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11.
Past studies on the impact of bond rating changes have focused on bonds or stocks and the information content of rating change announcements. This paper examines both bonds and stocks and investigates the wealth redistribution effect as well as the existence of information content. The results imply that information content of “bad’ news dominates firm downgradings, while the wealth redistribution effect dominates firm upgradings. Furthermore, this study attributes the lack of information content for bond upgradings to the offsetting effects of wealth redistribution and information content. 相似文献
12.
This study examines the temporal behavior of price discovery in the spot, ETF and futures markets of the DJIA, S&P 500, S&P 400, NASDAQ 100 and Russell 2000. We document an increasing trend in the price discovery metrics of exchange traded funds for all indexes but the DJIA. Contrary to past studies, our findings show that the spot market rather than the futures market leads the price discovery. The arbitrage process that links exchange traded funds to spot prices, and not the futures prices might explain the results. This daily arbitrage that ensures exchange traded funds prices equal net asset values appear to promote spot market price discovery especially with the popularity of exchange traded funds in more recent years. We additionally document that the temporal behavior of the exchange traded funds price discovery metric affects differently price discovery in the spot and futures markets across indexes. 相似文献
13.
Janis Sarra 《国际破产评论》2007,16(3):181-246
Securities law claims in insolvency proceedings raise important questions of allocation of risk and remedies. In the ordinary course of business, equity claims come last in the hierarchy of claims during insolvency. What is less clear is whether this should encompass claims arising from the violation of public statutes designed to protect equity investors. Discerning the optimal allocation of risk is a complex challenge if one is trying to maximize the simultaneous advancement of securities law and insolvency law public policy goals. From a securities law perspective, there must be confidence in meaningful remedies for capital markets violations if investors are to continue to invest. From an insolvency perspective, creditors make their pricing and credit availability choices based on certainty regarding their claims and shifting those priorities may affect the availability of credit. The critical question is the nature of the claim advanced by the securities holder and whether subordination of securities law claims gives rise to inappropriate incentives for corporate officers within the insolvency law regime. A comparative analysis reveals that the U.S. has provided a limited statutory exception to complete subordination through the fair funds provision of the Sarbanes-Oxley Act by allowing SEC claims for penalties and disgorgement to rank equally with unsecured claims even though the funds are distributed to shareholders. The U.K. and Australian schemes permit shareholders to claim directly as unsecured creditors for fraudulent acts and misrepresentation by the issuer. In contrast, Canadian law is underdeveloped in its treatment of such claims. The paper canvasses the policy options available to reconcile securities law and insolvency law claims, including a discussion of the appropriate gatekeeping role for regulatory authorities and the courts, and the need for a framework that offers fair and expeditious resolution of such claims. If the public policy goal of both securities law and insolvency law is to foster efficient and cost-effective capital markets, it seems that the systems need to be better reconciled than currently. The paper also examines the codified response to the time and resources consumed in various common law tracing claims by customers in a securities firm insolvency. Copyright © 2007 John Wiley & Sons, Ltd. 相似文献
14.
Elleuch Hamza Sarra Kortas Nassira 《Review of Quantitative Finance and Accounting》2019,53(4):1195-1227
Review of Quantitative Finance and Accounting - The aim of this paper is to examine the association between accounting-based earnings management and real activities manipulation in a weaker... 相似文献
15.
Frdrique Bec Heino Bohn Nielsen Sarra Saïdi 《Oxford bulletin of economics and statistics》2021,82(6):1413-1428
This paper stresses the bimodality of the likelihood function of the Mixed causal–noncausal AutoRegressions (MAR), and it is shown that the bimodality issue becomes more salient as the causal root approaches unity from below. The consequences are important as the roots of the local maxima are typically interchanged, attributing the noncausal component to the causal one and vice‐versa. This severely changes the interpretation of the results, and the properties of unit root tests of the backward root are adversely affected. To circumvent the bimodality issue, this paper proposes an estimation strategy which (i) increases noticeably the probability of attaining the global MLE; and (ii) selects carefully the maximum used for the unit root test against a MAR stationary alternative. 相似文献
16.
