Advances in Economics and Management Research最新文献_第6页

Research on the Dependency Mechanism of the Tourism Industry on Local Cultural Resources ——An Exploration Based on Grounded Theory 旅游产业对地方文化资源的依存机制研究--基于基础理论的探索

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.86.2023

Linlin Tao, Dan Luo, Youjin Wu

引用次数: 0

The Impact of the Environmental Protection Tax Law on Earnings Management 环境保护税法对收益管理的影响

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.99.2023

Weirui Liu, Xinyi Cheng

{"title":"The Impact of the Environmental Protection Tax Law on Earnings Management","authors":"Weirui Liu, Xinyi Cheng","doi":"10.56028/aemr.7.1.99.2023","DOIUrl":"https://doi.org/10.56028/aemr.7.1.99.2023","url":null,"abstract":"The Environmental Protection Tax Law of China was officially implemented on January 1, 2018. The pollutant discharge fee system has since been replaced by a more mandatory and restrictive tax law. The environmental fee-to-tax reform is an essential portion of the development of the green tax system in China, and it is tasked with the vital aim of promoting the sustainable development of Chinese economy. This paper takes the implementation of the EPT Law as a quasi-natural experimental material and employs the difference-indifferences model and other empirical models to examine the differences in corporate earnings management before and after the policy shock for A-share listed Chinese companies from 2015-2021. The empirical results show that the implementation of the EPT Law effectively promotes Chinese firms to conduct income-decreasing earnings management and such an impact has a greater effect on SOEs, large-size firms and firms in developed regions. Moreover, according to the mediating effect analysis, this paper also identifies that the above promotion impact can be attributed to media attention. The above results show that Chinese government still needs to further optimize this tax law and focus on the coordination between different environmental policies to facilitate sustainable development. Therefore, this paper proposes policy recommendations from four perspectives: corporate governance, accounting standards, environmental laws and regulations, and government supervision.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139354685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Customer Incivility on Employee Cheating Behavior: An Explanation of Conservation of Resources Theory 客户不文明行为对员工作弊行为的影响：资源保护理论解析

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.40.2023

Weiwei Huo, Mengli Song

引用次数: 0

An Empirical Analysis of Green Absorptive Capacity, Green Innovation, and Enterprise Performance: A Green Entrepreneurship Orientation Approach 绿色吸收能力、绿色创新和企业绩效的实证分析：绿色创业导向方法

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.25.2023

Lihua Duan

{"title":"An Empirical Analysis of Green Absorptive Capacity, Green Innovation, and Enterprise Performance: A Green Entrepreneurship Orientation Approach","authors":"Lihua Duan","doi":"10.56028/aemr.7.1.25.2023","DOIUrl":"https://doi.org/10.56028/aemr.7.1.25.2023","url":null,"abstract":"In an era of a knowledge-based economy, identifying, acquiring, and internalizing the external valuable knowledge is key to the development of enterprises. Given that few studies have adequately evaluated this phenomenon using a green entrepreneurship orientation perspective. The study employs green absorptive capacity, green innovation to access its impact on enterprise performance. Thereafter, a theoretical model depicting the impact of green absorptive capacity and green innovation on enterprise performance was constructed. To buttress the veracity of this study’s hypotheses, a survey of 219 enterprises of the Yangtze River Delta (YRD) and Pearl River Delta (PRD) of China was conducted. The empirical tests support that green absorptive capacity significantly improves green innovation capability, financial and environmental performance of enterprises in the region. More so, the findings of the study are confirmed that green technology innovation and green process innovation partially mediate the relationship between green absorptive capacity and the financial performance and environmental performance of firms. Consequently, enterprises should continuously absorb exogenous green knowledge, integrate green knowledge and technology into product design and production processes, as well as carry out innovative activities in green product development and pollution control, to sustainably improve the environmental and financial performance of relevant organizations over time.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139354536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pricing Decision and Cancellation Strategy Selection of ‘Hotel+OTA’ Based on Customer Cancellation Behavior 基于客户取消行为的 "酒店+OTA "定价决策和取消策略选择

