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مشخصات مقاله
ترجمه عنوان مقاله خدمات غیرحسابرسی و کیفیت حسابرسی — اثر قانون ساربنز-آکسلی
عنوان انگلیسی مقاله Non-audit services and audit quality — the effect of Sarbanes-Oxley Act
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 8 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
مجله بررسی مدیریت آسیا پیسیفیک – Asia Pacific Management Review
دانشگاه  Graduate Institute of National Development – National Taiwan University – Taiwan
کلمات کلیدی عمل ساربنز-آکسلی، خدمات غیرحسابرسی، کیفیت درآمد، محافظه کاری حسابداری
کلمات کلیدی انگلیسی Sarbanes-Oxley act, Non-audit services, Earnings quality, Accounting conservatism
شناسه دیجیتال – doi
http://dx.doi.org/10.1016/j.apmrv.2017.07.004
کد محصول E9001
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Since the occurrence of the Enron scandal, the U.S. passed the Sarbanes-Oxley Act in 2002 in order to restore confidence in the capital market. The Act imposes new regulations on auditor independence in order to ensure and improve audit quality in response to the offering of the extensive non-audit services by Arthur Andersen to Enron. In 2001, Arthur Andersen charged Enron US$25 million for auditing services and $27 million for non-audit services. The U.S. juridical authorities believe that the offering of non-audit services hampers the independence of auditors. Therefore, the Sarbanes-Oxley Act specifies the scope of non-audit services to clients by auditors, and stipulates the annual disclosure of audit fees and non-audit service fees. Opinions are divided regarding the restrictions that the Sarbanes-Oxley Act place on non-audit fees. Proponents indicate that, if the percentage of non-audit service fees is too high, auditors are likely to yield to clients regarding the loss of concentrated incomes, thus, losing their independence; while opponents argue that the demand for non-audit services naturally increase with the diversified developments of the corporate world. Meanwhile, nonaudit services may cause clients to become even more dependent on auditors; hence, the independence of auditors is augmented. In fact, non-audit services enhance the auditors’ understanding of clients, and their ability to identify issues, which improves audit quality without compromising the independence of auditors. Literature suggests that increased non-audit service offerings enhance the economic dependence of auditors regarding specific clients, while challenging the independence of auditors (Simunic, 1984). However, concern over reputation and litigation costs is a gating factor to the integrity of auditors’ independence (Davis & Simon, 1992). In sum, whether the delivery of non-audit services by auditors affects audit quality is a contentious issue. Empirically, Frankel, Johnson, and Nelson (2002) referred to earnings management as an indicator, and found that increased percentages of nonaudit fees, as well as a rise in the absolute amount of non-audit fees, have negative effects on audit quality. However, Ashbaugh, LaFond, and Mayhew (2003), Chung and Kallapur (2003), Larcker and Richardson (2004), and Ruddock, Taylor and Taylor (2006) did not suggest that the existence of non-audit services affect audit quality and earnings quality. Krishnan, Sami and Zhang (2005), and Francis and Ke (2006), examined the 2001 data, taken before the SarbanesOxley Act, the results suggested that the audit quality of firms is poorer if the percentage of non-audit service fees is high. Lim and Tan (2008) reviewed the same annual data and concluded that the presence of non-audit services is detrimental to audit quality. Criticism of the Sarbanes-Oxley Act holds that the act is overly stringent, detailed, and cumbersome, causing extra governance costs to companies. Article 404 in particular increases listing costs and litigation risks, and damages the competitiveness of U.S. capital markets. Dispute over the causal relation between non-audit services and audit quality centers on whether such a relation changed after the updated regulations of the Sarbanes-Oxley Act in 2002 regarding the independence of auditors and restrictions over the scope of non-audit services.

