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排序方式: 共有783条查询结果,搜索用时 15 毫秒
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This paper is the first attempt to analyze ITC Commissioner voting behavior on sunset reviews of antidumping cases. Sunset
determinations entail greater complexity than initial antidumping investigations because ITC commissioners must account for
the impact of dumping protection as well as competitive forces on industry conditions. Empirical findings indicate that ITC
voting is based on both sunset regulation and nonstatutory factors. Results reveal apparent biases against Chinese competitors
and poorer nations generally, and favorable treatment toward U.S. steel producers and high-wage industries. There is also
evidence of preferential treatment of industries located in states of Senate oversight committee members. JEL no. F13 相似文献
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Sustainability marketing at the farmers’ market: An ethnographic analysis of ambiguous communication
Benjamin Garner 《International Journal of Consumer Studies》2019,43(1):14-22
Farmers’ markets have grown rapidly in recent decades. One explanation for this growth relates to consumers’ view that farmers’ market products are more sustainable. While many have analyzed customer preferences at farmers’ markets, few have examined farmers’ message strategies in this space. Little has been done to analyze the ways farmers use sustainability as a marketing approach. This ethnographic research is based on 100 hr of observation and in‐depth interviews with 36 participants and analyzes the ways farmers position their products as sustainable to customers. The findings indicate that sustainability is not a primary topic of conversation during customerfarmer interaction. However, related concepts such as environment, local, organic, and chemical serve as the proxies for sustainability, even though these messages are presented ambiguously. 相似文献
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Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning 下载免费PDF全文
Benjamin C. Ayers Andrew C. Call Casey M. Schwab 《Contemporary Accounting Research》2018,35(2):767-793
Recent research finds that analysts' cash flow forecasts have meaningful financial reporting ramifications, but, to date, the identified effects are unlikely to yield meaningful cash flow benefits. This study examines whether analysts' cash flow forecasts encourage managers to enhance the firm's cash flow position through tax avoidance activities. We evaluate the change in cash tax avoidance after analysts begin issuing cash flow forecasts relative to a propensity score matched control sample of firms without cash flow forecasts. Consistent with analysts' cash flow forecasts encouraging tax avoidance that enhances the firm's cash flow health, we find a negative association between cash tax payments and analysts' cash flow coverage. Additional analysis suggests this association is driven primarily by strategies to permanently avoid rather than to temporarily defer tax payments and that increased cash tax avoidance activity represents a nontrivial component of the overall increase in reported operating cash flows after the initiation of analysts' cash flow coverage. 相似文献
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Benjamin Schneider 《人力资源管理》2007,46(4):583-610
This article reviews the dynamic evolution of personality research and practice in work organizations from the early 1900s through the present. The article reveals steady‐state equilibrium in the world of practice. In contrast, the world of research is shown to be punctuated by rapid changes in conceptual foci, levels of analysis, and methodological approaches, as well as whether or not personality at work is even considered important. Explanations are offered for these trends, including the ways theory and research in the larger world of the study of personality have been reflected in personality research in and on work organizations. The article concludes with some thoughts about revisiting various branches in this evolution and suggestions for the future of personality research and practice in work organizations. © 2007 Wiley Periodicals, Inc. 相似文献
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Robert E. Overstreet Benjamin T. Hazen Joseph B. Skipper Joe B. Hanna 《Journal of Business Logistics》2014,35(2):136-149
Successful leaders create structural elements in order to achieve the performance objectives set forth by organizational strategy. Supply chain oriented structural elements are reflected in an organization's relationships, both within the firm and with supply chain partners. In this research effort, we examine how such structural elements can be created as a means through which to enhance performance. Our hypothesized model is rooted in strategy‐structure‐performance theory and integrates elements of servant leadership theory and social exchange theory to explain how building organizational commitment via servant leadership behaviors can ultimately impact performance. We use a survey method to collect data from 158 motor carriers. The results of our structural equation model support our hypotheses and serve to extend the discussion of supply chain structural elements and the role of leadership style in achieving organizational performance. 相似文献