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排序方式: 共有823条查询结果,搜索用时 15 毫秒
1.
Sebouh Aintablian Patricia A. Mcgraw Gordon S. Roberts 《Journal of Business Finance & Accounting》2007,34(1-2):389-401
Abstract: Loan announcement effects for 152 Canadian companies are examined to investigate the efficiency of monitoring by banks facing lender environmental liability. Market reaction to the announcement of bank debt to 'environmental' firms is more positive and significant than for 'non-environmental' firms and, for firms in industries with a higher likelihood of experiencing spill events, is more positive and significant, reinforcing earlier results that establish a relationship between specific loan/borrower characteristics and announcement period excess returns and providing further evidence on the 'uniqueness' of bank loans by demonstrating the superior ability of banks to monitor corporate borrowers exposed to environmental liability. 相似文献
2.
TRAMO/SEATS在危机事件中对旅游影响研究的应用 总被引:1,自引:0,他引:1
国内外对旅游危机事件的研究集中于管理方面,近年相关热点转向对旅游影响的研究.以往定性研究多,从经济数量模型进行定量分析研究的较少.本文使用在经济金融领域使用广泛的ARIMA改进版--TRAMO/SEATS方法评估危机事件,如疾病、地震等突发事件对中国旅游业的影响.作为欧盟各国统计局主要统计方法,TRAMO/SEATS方法能够最大程度地反映旅游业季节性波动的特点.通过该方法对2003年在中国内地和香港地区爆发的SARS进行实证研究,分析评估该危机事件的长期影响.在此基础上提出,国家短期内应当通过提高产品质量和拓展高质量的细分市场实现旅游效益型增长;恢复后期才可以推出更为直接的促销手法实现旅游数量型增长,采取刺激旅游人数快速增长的政策和措施. 相似文献
3.
郑小荣 《山西财经大学学报》2011,(2):100-108
首先探讨了内控监管对于股东利益的作用途径,分析了内控监管对公司舞弊防范能力和运作效率的影响机制.然后,运用事件研究法,对内控监管的市场反应进行了考察,发现通过内控监管强化内控在总体上不能显著增进股东利益.最后,针对实证结果进行了扩展性的讨论,对内控监管的价值进行了反思并提出了相应的建议. 相似文献
4.
Market Incentives for Safe Foods: An Examination of Shareholder Losses from Meat and Poultry Recalls 总被引:3,自引:0,他引:3
Michael R. Thomsen & Andrew M. McKenzie 《American journal of agricultural economics》2001,83(3):526-537
Meat and poultry recalls, while voluntary, are carried out under governmental oversight. If firms have financial incentives to avoid being implicated in a recall situation, governmental involvement in recalls may cause firms to internalize social costs when making investment decisions concerning food safety controls. To examine these incentives, we analyze federally supervised meat and poultry recalls from 1982 to 1998 within an event study. Results show significant shareholder losses when publicly traded food companies are implicated in a recall involving serious food safety hazards. We find no evidence that the stock market reacts negatively when recalls involve less severe hazards. 相似文献
5.
Using interviews conducted with 24 higher skilled working tourists employed as guest language instructors in the Republic of Korea, this paper explores how working tourists could secure an optimal leisure lifestyle in their host countries. Three key findings emerged. First, the respondents were seeking casual, touristic, amateur, hobby and volunteer leisure with their colleagues and with their host community members. But, the rewards and episodic aspects of their leisure, including formal and informal language development, suggested that it incorporated variations in project-based leisure as a core characteristic. Second, these respondents were taking part in guest, host and leisure speech communities that were each offering leisure choices. However, their leisure lifestyle was best when leisure, second language development and acculturation coincided in a leisure speech community. Third, that in a leisure speech community, respondents’ acculturation and friendships improved more so than in either guest or host speech communities. Also, that these respondents’ formal and informal second language learning within their leisure speech communities was essential for an optimal leisure lifestyle. The paper determines that leisure speech communities, occurring along a continuum of monetary, educational and interpersonal resources, could affect the linguistic mobility of higher skilled working tourists. It recommends that future research could examine if a sociolinguistics of leisure could assist in exploring and mapping the leisure lifestyles appearing among mobile populations in a globalising world. 相似文献
6.