نوشته مقاله انگلیسی رایگان در مورد خدمات غیرحسابرسی و کیفیت حسابرسی – الزویر 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله اثر متقابل بین معاملات با اشخاص وابسته و مدیریت سود: نقش کیفیت حسابرسی
عنوان انگلیسی مقاله The Interplay between Related Party Transactions and Earnings Management: The role of Audit Quality
انتشار مقاله سال 2017
تعداد صفحات مقاله انگلیسی 45 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
مجله مجله بین المللی حسابداری، حسابرسی و مالیات – Journal of International Accounting Auditing and Taxation
دانشگاه  Assistant Professor of Accounting – The American University of Beirut – Lebanon
کلمات کلیدی معاملات بخش مرتبط؛ مدیریت سود؛ یونان
کلمات کلیدی انگلیسی Related Party Transactions; Earnings Management; Greece
شناسه دیجیتال – doi
https://doi.org/10.1016/j.intaccaudtax.2018.07.003
کد محصول E9002
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Considerable analysis of the nature and objectives of related party transactions (RPTs)2 has been published in the last decade. Numerous studies documented that RPTs are a potential means to expropriate outside shareholders through self-dealing (Ryngaert and Thomas, 2012); provide direct opportunities for related parties to extract resources from minority shareholders (Djankov et al., 2008), and have used as an alternative tool to manage earnings (Chen et al., 2011). Another view is that RPTs are used for legitimate commercial purposes (Gordon et al., 2004) and, in such circumstances, are not conducted to mask wealth extraction from minority shareholders (Gordon et al., 2007). However, it can still be argued that the presence of RPTs are a signal that the firm’s insiders are open to self-trading and could be suggestive of the presence of other opportunistic behaviors, such as earnings management (Kohlbeck and Mayhew, 2017). Academic research has been interested, over an extended period, in earnings management by companies (Chen et al., 2011). Prior studies have focused on earnings management through accruals-based approaches (Leuz et al., 2003; Dechow and Dichev 2002) or using real activities to create manipulation opportunities (Roychowdhury, 2006). However, , few prior studies have addressed the possible use of transactions with related parties as an enabler of earnings management (Thomas et al., 2004; Aharony et al., 2010; Jian and Wong, 2010). We note also that this stream of research draws inferences on the relationship between RPTs and earnings management from firms in Asian economies, and therefore, may not necessarily be applicable to other markets due to differences in institutional factors3 . An important question, which we believe is not addressed is whether firms conducting RPTs for earnings management purposes, manage earnings through RPTs or through accrual-based and real activities manipulation. We aim to investigate whether or not RPTs are associated with accrual-based and real earnings management. This will contribute to our knowledge of whether RPTs are used to manage earnings and how they are used for this purpose. We attempt to investigate whether firms conducting RPTs engage in other earnings management methods in a coordinated manner. To answer this question, we assess the association between RPTs, accrual-based earnings management and real earnings management. We argue that the amount of disclosed RPTs can indicate whether a firm uses RPTs as a separate tool for managing earnings as a substitute for other forms of earnings management or whether RPTs are used alongside accrual and real earnings management practices. A positive relationship will provide evidence that firms use RPTs jointly with other earnings management tools or at least show that RPTs are a valid signal that indicate that the managers of a company are more likely to be engaged in other opportunistic reporting phenomenon (Kohlbeck and Mayhew, 2017). On the other hand, a negative relationship may indicate that firms conducting RPTs are likely to use RPTs as an alternative tool to manage earnings that can substitute accrual-based or real earnings management. However, if no significant association exists, the argument that RPTs are legitimate business transactions could be supported (Gordon et al., 2004).

نوشته مقاله انگلیسی رایگان در مورد اثر متقابل بین معاملات با اشخاص وابسته و مدیریت سود – الزویر 2017 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

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مشخصات مقاله ترجمه عنوان مقاله برگشت کاهش ارزش: گزارش بی طرف یا مدیریت سود عنوان انگلیسی مقاله Impairment Reversals: unbiased reporting or earnings management? انتشار مقاله سال 2017 تعداد صفحات مقاله انگلیسی 41 صفحه هزینه دانلود مقاله انگلیسی رایگان میباشد. منتشر شده در نشریه امرالد نوع مقاله ISI فرمت مقاله انگلیسی  PDF رشته های مرتبط مدیریت، اقتصاد گرایش های مرتبط مدیریت مالی، اقتصاد مالی مجله مجله بین المللی حسابداری و مدیریت اطلاعات – International Journal of Accounting & Information Management دانشگاه ccounting and Finance Department – University College Cork – Ireland کلمات کلیدی برگشت کاهش ارزش، شستشوی بزرگ، تعهد غیر طبیعی، مدیریت سود، ارزش منصفانه کلمات کلیدی انگلیسی Reversal of impairments, big bath, abnormal accruals, earnings management, fair value شناسه دیجیتال – doi
https://doi.org/10.1108/IJAIM-08-2016-0084 کد محصول E9003 وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. دانلود رایگان مقاله دانلود رایگان مقاله انگلیسی سفارش ترجمه این مقاله سفارش ترجمه این مقاله


