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1.
Stephen G. Dimmock William C. Gerken Zoran Ivković Scott J. Weisbenner 《Journal of Financial Economics》2018,127(1):113-135
Differences in accrued gains and investors’ tax-sensitivity induce variation in a capital gains lock-in effect across mutual funds even for the same stock at the same time. Exploiting this variation, we show this effect influences funds’ governance decisions: higher capital gains decrease the likelihood a fund exits prior to contentious votes and increase the likelihood a fund votes against management. Consistent with tax motivation, these findings are concentrated among funds with tax-sensitive investors. Further, high aggregate capital gains across funds holding a stock predict a higher likelihood management loses a vote and a lower likelihood a contentious vote is proposed. 相似文献
2.
Environmental Policy,Sustainable Development,Governance Mechanisms and Environmental Performance
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We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact – UNGC) and corporate governance (CG) mechanisms on environmental performance (carbon reduction initiatives – CRIs; actual carbon performance – GHG emissions) of UK listed firms. We use the generalized method of moments (GMM) estimation technique to analyse data consisting of 2245 UK firm‐year observations over the 2002–2014 period. First, we find that the CCA has a positive effect on CRIs, and this effect is stronger in better‐governed firms. Second, we find that the GRI‐based framework is positively associated with CRIs. Third, we find that firms with poor CG structures have lower actual carbon performance compared with their better‐governed counterparts. Overall, our evidence suggests that firms can symbolically conform to environmental policy (CCA) and sustainable development frameworks (GRI, UNGC) by engaging in CRIs without necessarily improving actual environmental performance (GHG emissions) substantively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
3.
为检查工程质量,查找输水系统可能存在的问题并消除隐患,保障电站安全运行,福建仙游抽水蓄能电站在投产发电前,要对输水发电系统进行充水试验与放空排水试验,在试验过程中监测输水系统的应力、应变与渗漏水情况。本文以尾水系统为例,介绍了试验所应具备的工程条件、工作程序及技术要求、试验成果分析和存在问题处理等。试验表明,仙游抽水蓄能电站尾水系统设计合理,施工质量优良,结构可靠,可供同类工程参考与借鉴。 相似文献
4.
Dimitar Anguelov Helga Leitner Eric Sheppard 《International journal of urban and regional research》2018,42(4):573-593
Urban entrepreneurialism and neoliberal urban governance are assuming new forms under finance‐dominated accumulation. We examine and contribute to theorizing the mechanisms through which urban governance is financialized, taking as a case study JESSICA, one of the European Union's initiatives to implement an ‘urban sensitive’ policy for sustainable and integrated development. Like other initiatives promoting financialization, JESSICA deploys the logic of finance to select and fund urban social initiatives and development projects on the basis of their potential return on investment (ROI). Understanding this process requires placing questions of political economy—how urban governance is shaped by the broader political‐economic context—with questions of governmentality—how stakeholders are enrolled in and come to take for granted new governance initiatives. Following the multi‐scalar institutional infrastructure is crucial to understanding how this works. Taking a relational multi‐scalar approach, we trace how changes at the supranational scale filter down to shape urban policy selection and performance in Sofia, Bulgaria, where we document how ROI calculations conflict with social welfare priorities. Contrasts between the trajectory of financialization of urban governance in the European Union and the United States demonstrate how this is geographically variegated, shaped by the broader context/conjuncture within which such financialization is embedded. 相似文献
5.
针对富水砂层盾构接收易发生渗漏、涌砂、安全风险大等问题。在大量工程实践基础上,总结出以控制地下水为重点、坚持预防为主的施工理念,形成端头加固、止水帷幕、环箍注浆及止水装置的富水地层盾构接收技术,牢筑三道止水防线。技术成果在多项依托工程中成功应用,确保了该类地层盾构接收安全和风险可控。 相似文献
6.
文章通过对黑龙江省高效节水现状,存在问题的分析,结合黑龙江省高效节水发展的支撑能力,阐述黑龙江省节水增粮目标、任务及总体布局,为黑龙江省2012—2015年节水增粮实施提供依据。 相似文献
7.
8.
Magnus Weber 《Journal of Risk Research》2018,21(7):914-931
This paper addresses the expansion of risk practices through a case study of a government led project in Sweden purposed to develop a method to include social events in mandatory risk practices. Social heterogeneity was to be transformed into straightforward causality in order to turn the social into a manageable object. In this regard, the project was quite successful. By inviting social scientists into the process, otherwise often marginalized within risk practice, causality and quantifiable risk factors could be established and the model became a rigorous and legitimate scientific model. Although experts were granted significant autonomy and became experts far beyond their own area of expertise, the success of the model lies rather in allowing experts authority within confined boundaries. Grand narratives and critical perspectives are disregarded as too abstract and if social scientists are to infuse aspects of social critique they must adapt to these circumstances: they must become instrumentalists. 相似文献
9.
进入新发展阶段,中国水资源安全保障需要以“节水优先、空间均衡、系统治理、两手发力”治水思路为指导,厘清问题、研判趋势、优化对策,支撑新阶段水利高质量发展。本文在全面分析我国水资源安全保障存在的突出问题与面临形势基础上,阐述了新发展阶段中国水资源安全保障的基本思路与战略路径,从保证资源安全、构建国家水网、强化供水保障、建设美丽河湖、改善水环境质量等方面提出了战略对策和需要进一步回答的重大问题,以期为完善新发展阶段中国水资源安全保障战略,全面提高国家水资源安全保障能力提供有力支撑。 相似文献
10.
We examine the effect of media coverage on firm-level investment efficiency. We find that media coverage reduces under-investment but increases over-investment. The negative effect of media coverage on under-investment is more pronounced in firms affected by greater information asymmetry and poorer corporate governance. The positive effect of media coverage on over-investment is driven by media-induced CEO overconfidence. Additional results show that both investment- and non-investment-related news coverage decrease under-investment, while non-investment-related news coverage is more influential in increasing over-investment. In general, higher news optimism is associated with less under-investment but more over-investment. Moreover, media coverage affects investment efficiency through its information dissemination rather than information creation function. Collectively, our results suggest that firms’ media visibility promotes more over-investment than under-investment. 相似文献