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Hailiang Zou Xuemei Xie Guoyou Qi Mengyu Yang 《Business Strategy and the Environment》2019,28(1):40-52
Firms in emerging economies are faced with multiple, incompatible institutional forces in their environmental activities. Which of these forces will be dominant and instantiated within an organization is partly determined by the social relationships that a firm maintains with external actors. This paper investigates the relationship between board social ties and the level of environmental responsibility undertaken by firms in China, an emerging economy, by categorizing board social ties into three types in terms of the three isomorphic forces in the institutional field (coercive, normative and mimetic). Drawing on institutional and agency theories, using a sample of listed firms in environmentally sensitive industries, and a generalized least squares regression method, the results provide empirical evidence that ties that are linked to coercive and normative forces (i.e., political organizations and universities) are related to a higher level of environmental responsibility; however, those that are linked to mimetic forces (i.e., industrial peers) have a negative association with environmental responsibility, which is mitigated by CEO power. These findings suggest that the heterogeneous effects of board social ties on environmental responsibilities experienced by firms in a context of environmentalism are at an early stage. 相似文献
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The Journal of Real Estate Finance and Economics - In the existing housing literature, there has been no academic consensus on how to combine the spatial dependence and the temporal dependence... 相似文献
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Most studies on the predictability of moving average (MA) technical analysis use the discrete (buy/sell) trading recommendations. However, it is possibly incomplete or unreliable to explore the predictability of MA by only employing its generated trading signals. To further explore the forecastability of MA, we study its measurable impact on the stock market returns by using a conventional predictive regression framework. Our empirical study on the US stock market with respect to more detailed price information finds, (i) that the proposed predictor, MADP (MA based on daily prices) shows significant predictability in‐ and out‐of‐sample, and significantly outperforms the historical average (HA) benchmark as well as the MA based on monthly prices, (ii) that the predictability of MADP centers on the short‐term lags (within the most recent 10 days) and disappears when lags are beyond 20 days, and (iii) that the economic evaluation of the portfolios based on trading strategies confirms the superior performance of MADP with short‐term lags against the benchmark even though considering transaction costs. 相似文献
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Theory suggests that a close match between revenue and expenditure assignments at sub-national levels benefits allocative efficiency, and hence economic growth. That is, a convergence of revenue and expenditure assignments at sub-national levels of government should, according to the theory, be positively associated with a higher growth rate. In the case of China, this paper shows, divergence, rather than convergence, in revenue and expenditures at the sub-national level of government is associated with higher rates of growth. A panel dataset for 30 provinces in China is used to examine the relationship between fiscal decentralization and economic growth over two phases of fiscal decentralization in China: (1) 1979–1993 under the fiscal contract system, and (2) 1994–1999 under the tax assignment system. The seeming contradiction between the theory and evidence in the China case is reconciled by taking into account the institutional arrangements that prevailed during the two phases of fiscal decentralization, in particular the inconsistency between the assumptions of the theory of fiscal decentralization and the institutional reality of China. 相似文献
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一个国家或地区的经济开放程度涉及很多方面,如贸易国际化、资本国际化、劳动力跨国流动、技术引进和输出等。基于操作上简便易行、指标上具有可比性和连续性、资料易于搜集和量化等原则,本文拟选择出口额、实际利用外商直接投资额与GDP建立对外开放度这一指标。通常情况下,有些学者还会考虑国际投资开放度这个指标,但是.在计划计算苏南、苏中及苏北的国际投资开放度这一指标时发现:一方面由于统计资料的限制.另一方面由于苏南、苏中及苏北的对外投资数额很小, 相似文献
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关于旅游管理专业双语教学的实践与思考 总被引:8,自引:0,他引:8
谢雨萍 《桂林旅游高等专科学校学报》2005,16(2):94-96
以桂林旅游高等专科学校旅游管理专业专业课程《旅游企业人力资源管理》实施双语教学的实践为个案,分析了该专业实施双语教学所面临的困难,提出了加强双语教学实践的对策和建议。 相似文献
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第四方物流的经营与发展 总被引:2,自引:0,他引:2
我国加入WTO后,国外物流企业进入中国物流市场,将给我国物流业带来发展机遇,也带来竞争压力,因此.我国物流企业必须运用现代物流理念,加快发展,建设高标准、高质量的物流体系。本文就是希望通过时第四方物流这一新兴物流理念的研究探讨,找出能推进我国物流业的发展思路。 相似文献