 

مشخصات مقاله
ترجمه عنوان مقاله رشد کسب و کار کوچک در مناطق روستایی: تاثیر بر تجربه مهمان و عملکرد مالی
عنوان انگلیسی مقاله Small accommodation business growth in rural areas: Effects on guest experience and financial performance
انتشار مقاله سال 2019
تعداد صفحات مقاله انگلیسی 10 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت کسب و کار، مدیریت مالی، مدیریت عملکرد
مجله مجله بین المللی مدیریت مهمانداری – International Journal of Hospitality Management
دانشگاه School of Management – Zhejiang University – Yuhangtang Road – China
کلمات کلیدی کسب و کار کوچک، اندازه کسب و کار، تجربه مهمان، عملکرد مالی، مدل سازی خطی سلسله مراتبی
کلمات کلیدی انگلیسی Small accommodation business (SAB), Business size, Guest experience, Financial performance, Hierarchical linear modelling
شناسه دیجیتال – doi
https://doi.org/10.1016/j.ijhm.2018.03.016
کد محصول E8962
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Tourism and hospitality industry features large numbers of small accommodation businesses (SABs) such as B&B, home stay, and guesthouse. These special forms of accommodation are regarded as in contrast to conventional hotels, and thus are named as “quasi-hotels” (Slattery, 2002). SABs represent the core service and provide a large share of accommodating capacity in most rural destinations, and play a central role in rural tourism development, poverty relief and rural revitalization (Komppula, 2014). Due to a growing market demand in recent decades, most SABs have saw rapid growth in business size, e.g. room number, investment, facilities (Turner, 2011). This trend has been observed in various contexts (Huang, 2008; Iorio and Corsale, 2010; Komppula, 2014; Rogerson, 2004). Scholars envision that with boom of e-business and sharing economy platforms (e.g. Airbnb), SABs will continue to expand in scale and thereby reshape future dynamics of the hospitality industry (Guttentag, 2015; Sigala, 2015). Growth of SABs occurs on the early stage of their business lifecycle, and represents a transition of rural home to commercial business (Lynch, 2003, 2005). Therefore, it has both economic and socio-cultural consequences which are worthy of in-depth investigation. A literature review reveals that there is a disparity of attitudes regarding SAB growth and its impacts. Those who are supportive appreciate the economic significance of SABs as a typical form of indigenous tourism, and expect their growth to bring about more financial reward to rural households and boost local economy (Ateljevic, 2007; Goodwin and Santilli, 2009). Other scholars, in contrast, insist that SAB development should be advocated not only based on income generation, but also on preserving its attractiveness such as traditional lifestyle, quality service and memorable experience (e.g. Shaw and Williams, 1994). Increased SAB business scale, however, may bring about negative changes (e.g. lagged service quality control, eclipsed authenticity, and weakened experiential elements), and thus cause damage to tourist experience and further to destination competitiveness and sustainability in the long-run (Fuller et al., 2005). The afore-mentioned disparity of views alludes to a zero-sum game regarding SAB growth between the short-term economic benefits and long-term sustainability, between commercial value and authenticity, and between financial rewards and rural tourist experience. If this holds for true, then SAB entrepreneurs may face a dilemma when growing their businesses, in terms of whether to satisfy investors (better financial performance) at the cost of satisfying tourists (quality, enjoyable and authentic experience), or the other way around. Despite these suspicions and disputes, few empirical research has been conducted to examine the exact effects of SAB growth. This study aims to fill this gap by investigating the influence of SAB size increase on guest experience and financial performance in the context of rural China. Hypothesized relationships were built based on previous research, and tested with a hierarchical data set comprising 188 rural SABs and 873 guests in five villages in the north of Zhejiang Province. Different effects of SAB size increase were compared and contrasted between financial performance and guest experience.

