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1.
Has the CSR engagement of electrical companies had an effect on their performance? A closer look at the environment
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María del Mar Miras‐Rodríguez Amalia Carrasco‐Gallego Bernabé Escobar‐Pérez 《Business Strategy and the Environment》2015,24(8):819-835
Even though electrical companies attain a top ranking in the publication of CSR reports, they are often accused of 'green‐washing' due to their bad environmental reputation. The current economic crisis is testing their real CSR commitment more than ever, especially when this goes beyond its economic consequences. Based on a worldwide sample of electrical companies, we are going to study why companies are being socially responsible. We wish to know if it is due to the impact on the firms' performance or whether there are other motives (legitimation, improving their reputation) that lead companies to carry out these practices. We will also consider if it changes across the kind of CSR action considered. The results show that there is an economic justification beyond the socially responsible behaviour of the electrical companies. Additionally, most kinds of CSR action (community, diversity, corporate governance, product responsibility) are also carried out looking for economic rewards. However, the CSR actions oriented to the environment are mainly motivated by their need to improve their image and reverse their negative impact. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
2.
Cristina Abad Joaquina Laffarga Amalia García-Borbolla Manuel Larrán Juan Manuel Piñero & Neil Garrod 《Journal of International Financial Management & Accounting》2000,11(3):156-177
In this paper we investigate the value-relevance of consolidated versus parent company accounting information. In particular we investigate the value relevance of the minority interest components of net total assets and earnings as currently reported and under the full entity approach to consolidated reporting. An Edwards-Bell-Ohlson valuation framework is used to generate results. By this means we cast light on the suitability of accounting regulation being developed based upon the entity or parent company theories of consolidation. We carry out the analysis in the Spanish context and the sample contains 474 observations of non-financial firms quoted in the Madrid Stock Exchange for the period 1991–97. The results from this analysis not only have domestic relevance but provide guidance of a more international nature relating to the impact of group definition, concepts of control and the most value relevant method of consolidated disclosure. The results show that, from a valuation perspective, consolidated information dominates non-consolidated, or parent company, information. However, neither the currently reported minority interest components of net total assets and earnings, nor their values under the full equity method of consolidation, are found to be value relevant. These results raise the question of whether group definitions based on the equity theory of consolidation are the most useful to investors. 相似文献
3.
Kenneth Njoroge Amalia Yiannaka Konstantinos Giannakas Azzeddine M. Azzam 《Southern economic journal》2007,74(1):290-311
This paper analyzes the market and welfare effects of the United States Livestock Mandatory Reporting Act enacted in 2001. The act mandates meat packers to report their transactions daily to a government agency and requires the agency to make a summary of those transactions available to the public through the Mandatory Livestock Meat Market News Reports. Considering the case of an imperfect packer cartel that uses trigger price strategies, this paper examines the impact of market information provided by the reports on equilibrium livestock slaughter and the welfare of the groups involved and identifies the determinants of the socially optimal level of information. A key result of the paper is that, even when facilitating collusion among packers, increased market information can be social welfare enhancing. 相似文献
4.
Amalia Sa’ar 《Feminist Economics》2017,23(1):54-76
This paper interprets the pressure to raise Palestinian-Israeli women’s labor force participation within the unfolding neoliberal project in Israel, arguing that women’s stalled workforce integration reflects embedded economic rationality. Poor infrastructure and discriminatory policies, combined with Israel’s rapid economic privatization, set contradictory expectations for Palestinian-Israeli women: their opportunity-cost calculations include entitlements to economic protection alongside obligations to provide expenditure-saving domestic labor. Yet growing pressure and desire to join the paid workforce suggest that the gender contract may be changing. This cultural schema, which links women’s economic strategizing to their sense of feminine propriety, is transforming as part of a broader transition to a market-led gender regime, with the paradoxical effect of encouraging women’s employment while simultaneously impoverishing them. By dwelling on the dialectics of culture and the structure of work opportunities, and women’s agency, this paper aims to resolves an impasse in the current debate on women’s low workforce participation. 相似文献
5.
Professor Amalia Morales Zumaquero 《International economic journal》2013,27(4):107-119
In this paper we study the long-run Purchasing Power Parity (PPP) hypothesis by traded and non-traded sectors using cointegration techniques in the presence of structural breaks, for a set of European countries during the period 1975:1-1995:12. This approach is complementary to many existing approaches to investigate the PPP Hypothesis. We find evidence in favor of long-run PPP hypothesis when commodity prices and used in the presence of structural breaks. This result lends support to the integration process in the European Union. [C22, F30] 相似文献
6.
