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631.
Pietro A. Bianchi Monika Causholli Miguel Minutti-Meza Valbona Sulcaj 《Contemporary Accounting Research》2023,40(1):577-623
Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our survey summarizes the elements of SNA, organizes this literature within a theoretical framework, and provides a thematic discussion of the context and contribution of the selected studies. We also discuss opportunities and challenges for future research. Finally, we include an empirical illustration of the key concepts and tools of SNA. We believe that SNA will continue to offer an interesting avenue for conducting high-impact and cross-disciplinary research in accounting and finance. 相似文献
632.
Sheng Yu Ball V. Eldon Erickson Kenneth Mesonada Carlos San Juan 《Journal of Productivity Analysis》2022,58(2-3):185-202
Journal of Productivity Analysis - Using a newly constructed panel dataset for agriculture in 17 OECD countries over the 1973–2011 period, we investigate the role of capital deepening in... 相似文献
633.
Jing Yi Samantha Cohen Sarah Rehkamp Patrick Canning Miguel I. Gómez Houtian Ge 《Journal of Agricultural Economics》2023,74(3):686-701
Suppressions in public data severely limit the usefulness of spatial data and hinder research applications. In this context, data imputation is necessary to deal with suppressed values. We present and validate a flexible data imputation method that can aid in the completion of under-determined data systems. The validations use Monte Carlo and optimisation modelling techniques to recover suppressed data tables from the 2017 US Census of Agriculture. We then use econometric models to evaluate the accuracy of imputations from alternative models. Various metrics of forecast accuracy (i.e., MAPE, BIC, etc.) show the flexibility and capacity of this approach to accurately recover suppressed data. To illustrate the value of our method, we compare the livestock water withdrawal estimations with imputed data and suppressed data to show the bias in research applications when suppressions are simply dropped from analysis. 相似文献
634.
Miguel Ángel Mirás Calvo Iago Núñez Lugilde Carmen Quinteiro Sandomingo Estela Sánchez Rodríguez 《International Journal of Economic Theory》2023,19(3):526-558
The comparison of the central rules for claims problems, according to the Lorenz order, has been studied not only on the entire set of problems but also on some restricted domains. We provide new characterizations of the adjusted proportional rule as being Lorenz-maximal or Lorenz-minimal within a class of rules on the half-domains. Using this result, we rank the adjusted proportional, the minimal overlap, and the average-of-awards rules by analyzing whether or not these rules satisfy progressivity and regressivity on the half-domains. We also find that the adjusted proportional rule violates two well-known claim monotonicity properties. 相似文献
635.
Maria Bastida Ana Olveira Miguel Ángel Vázquez Taín 《Annals of Public and Cooperative Economics》2023,94(4):1035-1059
The literature on entrepreneurship has developed a huge body of fruitful research to explain why women do not engage in business as often as men. However, relatively little is known about the role that different business models may play in driving women's entrepreneurial activity, which is examined in this study. In this paper we develop a model to empirically test the relationship between women's motivations to become entrepreneurs and their willingness to embark on business through cooperatives, a particular organizational model. We find that the fit between women's needs and expectations and the guiding principles of cooperatives is decisive for the materialization of female entrepreneurship. Furthermore, we explore the role that institutions can play in fostering this link. In doing so, we extend the literature on women's entrepreneurship by highlighting key factors to better channel the development of this potential resource for economic development. Our confirmatory model highlights the role of cooperatives as a type of organization particularly suited to the interests and needs of women entrepreneurs. Thus, the promotion of this business model can be useful to improve the number of women entrepreneurs and, in turn, enhance economic development. 相似文献
636.
We investigate the relationship between EU Common Agricultural Policy environmental payments, and dairy and beef farm level competitiveness and environmental performance. We use an Irish panel of farm level financial data for the years 2000–2017 and apply stochastic frontier analysis. Our estimates identify a positive relationship between technical efficiency and the Green, Low-Carbon, Agri-Environment Scheme for dairy farms, in contrast with the negative relation identified for previous payments of this kind such as the Rural Environment Protection Scheme for both beef and dairy. We then simulate increases in the first type of environmental payments financed through reductions in decoupled payments. We use alternative scenarios for payment redistribution such as flat allocation, allocation to farms with low stocking rates or proportional reallocation of payments. We find that under the second scenario, marginal environmental gains can potentially be achieved for dairy farms. For beef farms, the proportional allocation performs best regarding environmental gains. We also find that under this scenario, the impacts on income inequality can be smoothed for both farm types. 相似文献
637.
Ramos-González María del Mar Rubio-Andrés Mercedes Sastre-Castillo Miguel Ángel 《The International Entrepreneurship and Management Journal》2022,18(3):1205-1233
International Entrepreneurship and Management Journal - This work focuses on the importance of responsible human resource management, and its link to innovation and reputation, which are deemed to... 相似文献
638.