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61.
Aurora García-Gallego Nikolaos Georgantzís Daniel Navarro-Martínez Gerardo Sabater-Grande 《Theory and Decision》2011,71(2):251-267
In this article, we illustrate experimentally an important consequence of the stochastic component in choice behaviour which
has not been acknowledged so far. Namely, its potential to produce ‘regression to the mean’ (RTM) effects. We employ a novel
approach to individual choice under risk, based on repeated multiple-lottery choices (i.e. choices among many lotteries),
to show how the high degree of stochastic variability present in individual decisions can distort crucially certain results
through RTM effects. We demonstrate the point in the context of a social comparison experiment. 相似文献
62.
Emma García-Meca 《Review of Managerial Science》2016,10(3):553-576
In this paper we analyze the influence of corporate governance, specifically political connections and gender diversity, on board and managers’ remuneration in savings banks in Spain. We also analyze whether financial experience moderates the relation between political experience and board compensation. To the best of our knowledge, the effects of having politicians on remuneration levels of financial firm have not been studied. Connections are important in hiring decisions and in generating business so it is interesting to explore whether they are important when it comes to compensation policies. We use a panel data and financial and corporate governance information from 44 savings banks for the period 2004–2009. Our results show that the previous political activity of the chairperson positively influences board remuneration. Our study provides the first evidence for a link between political connection and compensation policy, showing that, in addition to the standard firm-level factors, political and financial experience are material determinants of economic significance in compensation policies. Specifically, we show that financial expertise may substitute for governance mechanisms that are lacking in firms with weak governance environments (e.g. saving banks with high politicization). 相似文献
63.
Laura Sierra García Emiliano Ruiz Barbadillo Manuel Orta Pérez 《Journal of Management and Governance》2012,16(2):305-331
Corporate scandals and failures such as Enron, WorldCom, etc. were highly catastrophic and had a terrible effect on stakeholders.
The pressure of globalisation and the intense competition have lead to organisations encouraging good corporate governance.
Organisations have to promote transparency and accountability of financial information. As Gramling et al. (J Account Lit
23:194–244, 2004) argued there are four important mechanisms of corporate governance include boards of directors, audit committees (among
others) and internal and external audit functions. However, this paper will focus on the relationship between two corporate
governance mechanisms (audit committee and internal audit function). Thus, our purpose is to analyse the relation between
characteristics of the audit committee and internal audit function and earnings management measured as abnormal accruals to
test the quality of financial statements. We hypothesise that the association between the effectiveness of the audit committee
and the presence of an internal audit function and its relationship with this committee would indicate less opportunity for
management to manipulate earnings. Using a sample of 108 non-financial Spanish companies that traded on the Madrid Stock Exchange
between 2003 and 2006 (432 observations), we have found that the size and number of meetings of the audit committee had a
significant negative association with earnings manipulations. Also, our results suggest that a negative relation between having
an internal audit function and earnings management. 相似文献
64.
Eduardo Cuenca García José Antonio Rodríguez Martín Margarita Navarro Pabsdorf 《Social indicators research》2010,99(3):469-485
In this article we present a new proposal for the measurement of development, applied to the Pacific Countries of the African,
Caribbean and Pacific Group (ACP), conditional on their insularity, and with privileged relations with the European Union.
Our index has been constructed attending to the criteria defined in the Goals of the Millennium Declaration. For this purpose
we will use the P2 distance method for the year 2007, the last year for which data are available. This index integrates socio-economic variables
that permit a territorial ordering of the Pacific ACPs, in terms of those partial indicators. 相似文献
65.
Bernardo García Martínez 《Social history》2013,38(2):257-259
James Horn, Adapting to a New World: English Society in the Seventeenth‐Century Chesapeake (1994), xv + 461 (University of North Carolina Press, Chapel Hill, $60.50). Marguerite W. Dupree, Family Structure in the Staffordshire Potteries, 1840–1880 (1995), xx + 405 (Clarendon Press, Oxford, £48.00). David B. Copian, In the Time of Cannibals: The Word Music of South Africa's Basotho Migrants (1994), xxi + 300 (University of Chicago Press, Chicago, $55.00, paperback $18.95). Ellen Meiksins Wood, Democracy Against Capitalism: Renewing Historical Materialism (1995), 300 (Cambridge University Press, London, £35.00). 相似文献
66.
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68.
Using data from a Spanish register on work-related accidents, this paper analyses the effect of contract types on two consequences
of accidents: the probability of suffering a serious/fatal accident and the number of working days lost after an accident
has happened. The focus is on the difference among temporary workers hired through temporary help agencies, direct temporary
workers and open-ended workers. We find that workers hired through temporary help agencies are less likely to suffer serious/fatal
accidents and the durations of their absences are shorter when they do, compared with workers holding either open-ended contracts
or direct temporary contracts once personal, job and accident characteristics are controlled for. 相似文献
69.
In recent years researches have focused on the preferences of ordinary citizens towards democratic deepening, asking: Do people want more institutional participation? The present work analyzes how different classes of people envisage a participatory democracy and its problems. Supported by qualitative research based on 16 focus groups conducted in Spain between 2011 and 2013, it is shown that skepticism plays a central role in the views of participatory democracy. Doubts surrounding its viability, negative expectations on the responsiveness of governments and, overall, distrust of the capacities of ordinary citizens, contribute to skepticism. In some groups these beliefs lead to a rejection of participatory reforms. In other groups, participants harbor hopes and positive prospects. For them, the key point is faith in education as a shortcut to political equality. 相似文献
70.
As parts of a global network, foreign-owned subsidiaries enjoy privileged access to knowledge sources both internal (within their multinational group) and external (involving other organizations in the host location), and this has proven especially relevant in their assumption of greater creative responsibilities that increase the technological capabilities of their multinational group. This study investigates whether external and internal relational embeddedness are mutually reinforcing (complementary) or whether they act separately in explaining superior innovation performance of foreign-owned subsidiaries in terms of a greater propensity to obtain radical innovations. The empirical analysis uses both direct and indirect tests to evaluate the complementarity, as well as a rich firm-level panel data on foreign subsidiaries, extracted from a census of Colombian manufacturing firms for the period 2008–2014. Our findings reveal that external relational embeddedness in isolation (without internal embeddedness) has a positive impact on performance only in terms of incremental innovation, while internal embeddedness alone (without external embeddedness) has no effect on the innovation performance of subsidiaries. However, we find that a complementary and dynamic relationship exists between external and internal linkages to spur radical innovation outcomes, which in turn are related to the competence-creating roles in foreign subsidiaries as prior literature has shown. 相似文献