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1.
Yang  Na  Lin  Congcong  Liao  Zhenyu  Xue  Mei 《Journal of Business Ethics》2022,180(1):339-353
Journal of Business Ethics - Research on unethical pro-organizational behavior (UPB) has predominantly focused on its antecedents, while overlooking how engaging in such behavior might affect...  相似文献   
2.
[目的]构建科学合理的评价指标体系,准确评价生态旅游影响下的区域生态安全状况,是推动少数民族山区实现旅游资源环境与区域社会、经济协同发展的前提和基础。[方法]以岷江上游贫困山区为例,应用灰色系统理论与熵值赋权法相结合,基于压力—状态—响应模型,构建生态旅游视域下的区域生态安全评估指标体系,并将评估指数与经济收入状况及贫困人口分布进行空间耦合。[结果](1)区域当前处于较安全水平,生态旅游开发适度;(2)综合评估指数与城镇居民可支配收入增长率、旅游收入对国民经济增长的贡献率呈正相关,且城镇居民在旅游开发中受益与机会较农牧民多;(3)综合评估指数与贫困人口比重呈负相关,与农牧民纯收入增长率没有必然联系。[结论]区域脱贫能够改善当地的生态安全状况,适度生态旅游开发是区域脱贫的有效手段,但应注重扶持农牧民在旅游业中的参与度,增加其旅游收益。  相似文献   
3.
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs. The differences are pronounced for locally versus centrally-owned SOEs and during the year of SOE term performance evaluations. We link our results to managerial incentives through promotion tests, finding that higher SOE tax rates are associated with higher promotion frequencies of SOE managers. Our results suggest managerial incentives and tax reporting are conditional on the ownership structure of the firm.  相似文献   
4.
基于2004-2016年中国内地30个省市面板数据,采用耦合协调模型和PVAR模型,实证检验科技创新与绿色治理的协调效应及动态关系。结果显示:2004-2016年全国各省市科技创新与绿色治理的协调水平偏低,并且由东向西的区域阶梯递减特征显著,多数省市科技创新滞后于绿色治理发展,协调等级处于濒临失调水平以下;东部地区科技创新与绿色治理之间存在双向因果关系,科技创新对绿色治理的影响不显著,长期看呈现为负向冲击效应,绿色治理对科技创新呈现出显著正向、持续影响;东北地区科技创新与绿色治理存在单向因果关系,科技创新对绿色治理的冲击效应不显著,绿色治理对科技创新呈现出显著正向、持续影响;中部和西部地区科技创新与绿色治理不存在因果关系,绿色治理对科技创新的冲击作用具有相似性,但科技创新对绿色治理的冲击效应存在较大差异。  相似文献   
5.
本文选取2008-2018年A股上市公司为样本,以公司违规处罚作为负面声誉的代理变量,考察分析师在选择跟踪对象时会否将公司负面声誉纳入考量.研究发现,公司违规处罚导致分析师关注度显著降低.机制检验表明,违规处罚通过降低投资者信息需求和分析师供给意愿两条路径影响分析师关注.拓展性分析发现,公司所受处罚越严重、被罚款金额越多,分析师关注度越低;处罚事件对分析师关注的负面冲击具有长期效应;对于非国有企业和处于高社会信任水平地区的公司,违规处罚对分析师关注的负向影响更显著.本文为深入理解我国证券市场中的声誉机制提供了经验证据,亦为监管机构加大违规惩处力度、借助分析师等市场"看门人"的力量提增监管威慑力提供了政策参考.  相似文献   
6.
Based on the logic of “trust‐behavior,” we examined the relationship between interfirm cognitive trust, emotional trust, and firms' cooperation on environmental innovation, as well as the moderating role of environmental hostility on the relationship between two dimensions of interfirm trust and cooperation on environmental innovation. Data for the study were collected from 216 firms in China. The results indicated that both interfirm cognitive trust and emotional trust were positively correlated to firms' cooperation on environmental innovation, and the effect of emotional trust on firms' cooperation on environmental innovation was negatively moderated by environmental hostility. Finally, the results were discussed and future directions put forward.  相似文献   
7.
在构建以国内大循环为主体、国内国际双循环相互促进的新发展格局下,高效协同的区域创新体系有助于将粤港澳大湾区三地建设成为具有全球影响力的科技创新中心。通过构建创新生态系统综合评价指标体系,采用耦合协调模型和空间计量模型,实证检验大湾区10个城市2007-2019年创新生态系统内部耦合协调水平、时空跃迁特征以及收敛性。研究发现,大湾区整体及各城市耦合协调度呈上升趋势,基本实现从失调衰退区到协调过渡区的转化,具体可划分为4个等级层次;大湾区创新生态系统协调耦合度存在显著的绝对β与条件β收敛趋势,即最终收敛于同一稳态水平,且城市间差距逐渐缩小。其中,经济发展水平、对外交流水平、人力资本水平对创新生态系统协调耦合度起显著正向作用。  相似文献   
8.
9.
This study investigates the labour supply behaviour of married Thai women with reference to their own and their spouse's wages. Controlling for spousal education and number of children, the main findings indicate an inverse relationship between married women's labour supply and wages, contrary to the evidence from developed countries. The estimated own wage elasticity ranges from ?1.70 to ?2.40 and the cross elasticity ranges from ?0.16 to ?0.17, indicating that the impact of own wage on labour supplied is much larger than spouse's wage. The results from disaggregation classified according to different socioeconomic backgrounds also show negative elasticities between own and spouses' wage across all subgroups, except for those with university degrees and higher income.  相似文献   
10.
In this study we examine how the regulation of director attendance disciplines directors’ behavior, and consider the governance effect of such regulations. This examination exploits the differences between the requirements for director attendance at board meetings enacted by the Shanghai Stock Exchange (SHSE) and by the Shenzhen Stock Exchange (SZSE). Using a difference-in-differences model with a sample of A-share listed firms from 2006 to 2017, we document that the rate of meeting attendance by independent directors who serve with firms listed on the SHSE (SHIDs) has increased significantly since the exchange’s enforcement of the regulation on attendance. This positive effect has been more pronounced for independent directors with legal backgrounds. Further investigations find that the regulation of attendance plays a corporate governance role through the mechanism of enhanced monitoring. The attendance regulation increases the SHIDs likelihood of casting dissenting votes, and it leads to both better accounting performance and higher firm value. In addition, SHIDs are more likely to depart from firms listed on the SHSE, and to transfer their directorships to firms listed on the SZSE, which has a less constraining attendance requirement. Our findings provide evidence of how external regulation shapes director attendance and voting behavior in emerging markets.  相似文献   
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