Sarra Mamoghli Virginie Goepp Valérie Botta-Genoulaz 《Enterprise Information Systems》2017,11(2):185-222
Enterprise Resource Planning (ERP) systems offer standard functionalities that have to be configured and customised by a specific company depending on its own requirements. A consistent alignment is therefore an essential success factor of ERP projects. To manage this alignment, an ‘Operational Model Based’ method is proposed. It is based on the design and the matching of models, and conforms to the modelling views and constructs of the ISO 19439 and 19440 enterprise-modelling standards. It is characterised by: (1) a predefined design and matching order of the models; (2) the formalisation, in terms of modelling constructs, of alignment and misalignment situations; and (3) their association with a set of decisions in order to mitigate the misalignment risk. Thus, a comprehensive understanding of the alignment management during ERP projects is given. Unlike existing methods, this one includes decisions related to the organisational changes an ERP system can induce, as well as criteria on which the best decision can be based. In this way, it provides effective support and guidance to companies implementing ERP systems, as the alignment process is detailed and structured. The method is applied on the ERP project of a Small and Medium Enterprise, showing that it can be used even in contexts where the ERP project expertise level is low. 相似文献
17.
Janis Sarra 《国际破产评论》2004,13(3):167-212
Insolvency practice involves a balance between adherence to rules of ethical conduct and the avoidance of conflicts of interest, and the need to find cost effective methods of debt collection or restructuring under the statutory regime. Potential conflicts of interest are inherent in the multiple roles granted to such professionals under the insolvency system, whether the financial distress is personal or commercial. This article begins to explore whether or not these conflicts serve as barriers to the effective administration of the insolvency and bankruptcy system. It also examines whether oversight of professional ethics and avoidance of conflicts is a matter for legislative intervention or best left to the profession, including temporal and materiality issues in disclosure of potential conflicts, and accountability to stateholders through the appointment process. The key issue is how one manages those conflicts while maintaining the integrity of the system. Copyright © 2004 John Wiley & Sons, Ltd. 相似文献
18.
We find evidence that conflicts of interest are pervasive in the asset management business owned by investment banks. Using data from 1990 to 2008, we compare the alphas of mutual funds, hedge funds, and institutional funds operated by investment banks and non-bank conglomerates. We find that, while no difference exists in performance by fund type, being owned by an investment bank reduces alphas by 46 basis points per year in our baseline model. Making lead loans increases alphas, but the dispersion of fees across portfolios decreases alphas. The economic loss is $4.9 billion per year. 相似文献
19.
The concept of gender identity refers to the intrinsic self-identification of personal femaleness and maleness. Starting from 1970s, in the framework of gender studies, a theoretical and conceptual demarcation between sex and gender has been proposed. The term “gender” starts being referred to social and cultural constructions of masculinities and femininities, not to the state of being male or female. Recent studies on gender identity suggest that the binary notion of gender identity is changing, recognizing that there are different views on how gender may be performed or experienced. The purpose of our research is to provide accounts of gender code transformation around the world and identify differences in feelings, attitudes, beliefs and behaviors associated with gender across different identity profiles. Using a web-based survey, 1,600 respondents were recruited by a snowball sampling procedure. Based on the intersections of the responses given by participants on three basic dimensions (biological sex, gender self-identification and sexual orientation) the individuals have been categorized into nine groups. To comply with the aims of this study, a two-parameter Multilevel Item Response Theory model has been employed as an appropriate statistical tool for considering both person and item effects on the response data and assessing the effect of group membership on the overall variability. 相似文献
20.
Firms frequently bill customers on a fixed-period basis (such as once a month), or on a fixed-amount basis (whenever the outstanding credit balance reaches a particular amount). We examine here a more flexible procedure, the bill-or-carry policy, which uses a simple decision rule and results in lower costs than either the fixed-period or fixed-amount procedures. The logic and properties of the bill-or-carry policy are compared with those of the fixed-period and fixed-amount procedures. 相似文献