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排序方式: 共有304条查询结果,搜索用时 31 毫秒
71.
This paper analyzes the historical relationship between domestic financial institutions, firm level financing decisions, and average capital costs in a sample of US and Canadian firms from a large and economically important manufacturing industry—primary steel production. We find that national capital market characteristics and firm specific characteristics were important determinants of 20th century US and Canadian steel firms’ financing decisions. We also show that, despite source-specific price differences, average capital costs were approximately equal in the two countries, and the firms’ financing decisions were important determinants of these average capital costs. We conclude that firms structured their balance sheets in an effort to exploit the idiosyncratic features of their domestic financial institutions, and thereby, minimize their average capital costs. 相似文献
72.
Hartmann Philipp; Maddaloni Angela; Manganelli Simone 《Oxford Review of Economic Policy》2003,19(1):180-213
Four years after the introduction of the euro, this paper providesan overview of the current structure and integration of theeuro-area financial systems and related policy initiatives.We first compare the euro-area financial structure with thoseof the United States and Japan. Using new and comprehensivefinancial account data, we also describe how the euro-area financialstructure has evolved since 1995. We document the progress towardsintegration of the major euro-area financial segments, namelymoney markets, bond markets, equity markets, and banking. Finally,we discuss recent policy initiatives aimed at further improvingEuropean financial integration. 相似文献
73.
Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation
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VicTrack in the State of Victoria in Australia began using fair value to value its assets in 2011. In doing this the company encountered the difficulties normally associated with valuing long‐lived assets that are specific to their use. In this paper, a case study is presented centred on VicTrack in order to provide information on the basic difficulties of determining the fair value of assets that are long‐lived, specific‐to‐use and in markets that are incomplete; and to better understand some of the implications of the switch from historical costs to fair value. 相似文献
74.
Selecting Board Members: The Impact of Common Knowledge on Gender Diversity – An Experimental Investigation
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Fabrice Galia Frank Lentz Sylvain Max Angela Sutan Emmanuel Zenou 《Managerial and Decision Economics》2017,38(6):806-821
Using a corporate governance experiment, we explore the role of common knowledge of diversity on board members' selection. Our results show that common knowledge of diversity impacts significantly and negatively the proportion of women selected on boards and in a higher proportion in sectors perceived as ‘masculine’. We also bring evidence of an order effect that makes the selection of men on boards likelier for the first chosen members. This bias is stronger for male decision makers. This article provides implications and directions for future research for the understanding of decision making involved in the selection process for board members. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
75.
Mike Reid Angela Wood 《International Journal of Nonprofit & Voluntary Sector Marketing》2008,13(1):31-43
- In broad terms, the donation of blood along with organ and bone marrow donation is considered to be the ultimate act of humanity involving a voluntary and anonymous exchange between two people of a life saving commodity. Yet motivating people to donate blood is a significantly difficult task. The aim of this paper is to use the Theory of Planned Behaviour (TPB) to examine non‐donors on the basis of their likely intention to donate blood in the future and to identify barriers on these more favourable non‐donors. This exploratory research finds that subjective norm, perceived behavioural control and time related barriers are related to intent to donate by current non‐donors. Differences between higher and lower intention donors are also explored.
76.
Insaf Békir Sana El. Harbi Gilles Grolleau Naoufel Mzoughi Angela Sutan 《Managerial and Decision Economics》2016,37(7):461-473
Using a laboratory experiment in a developing country (Tunisia, North Africa), we investigate whether the level of monitoring and both the nature (monetary versus moral) and magnitude of sanctions influence cheating levels. Our findings show that the introduction of weak monetary sanctions and monitoring is likely to increase cheating. However, a perfect monitoring is found to decrease the level of cheating. Moreover, when combined with a perfect monitoring, moral sanctions matter and may be even more effective than strong monetary sanctions in reducing cheating. We draw some policy implications regarding cheating in various domains. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
77.
Leaders and Laggards in Environmental Innovation: An Empirical Analysis of SMEs in Europe 总被引:1,自引:0,他引:1
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Angela Triguero Lourdes Moreno‐Mondéjar María A. Davia 《Business Strategy and the Environment》2016,25(1):28-39
The main purpose of this article is studying the factors influencing eco‐innovative intensity in the European SMEs. Building upon the 'innovation triangle model', business competences, environmental orientation and network involvement are considered as the main determinants of 'greenness' of innovation in a sample of 3852 SMEs. Four categories of eco‐innovators (leaders, followers, loungers and laggards) are identified, and their profiles/driving factors are described using a generalized ordinal logistic model. Our results confirm that the increasing demand for green products and the adoption of eco‐organizational innovation affect positively the level of environmental innovation, while technological lock‐ins have the opposite effect across all categories. Neither leaders nor laggards are influenced by environmental policies. Small firms and those who give importance to financial constraints tend not to achieve upper categories, while valuing technological capabilities, market power and networks are crucial determinants of being in upper categories of eco‐innovation intensity. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
78.
Trisia Angela Farrelly 《Journal of Sustainable Tourism》2013,21(7):817-835
Participatory development literature involving community-based ecotourism management (CBEM) has only recently addressed issues pertaining to indigenous governance and decision-making systems. This paper contributes to sustainable tourism by presenting local decision-making practices and issues arising from the perspective of the members of one village in the Boumā National Heritage Park, Fiji. It shows that introduced democratic decision-making systems may not contribute to political empowerment in CBEM and can cause difficult situations. It is argued that greater attention to local systems of governance is required if tourism practitioners are to fully understand decision-making and participation in CBEM. The paper also offers a culturally appropriate methodology that may produce more meaningful outcomes for sustainable tourism research in indigenous Fijian contexts, and in other contexts worldwide. It argues that levels of empowerment should not just be treated as the outcome but as a part of the process of tourism development. It explores the core Fijian cultural concept of vanua as a way of life, involving interrelated social, ecological and spiritual elements. An emic perspective utilising informal talanoa (discussions) is used and examined, along with the roles of kin groups, village spokesmen and clan systems, and their relationship with western business decision-making practices. 相似文献
79.
This study describes an initial attempt to apply Heckhausen's Rubicon model of action phases to the decision-making process involved in a professional stay abroad. The datas stem from the longitudinal study Selection and Socialization of Managerial Candidates, which provides for the standardized questioning of examinees at the university faculties of economics, the natural sciences and engineering in Munich, Berlin and the Ruhr area. A sample of 453 managerial candidates, employed in German companies, was analysed in this study. The following conclusions for organizations can be drawn from the results of our study: the candidates' values and previous experiences abroad can furnish decisive criteria. Information offered in the job interview can further encourage already motivated persons. The lesser emphasis put on the value 'leadership' and the great importance ascribed to the value 'technological progress' could indicate training needs. Intercultural as well as special management trainings within the organization seem appropriate here. 相似文献
80.
This paper addresses an important gap in brand development. While attention has been rightly focused on consumer understanding of brand imagery, insufficient attention has been given to how the firm's managers create, understand and communicate to each other something so intangible as a future brand's vision. We demonstrate how using metaphors in brand design enhances the ability of a cross‐functional team to create a coherent brand vision: facilitating both creativity and its communication. Brand visions are vital given the essential periodic improvements and mutations brands must undergo, without sacrificing the integrity and values which drive their purchase. Management complexity arises because brand development happens in a multi‐disciplinary environment. Moreover these different managers must translate the intangible meanings held by consumers into very tangible product and service specifications. The role and nature of metaphor in this process is examined in detail. We then provide practical examples of how this technique has been used with managers in a variety of branding tasks. 相似文献