排序方式: 共有66条查询结果,搜索用时 15 毫秒
31.
Bank risk is not directly observable, so empirical research relies on indirect measures. We evaluate how well Z‐score, the widely used accounting‐based measure of bank distance to default, can predict bank failure. Using the U.S. commercial banks’ data from 2004 to 2012, we find that on average, Z‐score can predict 76% of bank failure, and additional set of other bank‐ and macro‐level variables do not increase this predictability level. We also find that the prediction power of Z‐score to predict bank default remains stable within the three‐year forward window. 相似文献
32.
Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of “better practice” organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation. 相似文献
33.
Quality & Quantity - There is no unified theory of causality in the sciences and in philosophy. In this paper, we focus on a particular framework, called structural causal modelling (SCM), as... 相似文献
34.
The importance that users or customers attach to various services and products is an essential part of customer satisfaction surveys. Some proposals for linking satisfaction and importance can be found in available literature. The objective is to identify and understand the dimensions with high importance but low perceived quality. These dimensions are primary candidates for focused improvement initiatives. In this study, we propose to apply a class of statistical models, denoted as CUB models, generally used to estimate the feeling and the uncertainty, to measure the importance of items on observed overall satisfaction. A questionnaire with explicit variables of importance for each dimension is considered to compare the obtained ranks with the observed ones. Then the estimated importance and the perceived quality, both obtained with the CUB models, will be jointly analyzed in different datasets coming from various fields. This approach will be compared with some others reported in the literature. 相似文献
35.
Technology use in the workplace expands the ability to monitor employees through activities such as website tracking, email scanning, and social media monitoring. Monitoring is a fundamental aspect of the relationship between organizations, employees, and stakeholders and can affect perceptions of privacy, autonomy, and trust in the workplace. However, electronic monitoring is little investigated in public management research and we have minimal knowledge about the factors that prompt public managers to adopt electronic monitoring. Focusing on small- and medium-sized US municipalities, we investigate types of electronic monitoring and how organizational, sociopolitical, and technological factors shape electronic monitoring intensity. We test our hypotheses with data from a 2014 national survey of 2,500 local managers, website coding data, and US Census data. We find that electronic monitoring, especially monitoring online activities, is a response to organizational centralization, participation of internal stakeholders, social media use, and technology concerns. 相似文献
36.
Riccardo Torelli Federica Balluchi Arianna Lazzini 《Business Strategy and the Environment》2020,29(2):407-421
Since the first Earth Day in the 1970s, corporate environmental performance has increased dramatically, and cases of greenwashing have increased sharply. The term greenwash refers to a variety of different misleading communications that aim to form overly positive beliefs among stakeholders about a company's environmental practices. The growing number of corporate social responsibility claims, whether founded or not, creates difficulties for stakeholders in distinguishing between truly positive business performance and companies that only appear to embrace a model of sustainable development. In this context, through the lens of legitimacy and signalling theory, we intend to understand and assess the different influences that various types of misleading communications about environmental issues have on stakeholders' perceptions of corporate environmental responsibility and greenwashing. Stakeholder responses to an environmental scandal will also be assessed. The hypotheses tested through a four‐for‐two design experiment reveal that different levels of greenwashing have a significantly different influence on stakeholders' perceptions of corporate environmental responsibility and stakeholders' reactions to environmental scandals. 相似文献
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38.
This paper focuses on the role of habit formation in individual preferences. In this study, the model of Alessie and Lusardi
(Econ Lett 55:103–108, 1997) and its extension by Guariglia and Rossi (Oxf Econ Pap 54:1–19, 2002) are considered. Our empirical
specifications are based on their closed-form solutions, where current saving is expressed as a function of lagged saving
and other regressors. In our study, we use a longitudinal data set from the Netherlands that allows us to disentangle the
role of habit formation from unobserved heterogeneity. Contrary to most other studies using survey data, we find evidence
in favor of habit formation. However, the magnitude of the habit formation coefficient is rather small. Income uncertainty
seems to affect saving behavior of Dutch households. 相似文献
39.
Maria Cipollina Federica Demaria Filomena Pietrovito 《Journal of Industry, Competition and Trade》2016,16(4):455-475
This paper analyses the role that quality standards and innovation play on trade volume, by using a gravity model. The role of innovative activity and quality standards in enhancing trade performance is widely accepted in the literature. However, in this paper, we argue that the net effect of quality standards on trade is affected by the exporter’s ability to innovate and comply with these requirements. In particular, by using a sample of 60 exporting countries and 57 importing countries, for a wide range of 26 manufacturing industries over the period 1995–2000, we show that the most innovative industries are more likely to enhance the overall quality of exports, and then gain a competitive advantage. We also find that this effect depends on the level of technology intensity at industry-level and on the level of economic development of exporting country. 相似文献
40.
In this paper we study the impact of the regulations on Maximum Residue Levels (MRLs) of pesticides on the trade of apples and pears and related processed products with the aim of understanding how their similarity (or dissimilarity) affect trade. Most studies investigate the impact of sanitary regulations introducing directly in the analysis the MRL put in force in the importing country. They introduce in the analysis the level of the regulation in the importing country without taking into account the rule in force in the exporting country. Rather than focusing on a particular pesticide we take into account the entire list of substances set out by the various regulations. We then build a similarity index and introduce it into a gravity equation to assess the impact of the differences in MRL of pesticides on trade. Results suggest that the differences between regulations matter and may, in some case, hinder trade. 相似文献