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111.
We examine the impact of new pension disclosures and subsequent full pension recognition under FRS 17 and IAS 19 in the United
Kingdom and SFAS 158 in the United States on pension asset allocation. These standards require recognition of net pension
surplus/deficit on the balance sheet and actuarial gains/losses in other comprehensive income. Therefore, these standards
introduce volatility into comprehensive income and balance sheets. We identify a disclosure period during which UK companies
disclosed all the required data under FRS 17 in the notes without recognition. We also identify a full recognition period
starting 1 year before until 1 year after the adoption of FRS 17/IAS 19 (UK) and SFAS 158 (US). We predict and find that UK
companies, on average, shifted pension assets from equity to debt securities during both the disclosure and the full recognition
periods. We also find that while before the adoption of SFAS 158 US companies maintained a stable allocation to equities and
bonds, these companies, on average, shifted funds from equities to bonds around the adoption of SFAS 158. Cross-sectional
analysis shows that the shift away from equities is related to changes in funding levels, shorter investment horizons, increased
financial leverage, and the expected impact of the new standards on shareholders’ equity. 相似文献
112.
Homeownership is touted as the “American Dream.” It is credited with enhancing wealth; increasing civic pride; and improving self‐esteem, crime prevention, child development and educational outcomes, among other benefits. This article does not dispute any of these claims. Instead, this study hypothesizes that crowding toward homeownership raises the price of homes above their fundamental value resulting in the purchase of a home becoming a contraindicative action. After setting the holding period to the average American's tenure in a residence, renting (not buying) proves to be the superior investment strategy over most of the study period. 相似文献
113.
Eli Bartov 《Review of Accounting Studies》2003,8(2-3):277-281
Collins et al. (2003, this issue) empirically investigate the relation between accruals mispricing and institutional ownership (IO), a proxy for investor sophistication. Their results show that accruals mispricing and IO are negatively correlated; less IO, more accruals mispricing. The authors attribute this differential in accruals mispricing to institutions' superior ability to price accruals either due to superior analytical ability or due to greater access to private information. While the research question is intriguing, a number of methodological limitations may limit the reliability and generality of the findings. In this paper, I discuss these limitations and offer ways of overcoming them, as well as identify a future research avenue in the area of mispricing. 相似文献
114.
Gregory E. Sierra Eli Talmor James S. Wallace 《Journal of Financial Services Research》2006,29(2):105-123
This study explores multiple means of governance and monitoring in bank holding companies and their impact on performance
and executive compensation. We exploit variables unique to the banking industry to aid in our understanding of this simultaneous
relationship. Our primary finding is that after controlling for both regulatory oversight and capital market discipline, a
strong board is associated with higher firm performance, lower levels of executive pay and lower growth rates of executive
pay. The findings support the fundamental role of corporate governance in overseeing management and ultimately firm performance. 相似文献
115.
The trade and academic literature is replete with observations that many sales organizations are in the midst of a redefinition of the strategic role of their sales forces. With today's market forces, change is overdue in many sales organizations. Consequently, the issue of whether the sales force is becoming obsolete has come to the forefront in recent years. As business environments change rapidly, the relevance of the modern sales force comes into question. Data were gathered from 245 midlevel sales and marketing executives on perceived sales force obsolescence. Our findings suggest that obsolescence is a phenomenon for sales organizations to address. The main findings of our study are (1) obsolescence is a phenomenon that affects sales professionals' feelings toward the job (job satisfaction) and outcomes (performance); (2) a firm's market orientation is very important in lowering perceived obsolescence; (3) a learning orientation is important in detecting symptoms of obsolescence; (4) age and education are related to perceptions of obsolescence depending on the type of industry in which the sales force competes: high- or low-tech; and (5) organizational changes can also have a bearing on the sales force's perceptions of obsolescence. 相似文献
116.
117.
118.
Eli Bartov Stephen R. Goldberg & Myung-Sun Kim 《Journal of International Financial Management & Accounting》2001,12(2):103-132
We investigate which variable, earnings or cash flows, provides greater information for equity valuation within the United States, the United Kingdom, Canada, Germany, and Japan. We regress returns on earnings and cash flow metrics. We generally find earnings developed in three Anglo-Saxon countries—where capital is traditionally raised in public markets and reporting rules are unencumbered by taxation requirements—to have greater explanatory power for stock returns than cash flow metrics. Conversely, in two non-Anglo-Saxon countries—where capital is traditionally raised from private sources—earnings are generally not superior to cash flows for equity valuation, except in Japan, non-consolidated sample. While sensitivity analyses generally support the conclusions of our primary tests, in some of the additional analyses, earnings were superior to cash flows for samples from all countries. As expected, in all countries earnings have incremental information content over cash flows in explaining returns. Collectively, our findings provide two contributions. First, we generalize the findings of prior US research by showing that earnings are more important than cash flows for equity valuation in other Anglo-Saxon countries. Second and more importantly, our findings demonstrate that the superiority of earnings over cash flows is not universal. Rather, it depends on the national reporting regime and attendant institutional factors. 相似文献
119.
This paper deals with the roles of geographic proximity, social networking, and regional culture-structures in triggering
cooperation in marketing activities. The role of regional clusters in the growth of firms has been a key research theme. Our
study compares marketing externalities and practices in clusters of three key natural resources-based industries in Chile,
a region in Latin America where limited research has been conducted. According to the results, both social networking and
geographic proximity facilitate inter-firm cooperation in marketing activities. However, these factors are considered differently
in each of the three industries studied. 相似文献
120.
Within the EU, uncertainty about the possibility of acquiring land can be quite significant for individual farmers in sectors like dairy farming. Farm‐level investment decisions are commonly made ex‐ante, when the farmer is not certain about the possibility of purchasing land. This possibility is realised only in a future period. In this paper, we have developed and applied a simple two‐period model in which a profit‐maximising farmer, facing uncertainty about the possibility of acquiring land, has to choose the optimal mix of capital (buildings) investment and land endowment. We illustrate the model using data from Dutch dairy farms. 相似文献