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排序方式: 共有316条查询结果,搜索用时 15 毫秒
31.
Do actions speak louder than words? An empirical investigation of corporate environmental reputation
Charles H. Cho Ronald P. Guidry Amy M. Hageman Dennis M. Patten 《Accounting, Organizations and Society》2012
In this study, we investigate the extent to which firms’ environmental performance is reflected in perceptions of their environmental reputation and whether environmental disclosure serves to mediate the negative aspects of poorer environmental performance associated with those assessments. We also examine whether differences in environmental performance and environmental disclosure appear to be associated with membership selection to the Dow Jones Sustainability Index (DJSI), a factor we also believe may be associated with perceptions of environmental reputation. Based on a cross-sectional sample of 92 US firms from environmentally sensitive industries, we find that environmental performance measured using Trucost environmental performance scores is negatively related to both reputation scores and membership in the DJSI. We argue this is due to the more extensive disclosure levels of firms that are worse performers and the finding of a significant positive relation between environmental disclosure and both the environmental reputation measures and DJSI membership. Finally, we show that the DJSI designation positively influences perceptions of corporate reputation. Overall, our results suggest that voluntary environmental disclosure appears to mediate the effect of poor environmental performance on environmental reputation. Perhaps more troubling, our results also suggest that membership in the DJSI appears to be driven more by what firms say than what they do. Thus, like voluntary disclosure, the DJSI may actually be hindering improved future corporate environmental performance. 相似文献
32.
Wilson AR Bargman EP Pederson D Wilson A Garrett NA Plocher DW Ailiff PL 《Benefits quarterly》2008,24(1):46-54
Although consumer-driven health plans (CDHPs) have grown dramatically, the question of whether CDHPs have reduced health care costs has not been answered definitively. This article presents what the authors believe to be the first study to analyze a large sample of claims data and to look in detail at different types of utilization among enrollees in a CDHP and those in a traditional comprehensive major medical (CMM) plan. After adjusting for the finding that CDHP enrollees are both younger and healthier than those in CMM plans, the authors found that CDHP enrollees show no consistent or significant utilization differences for measures over which consumers have little control (e.g., inpatient stays); lower utilization for measures over which consumers have greater control (e.g., emergency room visits); and higher utilization of preventive services. 相似文献
33.
Technology‐push,market‐demand and the missing safety‐pull: a case study of American Airlines Flight 587 下载免费PDF全文
Amy L. Fraher 《New Technology, Work and Employment》2015,30(2):109-127
Through a critical case study of the crash of American Airlines Flight 587, this paper draws upon ‘the Social Shaping of Technology’ (SST) approach to offer a reconceptualisation of the technology‐push and market‐demand model for High‐Reliably Organisations (HROs), providing support for a third factor, called here a ‘safety‐pull’. A safety‐pull is defined as organisationally supported reflexivity in which technology innovators and frontline operators collaborate to consider the potential implications of adopting new technologies in HROs and the complex ways this change may impact human operators' work performance, often in risky and unanticipated ways. In contrast to accidents occurring solely as the result of individual operator error, analysing the safety‐pull provides a way to tease out the wide range of factors that can contribute to HRO failures and offers a new SST perspective through which to examine high‐risk operations. 相似文献
34.
While many studies of knowledge exchange have been undertaken in private and service organizations, government and R&D enterprises, few have studied scientific inter‐organizational collaborations. Furthermore, in the literature on international networks there has been a tendency to assume that knowledge exchange will be inevitably enhanced by global dispersion. Two linked dynamics deserving further study are the role of geographic proximity and the role of information and communication technologies in facilitating knowledge flow across international networks. Studies of intra‐ and inter‐firm knowledge transfer, managerial work values and cultural norms all point to China as being a fascinating counterpoint for the way knowledge exchange might occur in Europe. So in this study of the ATLAS collaboration, a ‘big science’ global network of 3,500 physicists, we explore the perceptions of two subgroups: UK physicists working in Europe and Chinese scientists based in Beijing and HeFei. Findings from 24 interviews and non‐participant observation reveal that face‐to‐face working at European Organization for Nuclear Research (Geneva) is not without its difficulties, but for a variety of sociocultural reasons, it is primarily the Chinese scientists who perceive themselves to be inhibited from full participation in effective knowledge exchange. 相似文献
35.