Aristides I. Ferreira Merce Mach Luis F. Martinez Chris Brewster Grace Dagher Amalia Perez-Nebra 《International Journal of Human Resource Management》2013,24(19):2754-2776
AbstractA climate of presenteeism has important effects on employee well-being and the organization itself. Our study, based on surveys of health sector employees in six different countries (Brazil, Ecuador, Lebanon, Portugal, Russia and Spain) examines whether organizational justice plays a mediating role in the relationship between a presenteeism climate in the organization and work–family conflict (WFC). Our results indicate that the perception of organizational justice and the presenteeism climate do influence WFC. Moreover, higher levels of WFC were found in non-Latin countries. This study contributes to the work attendance and life balance field by providing cross-cultural empirical evidence corroborating the effect of justice and presenteeism climate on the WFC. 相似文献
7.
Rebeca Jiménez‐Rodríguez Amalia Morales-Zumaquero Balázs Égert 《Review of Development Economics》2013,17(2):379-395
We analyze the degree of co‐movements in real macroeconomic aggregates across selected euro area and Central and Eastern European (CEE) countries applying a multi‐factor model. Our results suggest that the evolution of the global European factor matches well the narrative of main economic events between 1995 and 2011, capturing among others the recession during the recent global financial and economic crisis. This factor plays a central role in explaining real output growth variability in euro area and is negligible in CEE countries. Furthermore, using Markov switching models and concordance indices, we shed light on an increase in business cycle synchronization, with the degree of concordance between country‐specific and European business cycles being high. 相似文献
8.
Amalia Carrasco Claude Francoeur Réal Labelle Joaquina Laffarga Emiliano Ruiz-Barbadillo 《Journal of Business Ethics》2015,129(2):429-444
Companies that are serious about corporate governance and business ethics are turning their attention to gender diversity at the most senior levels of business (Institute of Business Ethics, Business Ethics Briefing 21:1, 2011). Board gender diversity has been the subject of several studies carried out by international organizations such as Catalyst (Increasing gender diversity on boards: Current index of formal approaches, 2012), the World Economic Forum (Hausmann et al., The global gender gap report, 2010), and the European Board Diversity Analysis (Is it getting easier to find women on European boards? 2010). They all lead to reports confirming the overall relatively low proportion of women on boards and the slow pace at which more women are being appointed. Furthermore, the proportion of women on corporate boards varies much across countries. Based on institutional theory, this study hypothesizes and tests whether this variation can be attributed to differences in cultural settings across countries. Our analysis of the representation of women on boards for 32 countries during 2010 reveals that two cultural characteristics are indeed associated with the observed differences. We use the cultural dimensions proposed by Hofstede (Culture’s consequences: International differences in work-related values, 1980) to measure this construct. Results show that countries which have the greatest tolerance for inequalities in the distribution of power and those that tend to value the role of men generally exhibit lower representations of women on boards. 相似文献
9.
Studies of the benefits of human resource development (HRD) for organisations have assumed a direct connection between training strategy and a hierarchy of performance outcomes: learning, behavioural change and performance improvement. The influence of workplace practices and employees' experiences on training effectiveness has received little attention. This study investigates evaluation strategies designed to elicit greater training effectiveness, and explores the influence of trainees' perceptions and work environment factors on this. Drawing on detailed case study findings, the authors highlight the importance of management practices, trainees' perceptions of the work environment and systems of reward in explaining behaviour change after training. 相似文献
10.
This paper analyses the exchange rate pass-through (ERPT) into domestic consumer prices in BRICS (Brazil, Russia, India, China and South Africa) countries from mid-1990s onwards by using three different econometric approaches (i.e., the single equation approach, the VAR approach and the time-varying parameter approach). It is also studied the role of macroeconomic determinants in ERPT. Our results suggest that (a) ERPT is higher for the emerging markets with mostly floating exchange rates (Brazil, Russia and South Africa) than for the other BRICS countries; (b) exchange rate explains, on average, around the 40% of the price variance for Brazil, Russia and South Africa; and (c) inflation volatility, exchange rate volatility and openness seem to be the key macroeconomic determinants in BRICS countries. 相似文献