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71.
In this study we examine how the regulation of director attendance disciplines directors’ behavior, and consider the governance effect of such regulations. This examination exploits the differences between the requirements for director attendance at board meetings enacted by the Shanghai Stock Exchange (SHSE) and by the Shenzhen Stock Exchange (SZSE). Using a difference-in-differences model with a sample of A-share listed firms from 2006 to 2017, we document that the rate of meeting attendance by independent directors who serve with firms listed on the SHSE (SHIDs) has increased significantly since the exchange’s enforcement of the regulation on attendance. This positive effect has been more pronounced for independent directors with legal backgrounds. Further investigations find that the regulation of attendance plays a corporate governance role through the mechanism of enhanced monitoring. The attendance regulation increases the SHIDs likelihood of casting dissenting votes, and it leads to both better accounting performance and higher firm value. In addition, SHIDs are more likely to depart from firms listed on the SHSE, and to transfer their directorships to firms listed on the SZSE, which has a less constraining attendance requirement. Our findings provide evidence of how external regulation shapes director attendance and voting behavior in emerging markets. 相似文献
72.
When Does an Inflation Target Yield the Second Best? 总被引:1,自引:0,他引:1
It is shown that an inflation target does not establish the second best if the central bank is independent and the government collects seigniorage revenues. To eliminate excessive inflation and ensure that stabilization is efficient, society should combine an optimal inflation target with a central bank that attaches less weight to inflation stabilization than the public does. 相似文献
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生活自理能力的形成,有助于培养智障学生的责任感、自信心以及自己处理问题的能力,对智障学生今后的生活也会产生深远的影响。因此,我们针对智障学生的特点与生活自理能力差的现状,有的放矢地对他们进行生活教育,通过生活化的课堂,使智障学生最终学会生活,走向社会。 相似文献
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铁路运营模式选择的实质是相关利益主体之间的利益博弈,不同铁路运营模式选择直接影响铁路的建设成本和运营收入。在界定铁路自主运营和委托运营2种模式内涵、优劣势的基础上,分析影响铁路运营模式选择的内外部因素,构建四川省和地方铁路局集团公司之间的演化博弈模型,并对成都外环铁路运营模式选择进行研究。结果发现:四川省和地方铁路局集团公司之间的博弈存在{委托运营,支持}{自主运营,不支持}{自主运营,支持}3种演化稳定均衡结果,这意味着成都外环铁路近期适宜选择委托地方路局运营的模式,中长期适宜采用自主运营模式。研究结论能为成都外环铁路运营模式的选择提供决策参考,有助于成都外环铁路选择合理的运营模式。 相似文献
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In the hotel sector, two basic organisational forms can be distinguished, independent and chain-affiliated, which reflects in the entities' management processes and in the dimensions of the hotel service. Guest satisfaction is the determinant of and the secret to success in the hotel industry, nevertheless the comparison of customer satisfaction of both operational models is scarce. The main goal of this work is to determine whether those differences exist, considering the geographical scope and size of the chain in linked hotels. Customer satisfaction was analysed in 404 four and five-star hotels, measured through the hotel ratings from online travel agent Booking.com, in two tourism destinations in Spain using the Rasch Measurement Theory. Results obtained indicate that the superiority in customer satisfaction of one of these management forms shows for specific dimensions of the service provided. 相似文献
79.
王爱萍 《陕西省行政学院陕西省经济管理干部学院学报》2010,(1):54-56
一段时间以来。国内安全事故频频见诸报端,有不少官员被依法追究行政法律责任,其影响之大被媒体形容为中国掀起“问责风暴”。这种现象应当引起我们对公务员行政法律责任完善的思考,问责应当形成常态机制,而不能是运动式的追责效果.在这方面可以借鉴香港地区的“廉政公署”制度,健全公务员行政问责机制。 相似文献
80.
Although a number of studies have examined Airbnb’s impact on hotels, previous studies have yielded mixed results and are limited in their geographical scope. Additionally, the impact of Airbnb on hotels with different organizational structures has not been previously analyzed. Accordingly, the purpose of this study is threefold: 1) to add to our understanding of the impact of an increase of Airbnb inventory by clarifying previously inconclusive results; 2) to examine the extent to which Airbnb listings affect hotel performance measures in the overall U.S. hotel market; and 3) to investigate the influence of Airbnb on key hotel metrics by elaborating the effect of Airbnb on hotels operated under different organizational forms- chain-managed, franchised, and independent. Our results show an adverse impact of Airbnb on hotel RevPAR and ADR metrics across different organizational structures. However, interestingly, Airbnb listings did not negatively affect occupancy numbers. Theoretical and practical implications are discussed. 相似文献