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Suresh Radhakrishnan Albert Tsang Rubing Liu 《The International Journal of Accounting》2018,53(4):274-294
Over the past two decades, there has been growing interest in corporate social responsibility (CSR) among accounting scholars. As a testament to this growing interest, two review papers on CSR were published last year in accounting journals. Implicitly guiding hypothesis development in CSR studies is the notion of a conflict between shareholders and stakeholders. We define CSR in terms of a win-win situation for shareholders and stakeholders: a CSR framework for strategic business purposes. We provide evidence supporting this outlook for CSR using cases pertaining to specific companies and findings from archival empirical studies. According to our CSR framework, resources allocated for CSR activity also help propel business strategy; as such, it is difficult to isolate CSR inputs and/or outputs due to problems of non-separability and multidimensionality. While measurement is a challenge, our framework nonetheless opens up various promising avenues for future research. 相似文献
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This study examines the impact of corporate philanthropy growth on sales growth using a large sample of charitable contributions made by U.S. public companies from 1989 through 2000. Applying Granger causality tests, we find that charitable contributions are significantly associated with future revenue, whereas the association between revenue and future contributions is marginally significant at best. We then identify the mechanism underlying our findings. Our results are particularly pronounced for firms that are highly sensitive to consumer perception, where individual consumers are the predominant customers. In addition, we document a positive relationship between contributions and customer satisfaction. Overall, our evidence suggests that corporate philanthropy, under certain circumstances, furthers firms' economic objectives. Copyright © 2009 John Wiley & Sons, Ltd. 相似文献
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Lindsey Rose Bullinger Maithreyi Gopalan Caitlin McPherran Lombardi 《Southern economic journal》2023,89(3):860-884
Publicly funded adult health insurance through the Affordable Care Act (ACA) has had positive effects on low-income adults. We examine whether the ACA's Medicaid expansions influenced child development and family functioning in low-income households. We use a difference-in-differences framework that exploits cross-state policy variation and focus on children in low-income families from a nationally representative, longitudinal sample followed from kindergarten to fifth grade. The ACA Medicaid expansions improved children's reading test scores by ~2% (0.04 SD). Potential mechanisms for these effects within families are more time spent reading at home, less parental help with homework, and eating dinner together. We find no effects for children's math test scores or socioemotional skill development. 相似文献
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Teaching Business Ethics - Cross-cultural management researchers haveobserved that when presented with similarethical dilemmas and problems, managers raisedin different cultural environments... 相似文献
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We consider a multiperiod financial exchange economy with nominal assets and restricted participation, where each agent’s portfolio choice is restricted to a closed, convex set containing zero, as in Siconolfi (Non-linear Dynamics in Economics and Social Sciences, 1989). Using an approach that dates back to Cass (CARESS Working Paper, 1984; J Math Econ 42:384–405, 2006) in the unconstrained case, we seek to isolate arbitrage-free asset prices that are also quasi-equilibrium or equilibrium asset prices. In the presence of such portfolio restrictions, we need to confine our attention to aggregate arbitrage-free asset prices, i.e., for which there is no arbitrage in the space of marketed portfolios. Our main result states that such asset prices are quasi-equilibrium prices under standard assumptions and then deduces that they are equilibrium prices under a suitable condition on the accessibility of payoffs by agents, i.e., every payoff that is attainable in the aggregate can be marketed through some agent’s portfolio set. This latter result extends previous work by Martins-da-Rocha and Triki (Working Paper, University of Paris 1, 2005). 相似文献
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Gopalan C 《Food Policy》1983,8(1):23-30
This article discusses the reasons for poor child nutrition in India. Inadequate advice to mothers in poor rural communities about breast milk supplements could allow progressive erosion of breast feeding practices in the face of aggressive promotion from baby food manufacturers. Health workers need better information about possible supplements produced from locally available foods if nutrition education programs are to succeed. The author warns of the detrimental effect on nutritonal status of the deemphasis of school health nutrition programs in India, and points to the need for a nutrition component as an integral part of rural employment/development programs. 相似文献
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Tarab H. Ali Sridhar Radhakrishnan Simin Pulat Nagaiah C. Gaddipati 《Transportation Research Part E: Logistics and Transportation Review》2002,38(6):405-422
This paper provides techniques, heuristics, and algorithms for the location of a minimal number of relay points on a highway network that satisfies the driver-distance constraint––a driver leaving a distribution center does not travel for more than t miles before which he/she returns back to the originating point or rests before moving on further. Straight Route and Detour versions are considered. Empirical evaluations of the proposed heuristics on road networks are performed. The results indicate that the Straight Route version is computationally efficient but locates a larger number of relay points than the Detour versions. 相似文献
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Suman Rakshit Tilman Davies M. Mehdi Moradi Greg McSwiggan Gopalan Nair Jorge Mateu Adrian Baddeley 《Revue internationale de statistique》2019,87(3):531-556
We propose a computationally efficient and statistically principled method for kernel smoothing of point pattern data on a linear network. The point locations, and the network itself, are convolved with a two‐dimensional kernel and then combined into an intensity function on the network. This can be computed rapidly using the fast Fourier transform, even on large networks and for large bandwidths, and is robust against errors in network geometry. The estimator is consistent, and its statistical efficiency is only slightly suboptimal. We discuss bias, variance, asymptotics, bandwidth selection, variance estimation, relative risk estimation and adaptive smoothing. The methods are used to analyse spatially varying frequency of traffic accidents in Western Australia and the relative risk of different types of traffic accidents in Medellín, Colombia. 相似文献