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381.
员工持股计划重启是我国资本市场助力企业维持人力资源禀赋、建立长效激励机制的一项重要制度安排。以2014—2018年沪深A股上市公司为样本,探究员工持股计划实施对企业非效率投资的影响。研究发现:员工持股计划并未达到抑制企业非效率投资的理想效果,反而加剧了企业的过度投资,但对投资不足的正向影响并不显著;在市场化程度欠发达地区,员工持股计划与非效率投资的正向效应更为显著;进一步分析发现在大股东定向受让、股东赠予方式下,高管认购比例能够显著抑制企业的过度投资。研究结论证实了当前我国员工持股计划长期激励效应不足的现状,为监管层完善相关制度提供了理论支撑,同时对投资者决策具有一定的警示作用。 相似文献
382.
David Trafimow 《Journal for the theory of social behaviour》2023,53(1):62-84
The vast majority of empirical hypotheses in psychology, or in the social sciences more generally, are directional whereas in other sciences, such as the physical sciences, there are more point or narrow-interval empirical hypotheses. Characteristics of theories and auxiliary assumptions play a role in the difference. Given that psychology research strongly features directional predictions, it is important to question the extent to which these provide convincing tests of theories that they are designed to test. The present work aims to provide a nuanced view that considers the complex interaction between the obviousness of directional predictions, the obviousness of the theory from which they derive, and the quality of the auxiliary assumptions that push towards directional predictions. Then, too, there is the related issue of vulnerability of directional predictions to alternative explanations and how to address them. 相似文献
383.
In this research note, we examine web-based accountability practices of human service nonprofits. Data were collected directly from the organizational websites of an international sample of 532 organizations involved in operating sport for social change programs, more commonly known as the field of sport for development and peace. Websites were coded using the nonprofit virtual accountability index—a theoretically grounded and robust tool—to measure information and interactivity available for stakeholders across five dimensions of accountability. Analyses of variance and independent t-tests were used to test potential group differences based on geographical region, the thematic types of social change efforts, and the type of sport used to deliver programming. The results of this analysis highlight the critical importance of geographical location and other organizational variables for web-based accountability practices. Furthermore, the results allow nonprofit leaders to identify common areas in need of improvement for smaller and emerging nonprofits. 相似文献
384.
范娟娟 《盐城工学院学报(社会科学版)》2017,30(2):79-81
试图通过追溯保龄球运动的发展史及其在中国本土发展竞技史,探究其自身发展的规律,从而为这一高雅、绅士的运动项目向大众化、娱乐化转型寻求一条出路。 相似文献