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The paper investigates corporate lobbyists of the International Accounting Standards Committee (IASC). This exploratory study was done in order to better understand the characteristics of corporations that lobby the IASC and to empirically test the applicability of U.S.-based lobbying theories in this international context. Corporations that submitted comment letters about 17 Exposure Drafts and three Draft Statements of Position from 1989 to 1994 were analyzed. Overall, the 100 lobbying corporations were quite large. In the U.S. and in 10 of the 12 other countries examined, lobbying corporations were larger than nonlobbying firms in terms of revenue, income, and assets. Eighty-four percent of all lobbying corporations were listed on at least one foreign stock exchange, and 78% of non-U.S. lobbying corporations had equity securities traded in the U.S. Finally, in 10 of the 12 non-U.S. countries, a higher percentage of lobbying firms than nonlobbying firms had their stock traded in the U.S. Overall, corporations lobbying the IASC tend to be very large both globally and in terms of their country of domicile, listed on at least one foreign exchange, and traded in the U.S. Support is found in this international context for ideas originating in the U.S.-based lobbying literature. 相似文献
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The Structure and Conduct of Corporate Lobbying: How Firms Lobby the Federal Communications Commission 总被引:1,自引:0,他引:1
John M. de Figueiredo Emerson H. Tiller 《Journal of Economics & Management Strategy》2001,10(1):91-122
This paper examines the amount and organization (individual vs. collective) of lobbying by firms in administrative agencies. It explores the power and limitations of the collective-action theories and transaction-cost theories in explaining lobbying. It introduces a dataset of over 900 lobbying contacts covering 101 issues at the Federal Communications Commission (FCC) in early 1998. It finds that the structure and conduct of large-firm lobbying at the FCC is consistent with the predictions of theories of transaction costs and the main results of theories of collective action. Small firms show little sensitivity to collective-action issues or transaction-cost issues in the organization of their lobbying, but they do lobby less when having to reveal proprietary information. In sum, large firms behave in a manner largely consistent with theoretical predictions, while small firms do not. 相似文献
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Edward E. Williams M. Chapman Findlay. III 《American journal of economics and sociology》1984,43(1):19-36
A bstract . Any realistic theory of the firm must take into account the governing structure of the enterprise. Unfortunately, neoclassical economic theory ignores most of the problems associated with firm goal structures and the issue of corporate governance. We argue that shareholder wealth maximization under less than perfectly competitive conditions has serious normative deficiencies. From a positive point of view, it appears that shareholders have such a weak position with respect to governance that they have little influence upon goal structures as well. It is observed that directors rarely function in the idealized trusteeship capacity. Efforts by government to make corporations more "responsible" may involve nothing more than attempts to strengthen the public sector at the expense of the corporate and, hence, may not be in the interest of shareholders at all.
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With corporations subject to increased regulation and government controls, two questions emerge: First, who should control corporate diction making (The corporate governance question.) Second, what is the appropriate role of corporations in our society. (The corporate responsibility question.) Corporate governance refers to shareholders. Corporate responsibility refers to alleged responsibility of the corporation to something called the social needs of the community1
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本文通过集团多元化和内部资本市场效率这两个表征企业集团化经营行为的关键变量,研究集团化经营对现金持有水平的影响。研究发现,集团化经营的公司现金持有量更低,集团多元化程度和内部资本市场效率越高的企业集团现金持有水平更低;市场化进程的推进,增强集团化经营公司与现金持有量的负向关系。 相似文献
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高校群体利益是提高办学收益,实现可持续发展,员工个体利益是实现个体的存在价值、个人尊严和社会权利。群体利益与个体利益存在辩证关系。学生是高校的教育服务产品的消费者,赢得学生,学校就赢得了事业,教职员工就赢得了职业。因此,学生是高校群体利益与员工个体利益实现辩证统一的本质元素。 相似文献
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企业文化的核心价值观始终是企业生命力的基本点,优秀的企业文化是人力资源管理战略制定获得成功的重要条件,企业文化建设是人力资源管理战略实施的重要手段,二者必须相互适应、相互协调. 相似文献
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未来的人力资源管理是一种战略型人力资源管理在任何一个组织中,认识人和管理人都是相辅相成的.就是说,对人有什么样的认识,就有什么样的管理措施.这在人力资源管理的历史中体现得十分明显.沙因在<组织心理学>一书中提出了四种人性假设,在某种意义上可以说,就是认识人与相应管理措施的一种历史演变. 相似文献
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知识经济时代的人力资源管理需要程式化与人性化的融合目前企业的人力资源管理往往注重于招聘、员工合同管理、考勤、绩效评估、薪金制度、调动、培训等与公司内部员工有关的事项,却忽略了与市场的联系,没有关注顾客需求和市场的变化. 相似文献
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差异化战略是企业所采用的不同于行业常规战略的一种战略模式.面对复杂多变的市场竞争环境,企业需要不断调整资源配置方式,通过差异化战略提高公司经营效率,获取核心竞争力.本文基于信息不对称视角,以2009-2020年沪深两市A股非金融类上市公司为样本,实证检验了企业执行差异化战略对企业风险的影响.实证结果显示,企业差异化战略... 相似文献
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曹桂杰 《北京市经济管理干部学院学报》2009,24(4):69-71
现阶段,规范和完善公司法人治理结构是国有企业改革的主要任务。本文根据首创集团建立法人治理结构的实践。从建立规范有效的董事会到外部董事制度的探索两方面做了深入的分析,提出了有针对性的建设性意见。 相似文献
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利率风险与债务期限结构的正反馈效应分析 总被引:1,自引:0,他引:1
本文在总结以前学者有关债务期限结构分析的基础上,提出了债务期限结构与利率波动之间可能存在正反馈机制。通过对经筛选的我国上市企业面板数据的实证分析,发现银行间同业拆借利率可以较好地反映企业债务期限结构的变化。而分行业的实证分析则表明,利率波动加剧会使绝大多数行业的短期债务比例降低,呈现显著负相关关系。但现阶段我国的利率形成受企业债务期限结构变化的影响不明显,长短期的面板Granger因果检验无法通过。最后,本文从利率风险及利率期限结构的角度对我国上市公司特殊的债务结构给出了新的解释。 相似文献
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为了实现企业与社会的和谐共赢,描述了企业社会责任的内涵,分析了21世纪企业社会责任的新趋势,企业承担社会责任的原因,以及企业承担社会责任的实践。理论分析和实例表明:承担社会责任的企业在产品营销方面获得了成功,证明企业可以将承担社会责任作为一种新的市场营销手段。 相似文献
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《上海立信会计学院学报》2019,(3):108-126
企业配置金融资产可能出于蓄水池动机,也可能出于替代动机,公司战略会影响金融资产持有动机,从而影响金融资产配置水平。在经济政策不确定的宏观经济环境中,不同战略公司对金融资产的调整也存在差异。文章利用2007—2016年沪深两市A股非金融上市公司数据,考察战略特征对企业金融资产配置的影响,研究结果表明,公司战略对金融资产配置存在显著影响,激进的公司战略下企业金融资产配置水平更高,在经济政策不确定性较高时,战略激进的公司会进一步增加金融资产配置。实证结果表明,战略激进的企业主要出于蓄水池动机,而非替代动机。 相似文献
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