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91.
Henning Klodt Martin Klein Marc Bungenberg Gabriel Felbermayr Gerhard Schick 《Wirtschaftsdienst》2014,94(7):459-478
Bilateral investment treaties (BITs) and investor-state dispute settlements (ISDS) have become highly controversial. The authors review the evidence and discuss the pros and cons of BITs and other investment agreements. Many observers are concerned that Transatlantic Trade and Investment Partnership (TTIP) regulations on investment protection could be abused by international corporations to obtain unjustifi ed compensation from EU member states. These concerns are to some extent legitimate and should be considered more seriously in the EU negotiation strategy. International investment agreements (IIA) are necessary when host countries of FDI do not have reliable and independent judicial systems. To avoid abuse and to account for the increasing role of global production chains, agreements require more precise defi nitions, and ISDS needs to be more transparent and independent. With the EU developing its own new approach independently (and differently) from the one taken in the past by its member states, the current negotiations of “mega-regionals”, as well as the fi rst standalone EU IIA with China, offer the unique possibility to answer current critique around international investment law. Is there, in the current documents, an IIA2.0 that strengthens the right to regulate and holds up high protection standards for investors? The exclusion of ISDS from TTIP negotiations risks missing a unique chance to improve the current less than perfect international investment regime. 相似文献
92.
Corporate Environmental Initiatives in Small and Medium Sized Enterprises and Their Outcomes: A Longitudinal Study 下载免费PDF全文
The impact from corporate business activities on the natural environment and society at large has been in focus for quite some time. The focus has often been on corporate environmental sustainability initiatives reflecting industry's response to concerns expressed by key stakeholders as well as the potential influence on the bottom line and the competitive situation. Much less investigated is the extent to which management itself perceives that corporate environmental initiatives actually lead to positive results. This is the very focus of this research, which is based on data collected by identical surveys of industrial companies in Denmark over a number of years. The results indicate a slightly increasing involvement over time, but also that the level of results achieved is lower than the level of initiatives taken. That is, the reactive attitude reported previously still seems to be prevailing. The results also seem to indicate that the size of the company may have a negative influence in some situations, since smaller companies seems to be better at achieving results compared with medium sized companies. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
93.
Vikrant Shirodkar Eshani Beddewela Ulf Henning Richter 《Journal of Business Ethics》2018,148(3):673-688
Multinational companies (MNCs) frequently adopt corporate social responsibility (CSR) activities that are aimed at providing ‘public goods’ and influencing the government in policymaking. Such political CSR (PCSR) activities have been determined to increase MNCs’ socio-political legitimacy and to be useful in building relationships with the state and other key external stakeholders. Although research on MNCs’ PCSR within the context of emerging economies is gaining momentum, only a limited number of studies have examined the firm-level variables that affect the extent to which MNCs’ subsidiaries in emerging economies pursue PCSR. Using insights from resource dependence theory, institutional theory, and the social capital literature, we argue that MNCs’ subsidiaries that are critically dependent on local resources, have greater ties to managers of related businesses and to policymakers, and that those that are interdependent on the MNCs’ headquarters and other foreign subsidiaries, are more likely to be involved in PCSR. We obtain support for our hypotheses using a sample of 105 subsidiaries of foreign firms that operate in India. Our findings enhance our understanding of the factors that determine MNCs’ political CSR in emerging economies. 相似文献
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95.
Dominic Detzen Henning Zülch 《Journal of International Accounting, Auditing and Taxation》2012,21(2):106-126
Based on principal agent theory we posit that managers account for a business combination opportunistically by recognizing goodwill in excess of its economic determinants. We examine the relationship between CEOs’ short-term cash bonuses and the amount of goodwill recognized in IFRS acquisitions. We find that with increasing cash bonus intensity managers recognize more goodwill. More detailed analysis indicates that this relationship is not a linear one. Instead, there seems to be a corridor in which CEOs are susceptible to the incentive given by bonus payments. In particular, the relationship seems to be fulfilled only for CEOs whose cash bonus is between 150% and 200% of their base salary prior to the acquisition. Our findings have an implication for companies that bonus caps should be introduced to limit CEOs’ bonuses to a given percentage of their base salary. By doing so, they may re-align shareholders’ and managers’ interests and avoid an increased impairment risk in the future. 相似文献
96.
Henning V?pel 《Wirtschaftsdienst》2012,92(10):715-716
97.
Adam Loch Henning Bjornlund Sarah Wheeler Jeff Connor 《The Australian journal of agricultural and resource economics》2012,56(1):42-60
Governments in Australia are purchasing water entitlements to secure water for environmental benefit, but entitlements generate an allocation profile that does not correspond fully to environmental flow requirements. Therefore, how environmental managers will operate to deliver small and medium‐sized inundation environmental flows remains uncertain. To assist environmental managers with the supply of inundation flows at variable times, it has been suggested that allocation trade be incorporated into efforts aimed at securing water. This paper provides some qualitative and quantitative perspective on what influences southern Murray–Darling Basin irrigators to trade allocation water at specific times across and within seasons using a market transaction framework. The results suggest that while irrigators now have access to greater risk‐management options, environmental managers should consider the possible impact of institutional change before intervening in traditional market activity. The findings may help improve the design of intervention strategies to minimise possible market intervention impacts and strategic behaviour. 相似文献
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100.
Manfred Neldner Christiane Krieger Klaus-Dieter Schmidt Henning Klodt Paulgeorg Juhl Guy Clausse Horst Brezinski Henning Sichelschmidt 《Review of World Economics》1983,119(3):581-598
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