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.76.2023

Li Zhang, Guosheng Xie

{"title":"Pricing Decision and Cancellation Strategy Selection of ‘Hotel+OTA’ Based on Customer Cancellation Behavior","authors":"Li Zhang, Guosheng Xie","doi":"10.56028/aemr.7.1.76.2023","DOIUrl":"https://doi.org/10.56028/aemr.7.1.76.2023","url":null,"abstract":"This paper is based on customer cancellation behavior and combines the Hotelling model framework to construct the demand for hotel direct sales channels and online travel agency (OTA) online channels. Then, the Stackelberg game model is used to analyze the optimal pricing problem between hotels and OTA with competitive relationships, and the optimal cancellation strategy for hotel direct channel is analyzed. We demonstrate that the hotel’s most profitable cancellation strategy depend on the loss cost of customer cancellation to the hotel，the cost of channel transfer for customers, and the OTA’s monopoly market segment. When the cost of loss to the hotel due to customer cancellation is relatively small, the hotel chooses a strategy where customers can cancel their reservations (i.e. Y strategy), and the pricing of hotel rooms increases as the cost of cancellation loss increases; otherwise, the hotel chooses a strategy where the customer cannot cancel the reservation (i.e. N strategy), and the pricing of hotel rooms decreases as the cost of cancellation loss increases. When the cost of channel transfer for customers is low, the hotel chooses N strategy; otherwise, the hotel chooses Y strategy. When the OTA’s monopoly market segment (i.e., the customers attracted solely to the OTA channel) is large, the hotel chooses N strategy; otherwise, the hotel chooses Y strategy. These findings can assist hotel managers in improving the design of their pricing and cancellation strategy.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139354582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Application and Exploration of Early Warning Mechanism in Abnormal Use of Large Sharing Instruments 大型共享单车异常使用预警机制的应用与探索

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.68.2023

Longzhao Zhang, Xinyuan Rao

引用次数: 0

A Brief Discussion Administrative Governance of Business Environment in the Digital Age 简论数字时代的商业环境行政治理

Advances in Economics and Management Research Pub Date : 2023-07-26 DOI: 10.56028/aemr.7.1.64.2023

Wenle Zheng

引用次数: 0

Does Ownership Affect Corporate Social Responsibility? Evidence from Chinese Companies' Response to Targeted Poverty Alleviation 所有权是否影响企业的社会责任?中国企业应对精准扶贫的证据

Advances in Economics and Management Research Pub Date : 2023-07-19 DOI: 10.56028/aemr.6.1.491.2023

Shenlingrui Yang

{"title":"Does Ownership Affect Corporate Social Responsibility? Evidence from Chinese Companies' Response to Targeted Poverty Alleviation","authors":"Shenlingrui Yang","doi":"10.56028/aemr.6.1.491.2023","DOIUrl":"https://doi.org/10.56028/aemr.6.1.491.2023","url":null,"abstract":"With the Chinese economy's development and growing wealth disparity, enhancing corporate social responsibility (CSR) has become a crucial issue for the government. Existing research has mainly focused on the impact of factors such as firm size, CEO characteristics, and industry affiliation on CSR. However, this study explores the impact of ownership on the amount of corporate donations from a different perspective. Using Difference-in-Differences (DID) approach with data from A-share listed companies between 2010 and 2020, this study analyzes how ownership affects donation amounts. The results demonstrate that ownership structure significantly affects donation amounts. The findings indicate that private enterprises are more likely to increase their donation amounts after the implementation of targeted poverty alleviation policies, with a growth rate that is 13.03% higher compared to non-private enterprises. The study also identifies firm size, the years of company listing, growth, and asset-liability ratio as factors affecting donation amounts. Furthermore, through mechanism analysis, return on assets, bank loans, and financing constraints are identified as the main mechanisms through which ownership influences donation amounts. The research has important implications for understanding how corporations can enhance their CSR performance, and government agencies can develop relevant policies to promote CSR among enterprises.","PeriodicalId":387592,"journal":{"name":"Advances in Economics and Management Research","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116046664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Spatial Hierarchies: Enlightenment to Space Syntax Theory 空间层次:对空间句法理论的启示

Advances in Economics and Management Research Pub Date : 2023-07-19 DOI: 10.56028/aemr.6.1.438.2023

Houpengcheng Li

引用次数: 0

Evaluation of central and local economic policies on hawkers in the post-epidemic era and suggestions for improvement 后疫情时代中央和地方对小贩的经济政策评价及改进建议

Advances in Economics and Management Research Pub Date : 2023-07-19 DOI: 10.56028/aemr.6.1.444.2023

Jiahao Huang, Tongyu Li, Xiaoyin Chen, Shiyang Huang

引用次数: 0