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111.
Ohne Zusammenfassung 相似文献
112.
Olaf Helmer 《Technological Forecasting and Social Change》1975,7(1):107-109
113.
Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light
on the magnitude and (especially policy) determinants of these phenomena. Quantitative information informs the analysis of
policy choices, enables the testing of hypotheses about determinants of this phenomenon, and can help with the accurate construction
of national income accounts. Even as empirical analysis has burgeoned, some have expressed doubts about the quality and usefulness
of some prominent measures. The fact that high-quality data is elusive is neither surprising nor a coincidence. The defining
characteristic of tax evasion and informal economic activity—that they are generally illegal—often renders unreliable standard
data collection methods such as surveys. Unlike invisible phenomena in the natural sciences, these invisible social science
phenomena are hard to measure because of choices made by individuals. Analysis of tax evasion and the informal economy must
proceed even in the absence of the direct observability of key variables, and theory should guide the construction and interpretation
of evidence of the “invisible.” In this paper, we address what can be learned using micro or macro data regarding tax evasion
and the informal economy under given conditions and assumptions, and critically review some of the most common empirical methods
in light of our conclusions. We conclude with an entreaty for researchers in this field to enlist in the “credibility revolution”
(Angrist and Pischke in J. Econ. Perspect. 4(2):3–30, 2010) in applied econometrics. 相似文献
114.
Among the various external information sources that influence individual investors' trading decisions, no research has considered the important influence of insiders' transactions. Retail investors might copy the behavior demonstrated by insiders' trading; therefore, this study establishes an approach to estimate the buying probability for a certain stock by a certain investor at a certain point in time and analyzes whether insider trade reports influence this probability. Using a sample of more than 270,000 retail trades in Germany between 2008 and 2009, along with more than 3000 insider trades in the same period, we find evidence of copying of insiders' trades by retail investors. The basic mimicry hypothesis holds, even when we consider an information event hypothesis and an insider attention effect hypothesis as alternative explanations. A robustness test also supports the findings. 相似文献
115.
Christoph S. Weber 《Wirtschaftsdienst》2012,92(12):827-832
The ECB is a central bank with a high level of transparency. However, it still does not publish voting records or minutes, and it publishes infl ation forecasts only on a quarterly basis. This paper argues that both the credibility and effectiveness of the ECB’s monetary policy could be enhanced by enlarging its transparency. This is especially necessary if the central bank takes such far-reaching decisions as the unlimited bond buying programme. Then the public has a right to know how and why this decision was taken. 相似文献
116.
Jeremy G. Weber 《Agricultural Economics》2012,43(Z1):73-84
A unique natural experiment involving a coffee pruning technology is used to study social learning. The yield effects of pruning take two years to appear, a characteristic that aids in identifying social learning apart from correlated unobservable variables that are a concern in the social learning and technology adoption literature. Panel data are employed that start with a private initiative which introduced systematic pruning in central Peru and that contain the population of participating growers. Results show a jump of at least 0.15 in the probability of adoption two years after the first pruning in a grower's group. 相似文献
117.
Eduardo Veiga Bueno Tiziana Brenner Beauchamp Weber Emerson Luiz Bomfim Heitor Takashi Kato 《The Service Industries Journal》2019,39(11-12):779-798
The aim of this systematic review is to identify how customer experience in the service sector has been measured in relevant publications in the marketing field. A sample of 33 papers was collected from two electronic databases—the Web of Science (Thomson Reuters) and Scopus (Elsevier)—covering a large number of publications. After analyzing the articles and reviewing the customer experience literature, the following are our main contributions: (i) clarification of the concepts that appear in the literature review of customer experience in the service sector; (ii) classification of the variables, scales, and constructs related to customer experience in service; (iii) demonstration of the service experience as the preponderant construct that is used to measure customer experience in service; and (iv) proposal of a new dimension—the concept of ‘pre-experience’—to measure customer experience in service. These contributions can provide a more solid basis for measuring customer experience in service. 相似文献
118.
119.
Research at the family firm–Corporate Social Responsibility (CSR) nexus lacks agreement about whether family firms are more or less socially responsible than their non‐family counterparts, which leads discussion relating to the bright and dark side of socioemotional wealth (SEW). We add to this ongoing debate in two different ways. First, we build on family firm heterogeneity and argue for a gray side to SEW, located between the bright and dark sides that is dependent upon the kind of family firm ownership. Second, we assume that prior research on a diverse set of CSR behaviors may, to some extent, explain the contradicting results; thus, we propose going back a step and focusing on management’s attention to CSR as an important antecedent of CSR behavior. By analyzing the letters to the shareholders of German HDAX firms from 2003 to 2012, this study finds that family ownership positively affects management’s attention to CSR, mainly driven by founders and family foundations. The research adds to our understanding of the family firm–CSR nexus by scrutinizing the role SEW plays in management’s attention to CSR when it comes to family firm heterogeneity. 相似文献
120.