نوشته مقاله انگلیسی رایگان در مورد رشد کسب و کار کوچک در مناطق روستایی – الزویر 2019 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله انعطاف پذیری سازمانی و عملکرد مالی
عنوان انگلیسی مقاله Organizational resilience and financial performance
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 4 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد
مجله سالنامه تحقیقات گردشگری – Annals of Tourism Research
دانشگاه  UC Business School – University of Canterbury – New Zealand
شناسه دیجیتال – doi
https://doi.org/10.1016/j.annals.2018.06.006
کد محصول E8963
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
Organization resilience has two dimensions – planned and adaptive (Lee, Vargo, & Seville, 2013). Planned resilience occurs predisaster, whereas adaptive resilience typically emerges post-disaster and requires leadership, external linkages, internal collaboration, an ability to learn from past experiences, and staff well-being (Nilakant, Walker, Van Heugten, Baird, & De Vries, 2014). While previous studies suggest post-disaster recovery strategies have an impact on business performance (Corey & Deitch, 2011), the influence of organizational resilience on business performance has not been examined among tourism firms. Specifically, postdisaster financial performance is influenced by many factors, including the extent of pre-disaster planning, firm size, and sector of operation (Kachali et al., 2012; Nakanishi, Black, & Matsuo, 2014). Also, subjective measures of business performance are highly correlated with objective measures (Vij & Bedi, 2016). Hence, this research investigates: what is the relationship between planned and adaptive resilience and financial performance of tourism firms? Does firm size and sector of operation influence this relationship?

Not having recovery plans can impede adaptive resilience (Alexander, 2013). Disaster planning can facilitate rebuilding the resilience of organizational infrastructure, thus contributing to planned resilience (Faulkner & Vikulov, 2001). However, research also indicates complexities in the relationship between planned and adaptive resilience. Somers (2009) found that disaster planning did not significantly affect organizational resilience. Dalziell and McManus (2004) suggest that planning only partly facilitates organizational recovery post-disaster. Organizations should, therefore, focus on building adaptive resilience rather than creating stepby-step plans (Somers, 2009).

Adapting Lee et al.’s (2013) conceptualization of organizational resilience for the tourism sector, Orchiston, Prayag, and Brown (2016) found strong evidence of two dimensions – ‘collaboration and innovation’ and ‘planning and culture’, which are different to the original planned and adaptive resilience. This is possibly due to the methodological and analytical differences between the two studies. Nevertheless, the importance of effective planning for emergent issues, problem-solving, building external linkages, and making effective decisions as a team are highlighted (Orchiston et al., 2016). These practices can favorably impact business performance (Avery & Bergsteiner, 2011).

نوشته مقاله انگلیسی رایگان در مورد انعطاف پذیری سازمانی و عملکرد مالی – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

دانلود آهنگ مسعود جلیلیان لجباز

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دانلود آهنگ جدید مسعود جلیلیان به نام لجباز

در این پست می توانید آهنگ مسعود جلیلیان لجباز را با دو کیفیت اصلی ۱۲۸ و ۳۲۰ به همراه متن اهنگ دانلود کنید

دانلود آهنگ مسعود جلیلیان لجباز

Download New Song By Masoud Jalilian  Called Lajbaz

خواننده نام آهنگ تنظیم دسته بندی
مسعود جلیلیان لجباز محسن امیری آهنگ غمگین

 

نوشته دانلود آهنگ مسعود جلیلیان لجباز اولین بار در دانلود آهنگ جدید • دان موزیک. پدیدار شد.

دانلود آهنگ مسعود جلیلیان رفاقت

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دانلود آهنگ جدید مسعود جلیلیان به نام رفاقت

در این پست می توانید آهنگ مسعود جلیلیان رفاقت را با دو کیفیت اصلی ۱۲۸ و ۳۲۰ به همراه متن اهنگ دانلود کنید

دانلود آهنگ مسعود جلیلیان رفاقت

Download New Song By Masoud Jalilian  Called Refaghat

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مسعود جلیلیان رفاقت محسن امیری آهنگ غمگین

 

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دانلود آهنگ جدید مسعود جلیلیان به نام روز اول یادته

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دانلود آهنگ مسعود جلیلیان روز اول یادته

Download New Song By Masoud Jalilian  Called Zakhme Eshgh

خواننده نام آهنگ میکس و مسترینگ دسته بندی
مسعود جلیلیان روز اول یادته صابر احمدی آهنگ غمگین

 

 

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مشخصات مقاله
ترجمه عنوان مقاله مجموعه داده ها برای فرکانس جلسه هیئت مدیره و عملکرد مالی بانک های سپرده نیجریه
عنوان انگلیسی مقاله Datasets for board meeting frequency and financial performance of Nigerian deposit money banks
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 4 صفحه
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منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط بانکداری، مدیریت مالی، مدیریت عملکرد، مدیریت کسب و کار، مدیریت اجرایی
مجله اطلاعات مختصر – Data in Brief
دانشگاه Department of Accounting and Finance – Landmark University – Nigeria
کلمات کلیدی جلسه هیئت مدیره، حاکمیت شرکتی، سپرده پول بانک ها، عملکرد شرکت
کلمات کلیدی انگلیسی Board meeting, Corporate governance, Deposit money banks, Firm performance
شناسه دیجیتال – doi
https://doi.org/10.1016/j.dib.2018.06.044
کد محصول E8964
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Data

