共查询到14条相似文献,搜索用时 62 毫秒
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本文以第一大股东在不同股权结构下的投资行为动机为切入点,分析第一大股东在股权分散、股权制衡、股权集中三种股权集中状态下表现出的监督效应、隧道效应、利益趋同效应对上市公司投资-现金流敏感性的影响,并比较我国国有、非国有上市公司在三种股权集中状态下投资-现金流敏感性的差异。 相似文献
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为激励企业加大绿色投资,近年来我国出台了一系列的财政和税收激励政策,以谋求产业转型,实现可持续发展.本文以2015-2019年我国A股重污染行业上市公司为研究对象,系统研究了绿色财政和税收激励政策对企业绿色投资水平的影响,研究发现:重污染行业上市公司绿色投资水平具有明显的地区差异和个体差异;财政和税收激励都可以促进企业... 相似文献
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陶岚彭菁李坤 《国土资源科技管理》2023,(5):122-132
本研究以2012—2020年A股重污染上市公司作为研究主体,分析环保税与重污染企业环保投资间的关系以及影响效果,并进一步探究环保税对不同所有权性质企业的影响效果。实证结果表明:(1)环保税政策对重污染企业环保投资起到推动作用,两者呈正相关;(2)在环保投资增加的同时,“费改税”制度的变动会使得排污未达标的重污染企业负担加重;(3)进一步分析得出国有企业对环保税政策表现更为敏感,其环保投资的被促进效果更明显。本研究对环保投资的影响因素进行了拓展,同时也为环保税作用机制研究提供了新的研究视角。 相似文献
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环境规制是如何影响企业的环保投资行为的?会计稳健性和研发支出又在其中发挥了怎样的作用呢?对上述问题的回答,有助于更好地了解环境规制对企业环保投资的作用机制,明确环境规制的有效性和我国重污染上市公司环保投资的现状。 相似文献
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采用1999~2018年重庆市统计数据,从能源利用效率的中介效应视角探讨环保投资对绿色GDP的影响作用及其内在机制.研究发现:环保投资对绿色GDP存在显著正向影响;同时,能源利用效率在环保投资和绿色GDP之间的中介效应显著,中介效应占总效应的40.54%.这表明能源利用效率的提升是环保投资影响绿色GDP发展的内在路径之... 相似文献
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The political economy of public research investment and commodity policies in agriculture: an empirical study 总被引:1,自引:0,他引:1
Johan F.M. Swinnen Harry de Goter Gordon C. Rausser Anurag N. Banerjee 《Agricultural Economics》2000,22(2):111-122
The paper tests a political economy theory of simultaneous government decision‐making on income redistribution through commodity policies and on public research investment in agriculture. We use data from 37 countries on agricultural protection and public agricultural research expenditures (PARI). The empirical results are consistent with the political economy hypotheses. The analysis suggest that structural changes in the economy have important effects on the political incentives for governments not only to subsidize or tax farmers, but also to invest in public agricultural research. Furthermore, the analysis supports the hypotheses that the impact of such structural changes on government decision‐making on PARI is non‐linear and conditional on other factors. Regarding the impact of political institutions, the results suggest that more democracy neither leads to more distortionary transfers (agricultural protection), nor to lower investment in public goods (PARI). ©2000 Elsevier Science B.V. All rights reserved. 相似文献
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论文利用KMV模型对中国目前已上市的10家渔业公司的信用风险从时间序列和横截面两个角度迚行了研究。实证结果表明,自2010Q1至2014Q1,这10家渔业上市公司的远约距离总体上呈现稳中趋升的态势,其均值由2010Q1的2.089上升至2014Q1的2.482,表明渔业上市公司在这一期间的信用风险总体上有所下降。从橫截面角度看,这10家渔业上市公司中,除国联水产外,另外9家渔业公司在考察期内的平均远约距离介于2.17-2.48之间,表明渔业上市公司的信用风险总体处于大致相同的水平。由此,论文建议:在推动渔业公司上市融资与发行债券融资的同时,着力优化市场结构,积极发展渔业保险,加大信贷和保险市场对渔业公司的支持力度,幵保持政策的一致性与违贯性,以维持渔业上市公司目前所呈现出的良好的发展态势。 相似文献
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Since Korea was divided, conflict has continued between South and North Korea. However, preparation for the reunification of Korea needs to be considered consistently. Prior to this reunification, it is advisable to analyse the process of state-building in South Korea immediately following the liberation from Japanese colonial rule because this could be the foundation of the reunification of Korea. Meanwhile, land institution seems to have an influence on the process of state-building. Land institution appears to be connected to state-building economically, socially and politically, and, as this is the case, the German government also executed land reform for state-building following its unification in 1990. Regarding land institution, human resources (HR) seems to play a pivotal role. HR is in charge of the operation of land management organisations and acts to improve the related laws and systems, which seems to have a considerable impact on land institution. In light of the above, poor HR could have a negative influence on not only land institution, but also societal, economic and political aspects of state-building. Hence, this study reviews the influence of HR on land management in the process of state-building in South Korea immediately following the liberation from Japanese colonial rule; furthermore, related problems and their fundamental reasons are analysed. 相似文献