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991.
Christof Beuselinck Belen Blanco Juan Manuel García Lara 《Journal of Business Finance & Accounting》2017,44(5-6):558-592
We investigate the role of foreign shareholders in improving the quality of accounting information provided by firms domiciled in countries with low de facto institutional quality. Using a sample of firms from four South European countries (Greece, Italy, Portugal and Spain) for which we observe detailed ownership evolutions over the period 2002–2007, we find that increases in foreign ownership lead to increases in financial reporting quality but only if the foreign shareholders are domiciled in countries with strong investor protection mechanisms. Further, we find that the improvement in financial reporting quality is more pronounced in the case of foreign institutional investors. Finally, our results hold before and after the introduction of the International Financial Reporting Standards (IFRS) in 2005. 相似文献
992.
Antonio L. Leal-Rodríguez Gema Albort-Morant Silvia Martelo-Landroguez 《The International Entrepreneurship and Management Journal》2017,13(3):819-835
The relationships between corporate entrepreneurship, innovation and performance have been previously addressed by the literature. However, they have yielded mixed and often inconclusive results. The purpose of this paper is hence to empirically test a model that links entrepreneurial culture, innovation outcomes and business performance. In this model, the family nature of firms is subsequently included as a moderator variable. The empirical investigation is based on a sample of 145 family firms from the automotive components manufacturing sector in Spain. This study uses Partial Least Squares (PLS) path-modeling to test our research model and hypotheses. Our results reveal the increasing importance of fostering an entrepreneurial culture within family firms in order to yield innovation processes and performance. 相似文献
993.
994.
Raquel Puente María Antonia Cervilla Carlos Giovanni González Nunzia Auletta 《Small Business Economics》2017,48(3):699-726
The article examines the determinants of the growth aspiration of Venezuelan entrepreneurs. We use the GEM database and build an econometric model based on a set of exogenous variables grouped into three large categories: contextual or environmental factors, individual factors and business variables. Given the Venezuelan specific characteristics, we place a particular focus on understanding the differences between entrepreneurs belonging or not to the BoP. The primary findings of this work are the identification of the variables that explain growth aspiration, namely, belonging to the BoP, gender, education, motivation and years of study and some additional variables where individual factors interact with the contextual factor BoP. The second finding is that there are significant differences for the entrepreneurs belonging and not belonging to the BoP, with a threshold where the entrepreneurs of the BoP become averse to continuing to aspire to growth. Practical and policy implications are elaborated with the results. 相似文献
995.
Toward an understanding of online information processing in e-tourism: does national culture matter?
Juan Miguel Alcántara-Pilar Salvador del Barrio-García Esmeralda Crespo-Almendros Lucia Porcu 《Journal of Travel & Tourism Marketing》2017,34(8):1128-1142
Tourism is undoubtedly among the industries that better reflect the effects of globalization, technological advances (i.e. the Internet) being one of the most relevant drivers. Given the current market saturation of this sector, a better understanding of how tourists from different cultures process online information and forge their attitudes and behavioral intentions is called for. Nevertheless, national culture may have a major influence on the effectiveness of online tourist marketing activities. This study contributes to the extant body of knowledge via the analysis of the influence of perceived risk on how tourists process the information while browsing a tourist destination website, form their attitudes and behavioral intentions toward the destination. The effect of national culture on such antecedents is examined via a cross-cultural research to compare Spanish and British cultures. A theoretical model is proposed to integrate the effect of perceived risk and variables regarding technology acceptance on tourist responses. 相似文献
996.
Joel Monárrez-Espino Adrián de la Maza Stahl Luz María Tejada Tayabas Andrés Balleza Carreón Lucie Laflamme 《International journal of injury control and safety promotion》2017,24(3):345-353
Data are lacking on the extent and distribution of injuries in rural areas. This study aimed at comparing injury-related hospitalizations between 2002 and 2012 at a rural hospital of northern Mexico focusing on differences between indigenous (IP) and non-indigenous patients (NIP). A retrospective design based on the review of records of patients hospitalized with injury diagnoses was used. Information extracted included ethnicity, sex, age, hospital duration, surgical procedures, complications and discharge outcome. Injury data comprised of main diagnosis, mechanism and body part affected. Patterns were stratified by year and ethnicity. Logistic regression was used to determine the probability of being hospitalized for >1 day. Injury-related mortality increased from 0.4% in 2002 to 3.1% in 2012. The proportion of non-indigenous patients hospitalized also increased by 4.5%. Men accounted for two-thirds of all inpatients. Weapon involvement doubled from 16.6% to 33.6%. Almost half of the patients in 2012 were victims of interpersonal violence. Indigenous patients had a 2.7 higher adjusted odds ratios of being hospitalized for >1 day in 2002 (95% CI 1.2–5.7), though the gap was reduced to 1.9 (1.1–3.5) in 2012. While indigenous patients continue to be more disadvantaged than the non-indigenous, the gaps closed in 2012; the reasons behind these disparities need to be further investigated. 相似文献
997.
Sustainable banking in Latin American developing countries: Leading to (mutual) prosperity 下载免费PDF全文
This article examines multinational banks’ (MNBs) approaches to corporate social responsibility (CSR) in developing countries’ subsidiaries, particularly in Latin America. Building on in-depth case studies of two MNBs that are based in Europe and market leaders in Latin America, we analyze their CSR motivations and outcomes in host countries. We examine institutional environments by applying the national business system framework, and we suggest missing categories in its financial and educational dimensions. We theorize how institutional necessity determines MNBs' CSR in developing countries. Finally, we examine the CSR outcomes in Latin America, where banks’ responsible conduct has led to major improvements in educational levels and financial inclusion. These improvements alleviate poverty and enhance both country's social wellbeing and MNBs’ legitimacy, leading to mutual prosperity. 相似文献
998.
999.
Family SMEs' Internationalization: Disentangling the Influence of Familiness on Spanish Firms' Export Activity 下载免费PDF全文
Gregorio Sánchez‐Marín 《Journal of Small Business Management》2015,53(4):1164-1184
This paper studies the relationships between family involvement and internationalization of family small and medium enterprises (SMEs), examining the effects exerted by the three main dimensions that comprise the concept of familiness: power, experience, and culture. Disentangling the influence of familiness dimensions lead us to discover the combined effects of family's governance, generation, and culture on SMEs' export activity. The results, using the F‐PEC scale over a sample of 500 Spanish firms, show that this multidimensional approach better identifies the determinants of the family SMEs' internationalization. Specifically, we find that the family experience and its culture orientation positively affect the firm's export activity, whereas family governance/management does not have any significant influence. 相似文献
1000.