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991.
基于企业社会责任观,认为我国当前物流业的相关税收政策在引导企业履行社会责任方面存在差距,要使我国物流业健康、快速、长久地发展,物流业税收政策的设计要引导企业履行经济责任、法律责任、道德责任和慈善责任四个社会责任层次,通过对现状和问题的分析提出了政策设计的导向和措施。 相似文献
992.
社会资本是以信任、互惠和社会规范为基础的人际关系及关系网络,封闭性的社会结构是社会资本发挥作用的条件,也是社会资本产生消极功能的根本原因。本文通过在农村资金互助组织的生发基础研究中引入农村社会资本,对组织所处的农村社会网络、规范和信任进行分析,发现农村社会结构的相对封闭性在组织设立初期起到积极作用,但它制约组织的长远发展和成员的创新活动。 相似文献
993.
韩国自由经济区发展演化过程及启示 总被引:2,自引:0,他引:2
自由经济区作为经济全球化和区域经济一体化的产物,近年来已变成加快各国尤其是发展中国家经济发展的增长极、城市化的驱动力以及制度创新的重要平台。东北亚地区是世界上仅次于北美、欧盟的第三大经济区,并已经成为全球重要的制造业中心。作为具备连接东北亚大陆和海洋区位优势的新兴工业化国家,韩国自由经济区不仅是本国实现经济发展目标,扩大贸易以及增加就业,优化产业结构的重要途径,还是参与经济全球化与区域经济一体化的重要手段。国内外学者的相关研究集中在韩国自由经济区的成本效益分析、理论基础以及对比分析等方面,有关其发展演化规律及动力机制仍然缺少系统性的归纳与研究。文章采用文献归纳、案例分析等方法,依据经济地理、贸易理论、系统发展演化理论总结归纳了韩国自由经济区由加工制造型向科技型、综合型和跨国区域经济一体化发展演化的规律及模式;在此基础上分析了推动韩国自由经济区发展演化的国际环境、国内政策、区内条件和区外条件等动力因素;最后分析探讨了韩国自由经济区演化规律及动力机制对我国建设自由贸易区的参考意义。 相似文献
994.
基于行为金融理论,建立了投资者表现为损失厌恶情形下的开放式基金业绩激励模型,并考察了投资者的损失厌恶偏差对开放式基金业绩激励效率的影响。结果表明:在开放式基金的业绩激励机制下,损失厌恶型投资者在面对失败的投资结果时会低估基金经理的投资管理能力,进而低估投资的期望收益;在一定条件下,与完全理性型投资者相比,损失厌恶型投资者会导致业绩激励效率损失增大。 相似文献
995.
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
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This paper investigates whether foreign institutional investors affect the global convergence of financial reporting practices. Using several measures of reporting convergence, we show that U.S. institutional ownership is positively associated with subsequent changes in emerging market firms’ accounting comparability to their U.S. industry peers. We identify this association using an instrumental variable approach that exploits exogenous variation in U.S. institutional investment generated by the JGTRRA Act of 2003. Further, we provide evidence of a specific mechanism—the switch to a Big Four audit firm—through which U.S. institutional investors affect reporting convergence. Finally, we show that, for emerging market firms, an increase in comparability to U.S. firms is associated with an improvement in the properties of foreign analysts’ forecasts. 相似文献
996.
Short Selling Pressure,Stock Price Behavior,and Management Forecast Precision: Evidence from a Natural Experiment
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Using a natural experiment (Regulation SHO), we show that short selling pressure and consequent stock price behavior have a causal effect on managers’ voluntary disclosure choices. Specifically, we find that managers respond to a positive exogenous shock to short selling pressure and price sensitivity to bad news by reducing the precision of bad news forecasts. This finding on management forecasts appears to be generalizable to other corporate disclosures. In particular, we find that, in response to increased short selling pressure, managers also reduce the readability (or increase the fuzziness) of bad news annual reports. Overall, our results suggest that maintaining the current level of stock prices is an important consideration in managers’ strategic disclosure decisions. 相似文献
997.
Our study investigates the quality of firms’ continuous disclosure compliance during mandatory continuous disclosure reform, and whether the compliance quality is impacted by corporate governance, using the New Zealand market as the setting. We use a novel coding of different categories of disclosures (non‐routine, non‐procedural and internal), which represents the extent of proprietary insider information inherent in disclosures, to evaluate firms’ compliance quality. Our findings provide evidence that firms’ compliance quality improved after the reform, and this improvement is inconsistently impacted by corporate governance. Our findings provide important implications for regulators in their quest for a superior disclosure regime. 相似文献
998.
《Contaduría y Administración》2015,60(4):757-775
Improvements in risk disclosure have been an important part of the corporate governance reforms. This paper is intended to identify the factors that explain the extent to which a sample of 35 listed Spanish firms disclose risk-related information. This study focuses on the risk disclosures made in the corporate governance reports during the year 2009. Using the content analysis technique an index was developed in order to assess the amount and quality of the risk information disclosed by Spanish companies. Several characteristics were selected and their influence on the level of risk disclosure was tested empirically. Results indicate that sector and risk level are positively related to the extent of corporate risk disclosures. This study adds to the international research on risk disclosure by extending the scope of the current understanding of risk reporting practices and their determinants. The findings could be especially useful for regulators and policy-makers in order to enhance risk disclosure and to improve transparency. 相似文献
999.
1000.
Tensions Arising from Imposing NPM in Australian Public Universities: A Management Perspective
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This study seeks to identify the characteristics causing tensions in the move towards a corporate culture in Australian public universities. The findings reveal ongoing structural, competency and behavioral issues contributing to the tensions. Two theoretical propositions have emerged regarding the status of the change process. First, the change to a corporate culture is slow but continuing. Second, universities have accepted that public sector, collegial and corporate cultures have to co‐exist, thus adopting an adapted version of new public management (NPM). These findings provide avenues for further research to confirm both the characteristics and theoretical propositions. 相似文献