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1.
Wai Peng Wong Chor Foon Tang 《International Journal of Logistics Research and Applications》2018,21(4):431-443
The global logistics industry has grown significantly and logistics has become an important sector of the business economic system and a major global economic activity in recent years. Logistics activities accelerate economic and productivity growth. Efficient logistics is also important to a country’s competitiveness and source of employment. The purpose of this paper is to uncover and understand the major determinants of logistics performance (LP) to further lift the LP of countries. Using unbalanced panel data of 93 selected countries from 2007 to 2014, the present research attempts to critically investigate the major determinants of LP. In estimating the model, this study prefers to use static panel data approach owing to limited data. The findings of the present study reveal that (a) countries with low level of corruption and stable political environment are likely to yield a high level of LP; (b) improvement in resources supply such as infrastructure, technology, labour, and education also have a significant positive effect on LP. Therefore, institutional reforms and upgrading resources will effectively accelerate LP. 相似文献
2.
3.
This paper explores the relationship of various trait emotions to the ethical choices of 189 college students who completed
a managerial decision-making task as part of an in-basket exercise in a laboratory setting. Prior research regarding emotion
influences on ethical decision-making and linkages between emotions and cognition informed hypotheses about how different
types of emotions impact ethical choices. Findings supported our expectations that positive and negative emotions classified
as active would be more strongly related to interpersonally-directed ethical choices than to organizationally-directed ones,
and that passive emotions would be less related to ethical choices than active emotions. Implications for ethical decision-making
research and organizational practices are discussed. 相似文献
4.
中部崛起关系我国经济发展的全局,具有重要战略意义。借鉴长三角地区成功发展的启示,中部地区要实现崛起必须在发挥六省各自优势的同时,充分进行区域协作,实行区域联动。在目前六省竞争有余,协作不足的情况下,有必要利用六省旅游资源丰富、互补性强,旅游产业发展态势良好的有利条件,充分发挥旅游业关联带动作用明显、区域协作性强的产业持质,以旅游业为中部六省联动的首选行业,进行六省区的协作,实现六省旅游资源、客源市场共享,域内各级政府与旅游企业间的联动。并以此为范例,带动其他产业的协作与联动,开创六省上下一条心、紧抓机遇共谋崛起的良好局面。 相似文献
5.
Informational Networks, Entrepreneurial Action and Performance 总被引:1,自引:0,他引:1
This paper develops a model that incorporates personal and business networks, firm action, and performance based on the existing literature. It explores the links between information and entrepreneurial-type action, and action and performance. Survey data was collected from a sample of 100 manufacturing firms in Thailand. Results show that entrepreneurs value the information they receive from their networks. However, there is little statistical support for tangible links between personal or business networks and entrepreneurial action and performance, or between action and performance. 相似文献
6.
Quality & Quantity - The aim of this study is to instrumentally explore the cognitive and emotional load behind deception. According to literature, the cognitive and emotional load comprises of... 相似文献
7.
Jenny Chu Patricia M. Dechow Kai Wai Hui Annika Yu Wang 《Contemporary Accounting Research》2019,36(4):1966-1998
This paper investigates whether maintaining a reputation for consistently beating analysts' earnings expectations can motivate executives to move from “within GAAP” earnings management to “outside of GAAP” earnings manipulation. We analyze firms subject to SEC enforcement actions and find that these firms consistently beat analysts' quarterly earnings forecasts in the three years prior to the manipulation period and continue to do so by smaller “beats” during the manipulation period. We find that manipulating firms beat expectations around 86 percent of the time in the 12 quarters prior to the manipulation period (versus 75 percent for control firms) and that manipulation often ends with a miss in expectations. We document that executives of manipulating firms face strong stock market and CEO pressure to perform. Prior to the manipulation period, these firms have high analyst optimism, growing institutional interest, and high market valuations, along with powerful CEOs. Further, we find that maintaining a reputation for beating expectations is more important than CEO overconfidence and is incremental to CEO equity incentives for explaining manipulation. Our results suggest that pressure to maintain a reputation for beating analysts' expectations can encourage aggressive accounting and, ultimately, earnings manipulation. 相似文献
8.
Louis T. W. Cheng Hung-Gay Fung Tak Yan Leung 《Review of Quantitative Finance and Accounting》2007,28(1):23-54
The literature has suggested that earnings and earnings forecasts provide stronger signals than dividends about future performance
of a firm. We test the information effects of simultaneous announcement of earnings and dividends in the Hong Kong market,
distinguished by three interesting features (concentrated family-shareholdings, low corporate transparency, and no tax on
dividends). Our results show significant share price reactions to unexpected earnings and dividend changes, but dividends
appear to play a dominant role over earnings in pricing, a result contrary to findings in the literature. The signaling hypothesis
works primarily for firms with earning increases, while the maturity hypothesis works mainly for firms with earnings declines.
相似文献
Tak Yan LeungEmail: |
9.
We investigate some aspects of top management pay in China's listed firms. We find positive pay and performance sensitivities and elasticities for top executives. In terms of magnitude, these sensitivities are similar to those reported in U.S. firms during the 1970s. However, the pay and performance relation is slightly weaker for firms located in less developed provinces. We also find that the pay disparities between top managers and employees are positively related to a firm's performance. Thus, it appears that any deviation away from a manager-worker compensation norm has to be justified by superior firm performance. In additional analyses, we find that managers' perquisites are not related to performance. 相似文献
10.