The purpose of this paper is to determine who is willing to pay (WTP) for a greener event by applying a Contingent Valuation (CV) approach together with an experimental design. To identify the cheap talkers a survey was conducted at the Wacky Wine Festival in South Africa, were 474 respondents participated. Using a Heckman two-step approach, the results confirmed that the decision to contribute depends on behavioural and motivational factors, while the amount is income-dependent. The extent of cheap talking is significant, with a 50% deviation in stated and revealed behaviour. Besides cheap talkers, another category is identified, namely “ethicals”, who contribute their voucher to the tree planting project without indicating that they are willing to pay. 相似文献
7.
Ian R. Lamond 《Leisure Studies》2018,37(1):36-48
AbstractThis paper brings together Critical Event Studies (CES) and a reflexive/narrative autoethnographic approach in order to stimulate a debate around the commodification of public space, and the management of mega-events of dissent. This is achieved using the example of the researcher’s participation in the 2017 Sao Paulo Pride. Sao Paulo Pride is one of the largest LGBT demonstrations in the world. However, corporate interests in the event have commodified dissent in order to commercialise ‘otherness’, and the city has absorbed the demonstration into its cultural offer as a global brand. The confluence of these factors produces a pattern of place dressing and erasure that depoliticise the event and undermines its capacity to effectively articulate human rights. Currently Brazil has some of the most liberal LGBT laws of any South American state, yet recently Lesbian, Gay, Bisexual and Transgender (LGBT)/Sexual Orientation and Gender Identity (SOGI) human rights have been threatened by a rapid rise in hate crime and the emergence of an evangelical Christian right in state and regional assemblies. Within such a context the need to revive the roots of Pride as an articulation of otherness that demands recognition, and as a robust defence of human rights for the LGBT/SOGI community, is more pressing than ever. 相似文献
8.
Daniel Wade Clarke 《Leisure Sciences: An Interdisciplinary Journal》2018,40(5):466-475
The purpose of this research reflection is to set the stage for a more detailed research agenda in exploring event sport tourism experiences of support partners (SPs) during events. Using photo elicitation, the article presents a preliminary empirical case study. Visual materials were assembled by three female participants to interrogate how SPs experience “spectator space” and explore the processes that produced those experiences, an area of study that remains relatively unexplored in leisure research. Initial findings show how waiting to see the triathlete can be anxiety-provoking, but the release of emotion when smiles are exchanged constitutes core activities of being there. However, there are more questions than answers, and there is a need for further inquiry. Suggestions for future research on the impact of serious leisure on intimate others are given. 相似文献
9.
ABSTRACTThe study proposes a conceptual model based on hypothesized relationships among team fanship, satisfaction with the event, and host city as antecedents of behavioral intentions in the United States–Mexico border context. The analysis used data from 290 visitors who attended three soccer games of the Xoloitzcuintles team of Tijuana. The results revealed (1) the emotions felt at the visited destination had significant influences on fanship, satisfaction with event venue, and intentional behavior; (2) fanship and event satisfaction do not seem to influence the visitors’ intentions to return and recommend the visited place; (3) gender and duration of the stay showed a significant moderating function. 相似文献
10.
ABSTRACTTourists’ hotel event experiences have received little attention in tourism research. By proposing an integrated model of expectation–confirmation theory (ECT) and the experience economy concept, this research explores the relationship between tourists’ event experience and their satisfaction regarding the hotel event setting. The hypothesized model was empirically validated using a sample of 663 tourists who experienced a holiday event at a resort hotel. Results confirmed that the integration of the experience economy and ECT provided a better understanding of tourists’ post-satisfaction in a pleasure-driven setting. This affective–cognitive approach advances the knowledge of tourists’ experiences and satisfaction at hotel events. 相似文献