《Journal of International Money and Finance》2011,30(7):1451-1470
The industries in which listed firms are concentrated in less developed equity markets are not random, nor entirely explained by the underlying composition of production. Listed firms and market capitalization are disproportionately concentrated in industries with low beta (measured with their beta with the market portfolio in the U.S.). We document a strong positive relationship between the industry-weighted country beta and the degree of market development across countries. Recent IPO activity confirms the result since new listings have higher betas than the average firm already in the market. 相似文献
6.
Ana Isabel Polo Peña Dolores María Frías Jamilena Miguel Ángel Rodríguez Molina 《Service Business》2017,11(1):93-116
This paper aims to identify the moderating effect of service firms’ adoption of market orientation on key variables of consumer behavior, namely perceived value and loyalty. The study took a business-to-customer perspective. First, the adoption of market orientation was measured, from the firm’s point of view. Second, customer perceptions were analyzed, using the two variables perceived value and loyalty. The sample comprised 100 service firms and 572 of their customers. The present work provides original insights, identifying that the effect of perceived value on loyalty depends on other variables external to the consumer, such as the market orientation approach. 相似文献
7.
Maria A. Garcia‐Valiñas Wasantha Athukorala Clevo Wilson Benno Torgler Robert Gifford 《The Australian journal of agricultural and resource economics》2014,58(2):185-204
Several studies published in the last few decades have demonstrated a low price‐elasticity for residential water use. In particular, it has been shown that there is a quantity of water demanded that remains constant regardless of prices and other economic factors. In this research, we characterise residential water demand based on a Stone‐Geary utility function. This specification is not only theory‐compatible but can also explicitly model a minimum level of consumption not dependent on prices or income. This is described as minimum threshold or nondiscretionary water use. Additionally, the Stone‐Geary framework is used to model the subsistence level of water consumption that is dependent on the temporal evolution of consumer habits and stock of physical capital. The main aim of this study is to analyse the impact of water‐saving habits and water‐efficient technologies on residential water demand, while additionally focusing attention on nondiscretionary uses. This is informed by an empirical application using data from a survey conducted among residents of Brisbane City Council, Australia. The results will be especially useful in the design of water tariffs and other water‐saving policies. 相似文献
8.
Roger R. Betancourt Monica Cortiñas Margarita Elorz Jose Miguel Mugica 《Quantitative Marketing and Economics》2007,5(3):293-312
This paper brings together two bodies of literature. One of them is a literature on the special role of the consumer in retailing.
The other one is the literature on customer satisfaction. This joining of literatures is accomplished by identifying distribution
services as outputs of retail firms and fixed inputs into the production functions of consumers and relaxing the standard
assumption that the demand for these services is always equal to the supply of these services. The result is a new conceptual
framework for the analysis of customer satisfaction in retailing. This framework extends the basic ideas on customer satisfaction
developed for manufacturing in a homogeneous single product setting to the heterogeneous multi-product setting relevant for
many retailers. The paper illustrates one approach to the implementation of this framework with data for a set of supermarkets
in Pamplona, Spain, that measure distribution services by asking consumers questions explicitly identifying these services.
The five main categories of distribution services identified by the conceptual framework and measured in the data are economically
important and statistically robust determinants of customer satisfaction with supermarkets. These results are obtained controlling
for other variables typical of the customer satisfaction literature and measuring customer satisfaction in a manner consistent
with that literature. The results are robust to corrections for sample selection and alternative estimation methods. Perhaps
our most interesting novel result is that the effect of the determinants of customer satisfaction on future purchase intentions
in the supermarket case is different when measured directly in a one stage process than when measured indirectly in a two
stage process through the attributes/satisfaction/ purchase intentions chain.
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Jose Miguel MugicaEmail: |
9.
Ana Isabel Polo Peña Dolores María Frías Jamilena Miguel Ángel Rodríguez Molina 《Journal of Small Business Management》2011,49(3):331-360
Market orientation (MO) is considered as a competitive strategy for the smaller service enterprises based in rural locations. A model is proposed and validated for the rural tourism sector that encompasses the effects of MO and of the use of information and communications technology (ICT) on business activity, taking into account the business's financial results, improvements to the rural location, and the more personal, intangible impact on the local entrepreneur. ICT is found to have a positive impact on MO and outcomes, whereas, similarly, the adoption of MO is found to have a positive effect on outcomes. 相似文献
10.
The moral ideology of banking and insurance employees in Spain was examined along with supervisor role modeling and ethics-related
policies and procedures for their association with ethical behavioral intent. In addition to main effects, we found evidence
supporting that the person–situation interactionist perspective in supervisor role modeling had a stronger positive relationship
with ethical intention among employees with relativist moral ideology. Also as hypothesized, formal ethical polices and procedures
were positively related to ethical intention among those with universal beliefs, but the relationship was much weaker among
relativists. Thus, firms wishing to optimally promote ethical attitudes and behavior must tailor their organization-based
initiatives to the individual characteristics of their employees. 相似文献