A firm's long‐term stock returns are negatively related to past growth in housing prices in the state where the firm is located. The housing price effect is persistent and robust to controlling for the long‐term stock return reversal effect, changes in mortgage interest rates across the states, cyclicality in housing prices and overall local economic conditions. There is no evidence that extant asset pricing models can adequately explain the effect. The study discusses potential explanations for, and the implications of, the cross‐regional housing price effect. 相似文献
36.
This study investigates how government ownership and corporate governance influence a firm's tax aggressiveness. Using Chinese listed companies during 2003–2009, we find that compared with government‐controlled firms, non‐government‐controlled firms pursue a more aggressive tax strategy. In particular, non‐government‐controlled firms with a higher percentage of the board shareholdings and with a CEO who also serves as the board chairman are more aggressive. For government‐controlled firms, we find that board shareholding has an impact on tax aggressiveness and it does not differ between local and central government‐controlled firms. However, local government‐controlled firms in less developed regions where the implementation of corporate governance measures is generally less effective are more tax aggressive than those in other regions. 相似文献
37.
Biologists and conservation advocates have expressed grave concern over perceived threats to biological diversity. ``Biodiversity prospecting' – the search among naturally occurring organisms for new products of agricultural, industrial, and, particularly, pharmaceutical value – has been advanced as both a mechanism and a motive for conserving biological diversity. Economists and others have attempted to estimate the value of biodiversity for use in new pharmaceutical project research. In this paper we apply a new approach to estimating values: we employ two models of competition among differentiated products. Each model confirms previous findings that the value to private researchers of the ``marginal species' is likely to be small. The models can have very different implications with respect to social values, however. These findings underscore the need for a better understanding of the true meaning of diversity.Resources for the Future 相似文献
38.
Lynn M. Shore Beth G. Chung-Herrera Michelle A. Dean Karen Holcombe Ehrhart Don I. Jung Amy E. Randel Gangaram Singh 《Human Resource Management Review》2009,19(2):117-133
A great deal of research has focused on workforce diversity. Despite an increasing number of studies, few consistent conclusions have yet to be reached about the antecedents and outcomes of diversity. Likewise, research on different dimensions of diversity (e.g., age, race, gender, sexual orientation, disability, and culture) has mostly evolved independently. Therefore, the purpose of this review is to examine each of these dimensions of diversity to describe common themes across dimensions and to develop an integrative model of diversity. 相似文献
39.
This paper examines global recessions as a cascade phenomenon. In other words, how recessions arising within one or more countries
might percolate across a network of connected economies. An agent based model is set up in which the agents are Western economies.
A country has a probability of entering recession in any given year and one of emerging from it the next. In addition, the
agents have a threshold propensity, which varies across time, to import a recession from the agents most closely connected
to them. The agents are connected on a network, and an agent’s neighbours at any time are either in (state 1) or out (state
0) of recession. If the weighted sum exceeds the threshold, the agent also goes into recession. Annual real GDP growth for
17 Western countries 1871–2006 is used as the data set. The model is able to replicate three key features of the statistical
distribution of recessions: the distribution of the number of countries in recession in any given year, the duration of recessions
within the individual countries, and the distribution of ‘wait time’ between recessions i.e. the number of years between them.
The network structure is important for the interacting agents to replicate the stylised facts. The country-specific probabilities
of entering and emerging from recession by themselves give results which are by no means as well matched to the actual data.
We are grateful to an anonymous referee for some extremely helpful comments. 相似文献
40.
Private agents make large contributions to networks of conserved land, but little is known about how private agents’ decisions might be altered by government actions. This paper explores the impact of public conservation and public policy on the quantity and configuration of private land conservation and the extent to which the social optimum is reached. Because land conservation benefits often have thresholds and spatial characteristics, we consider the impact of different land conservation benefit functions on the patterns of conservation created by the interaction of private and public agents. We find that public conservation crowds private conservation in or out depending on whether marginal conservation benefits increase or decrease with total acreage, and crowding out is mitigated by the presence of budget constraints. We show how land conservation agents might interact strategically in space depending on preferences over fragmentation, and we explore that spatial strategic interaction in a case with a regional land trust and a case with hot-spot parcels. We identify when government policies, such as agglomeration bonuses and mitigating coordination costs, are most likely to increase the social benefits provided by private land conservation agents. 相似文献