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71.
Simona Galletta Sebastiano Mazzù Valeria Naciti 《Business Strategy and the Environment》2021,30(5):2656-2670
The purpose of this paper is to investigate how banks' climate strategies affect environmental performance. To extend this line of research, the carbon disclosure of worldwide banks is examined. In particular, we focus on specific governance strategies: board of director monitoring and managerial incentives. Panel data are employed on a sample taken from 330 bank-year observations in the period after the financial crisis. The results show an increase in environmental performance through the implementation of managerial incentives related to climate change, associated with the highest level of responsibility of the board of directors. Overall, the present study contributes to both the academic literature and corporate governance, highlighting the importance of banks' business strategy on climate change risks and opportunities with respect to environmental performance goals. 相似文献
72.
Pietro Battiston Denvil Duncan Simona Gamba Alessandro Santoro 《The Scandinavian journal of economics》2020,122(1):81-108
We use confidential data on value-added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference-in-differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities. 相似文献
73.
Trade credit is an important source of finance for firms and has been well researched, but the focus has been on financial trade-offs. In this paper, we consider the trade-offs with inventories and develop a simple model that recognizes the incentives a firm faces to offer and receive trade credit. Our model identifies the response of accounts payable and accounts receivable to changes in the cost of inventories, profitability, risk and liquidity, and importantly, this influence operates through a production channel. Our results support the model and complement many existing studies focused on explaining the financial terms of trade credit. 相似文献
74.
ABSTRACTThe market of berries is a niche of high value in Italy. Small fruit’s healthy properties are well known in the international market, but little is known about the reason for a low commercialization rate of fresh small fruit in Italy. The objective of this study was to assess consumer preferences in Italy for selected berry species. Moreover, the study aims to identify the relevant attributes of berries that affect the demand for this produce according to consumers and to compare these attributes. We assessed relevant attributes affecting the demand for fresh berries for different consumers’ profiles and compared berries’ attributes rankings. The results reveal high concordance between blackberries and raspberries; price is the attribute that constrains more purchases because it is deemed too high. Consumers prefer small fruit because of the rising interest in their nutraceutical value, and they have a higher willingness to pay because of this important attribute. 相似文献
75.
The choice of the location of foreign direct investment is a complex phenomenon, depending not only on host‐country characteristics, but also on host‐industry and specific source‐firm characteristics. To capture these different influences for foreign investment location decisions into 13 Central and Eastern European Countries (CEECs) over a twelve‐year period, this paper uses a Generalized Nested Logit (GNL) model with firm, industry, and country data. The novel empirical results show that the responsiveness of firms’ decisions regarding where to locate capital in CEECs to country‐level variables differs both across sectors and across firms of different sizes and profitability. 相似文献
76.
This paper investigates the determinants of the frequency and the probability of sports participation in Spain by applying the Zero-Inflated Ordered Probit (ZIOP) model. The ZIOP model allows to account for excessive zero observations and differentiate between genuine ‘non-participants’ and individuals who did not participate at a time but would do so if the circumstances were different. The results show that the decision to participate in sports or not and the frequency of sports participation are driven by different factors. 相似文献
77.
Silvia Grappi Simona Romani Richard P. Bagozzi 《Journal of the Academy of Marketing Science》2013,41(6):683-704
This paper develops a unique theoretical framework for explaining consumer reactions to corporate offshoring by testing the impact of the decision to offshore or to maintain domestic activities on two dependent variables: consumer attitudes toward the company and word-of-mouth communication. We conduct two controlled experiments administered in the field with adult consumers. Study 1 analyzes the processes underlying consumer reactions to corporate offshoring from the perspective of the perceived moral harm and good that offshoring produces. Results verify the mediating role of positive and negative moral emotions (i.e., gratitude and righteous anger) felt by consumers. Study 2 demonstrates the moderating role of consumer perceived risk of offshoring on the linkage between company offshoring and the same moral emotions and through these moral emotions on consumer attitudes toward the company and word-of-mouth communication. An unexpected finding is the mediation of the positive moral emotion of elevation on consumer attitudes. 相似文献
78.
Trade credit, bank lending and monetary policy transmission 总被引:3,自引:0,他引:3
This paper investigates the role of trade credit in the transmission of monetary policy. Most models of the transmission mechanism allow firms to access only financial markets or bank lending according to some net worth criterion. In our model we consider external finance from trade credit as an additional source of funding for firms that cannot obtain credit from banks. We predict that when monetary policy tightens there will be a reduction in bank lending relative to trade credit. This is confirmed with an empirical investigation of 16,000 UK manufacturing firms. 相似文献
79.
The Mind and Heart of Resonance: The Role of Cognition and Emotions in Frame Effectiveness
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Simona Giorgi 《Journal of Management Studies》2017,54(5):711-738
This article synthesizes the large and burgeoning literature on framing to unpack how frames achieve resonance with an audience. The analysis identifies two main resonance types: cognitive, based on an appeal to audiences’ beliefs and understandings, and emotional, based on an appeal to audiences’ feelings, passions, and aspirations. For each type, this paper delves into distinct mechanisms, applications, and outcomes to shed light on the complex bases for audiences’ reactions to framing and the factors that can hinder or favour resonance. Applications for this conceptualization of resonance and future venues of research are identified and discussed. 相似文献
80.
A government would like to subsidize an indivisible good. Consumers’ valuations of the good vary according to their wealth
and benefits from the good. A subsidy scheme may be based on consumers’ wealth or benefit information. We translate a wealth-based
policy to a benefit-based policy, and vice versa, and give a necessary and sufficient condition for the pair of policies to
implement the same assignment: consumers choose to purchase the good under the wealth-based policy if and only if they choose
to do so under the translated benefit-based policy. General taxation allows equivalent policies to require the same budget. 相似文献