The data includes the variables used to examine the impact of board meeting frequency on firm performance. 14 Deposit money banks listed on Nigeria stock exchange were used as the sample for the study. Time frame for this study was 2010–2016. Table 1 below shows data for the dependent and independent variable which are log of frequency of board meeting and the Tobin Q. Table 2 provides data for the control variables (board size and firm size). These are all processed data (except from board size). The raw data is attached to this article.

2. Experimental design, materials, and methods

We applied the following measurement to the raw data gathered from the annual reports of the listed 14 deposit money banks. Table 3 shows the measurement of variables. We examined the relationship between board meeting frequency and financial performance of deposit money banks in Nigeria. To achieve this, we employed a panel methodology because the data applied for this study. Panel data is a combination of time series and cross sectional study [2]. One of the benefits of panel data is that it gives room for degrees of freedom and less collinearity among variables. The population for the purpose of this study consists of the fifteen (15) deposit money listed on the Nigerian Stock Exchange and we used sample size of 14. The sources of data include annual reports and accounts of selected deposit money banks. Prior to analyses, descriptive analysis were carried out to provide comprehensive information about the mean, minimum and maximum observations for each variable applied in this study. Correlation test were carried out to test multicollinearity and see the relationship between the dependent and independent variables. A multicollinearity exist when the correlation between two variables is greater than 0.8 [3,4,5]. Finally, the study carried out Hausman test to determine which model would be suitable for the panel regression: whether a fixed effect model or a random effect model [1,4].

نوشته مقاله انگلیسی رایگان در مورد فرکانس جلسه هیئت مدیره و عملکرد مالی بانک های سپرده – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله عملکرد محیطی و مالی. آیا پیروزی-پیروزی یا پیروزی-باخت وجود دارد؟ شواهد از تولیدات یونانی
عنوان انگلیسی مقاله Environmental and financial performance. Is there a win-win or a win-loss situation? Evidence from the Greek manufacturing
انتشار مقاله سال 2018
تعداد صفحات مقاله انگلیسی 35 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت مالی، مدیریت عملکرد
مجله مجله تولید پاک – Journal of Cleaner Production
دانشگاه Department of Economics – University of Patras – Greece
کلمات کلیدی عملکرد زیست محیطی؛ عملکرد مالی؛ ساخت؛ GMM؛ یونان
کلمات کلیدی انگلیسی environmental performance; financial performance; Manufacturing; GMM; Greece.
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jclepro.2018.06.302
کد محصول E8965
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
1. Introduction

Environmental degradation has increased urgency for a transition to a low carbon, climate resilient and resource-efficient global economy. This new corporate environment leads to more capital-absorbing investments for “greener” products (Barbera and McConnell, 1990; Trumpp and Guenther, 2015). In these circumstances, 6 different stakeholders have proposed and implemented environmental policies such as (a) direct regulations, b) indirect regulations through environmental taxes, subsidies, 8 tariffs and quotas and c) promotion of voluntary agreements)in order to reduce the 9 burden on the environment. The effectiveness of these policies on firms’ behavior towards the environment depends on the response to two questions concerning the bidirectional relationship between corporate environmental (CEP) and corporate financial performance (CFP). Are resourceful firms more capable of responding to pressures from various stakeholders and overcome both the neoclassical trade-off between CEP15 CFP and the concentration of managers to their personal goals (managerial opportunism1 ), engaging in long-term and costly environmental performance 17 improving investments? At the same time, will the benefits from these investments lead to higher market share reducing costly conflicts with various stakeholders, environmental risk, and increasing production efficiency leading to better financial performance (Elsayed and Paton, 2005; Nelling and Webb, 2009)? In this context, environmental issues are confronted in management decision moving beyond the 22 ethical perspective to the promotion of a sustainable economic success (Ambec and 23 Lanoie 2008; Lacy, et al. 2010; Porter and van der Linde, 1995).

نوشته مقاله انگلیسی رایگان در مورد عملکرد محیطی و مالی. شواهد از تولیدات یونانی – الزویر 2018 اولین بار در سایت آی اس آی دانلود ISIDL. پدیدار شد.

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