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21.
In this paper, we examine the role of stock liquidity as a governance mechanism to discipline managers for withholding bad news (stock price crash-risk). This topic is useful to emerging markets because the dominance of controlling owners limits the monitoring of internal governance. Stock liquidity can be altered by the financial market regulations, thereby improving firm-level governance. In empirical analysis, we show that stock liquidity decreases stock price crash-risk. We identify two possible mechanisms through which stock liquidity reduces stock price crash-risk: the threat of intervention and price informativeness. 相似文献
22.
Macroeconomic policy choices in open economies are constrained by the trilemma according to which the objectives of exchange rate stability, monetary independence and capital mobility cannot be attained jointly. This paper shows that foreign exchange interventions provide an effective instrument to relax the trilemma. An active reserve policy allows central banks to pursue independent monetary and exchange rate policies when the capital account is liberalised.We use the framework of the portfolio balance model to show that exchange market interventions may substitute for capital controls. Both allow a country to achieve the other two objectives of the trilemma. Our empirical analysis of a large country panel data set covering the period 1970–2010 confirms this theoretical insight: the weighted sum of the three trilemma objectives increases in the degree of foreign exchange market intervention. The capacity to relax the trilemma constraint has increased over time and has been most effective in emerging markets. 相似文献
23.
Lisa Powell 《Accounting Education: An International Journal》2016,25(1):14-34
Plagiarism in higher education is a widespread and complex issue. Students' understanding of plagiarism differs as a result of combining their prior learning about referencing with their current experience of institutional policies and generic resources. Plagiarism was identified as a major learning issue in a core second-year undergraduate accounting course at an Australian university. The purpose of this field study was to implement and evaluate an educative, integrated, discipline-specific intervention designed to address this learning issue. In the study, the theoretical and practical components of understanding plagiarism are identified as conceptualisation and application. Evaluation of students’ questionnaire responses pre and post the implementation of the intervention showed an improvement in their understanding of plagiarism, both conceptually and in the application of their knowledge. Furthermore, students’ reflections evidenced that they perceived positive changes in their understanding of plagiarism post intervention. 相似文献
24.
丁文生 《广东农工商职业技术学院学报》2014,(2):75-78
社会舆论对司法活动给予了充分关注。在监督司法活动的同时,社会舆论也对司法独立产生了严重的冲击。在借鉴美国谢泼德案件意义的基础上,着力探讨缓解社会舆论对审判活动造成冲击的途径和方法。 相似文献
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《China Economic Journal》2013,6(2):237-243
Of the debate regarding the new round of surging inflation in China, structural opinion interprets inflation as a problem of structural price growth, mainly brought about by a price hike for selected commodities as a result of exogenous shocks from different sectors. In line with the explanation, various measures aiming to control prices have been implemented recently. On the basis of basic economic principles and empirical evidence drawn from four cases, this essay argues that price intervention policies are counter-productive in bringing inflation down. 相似文献
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我国《刑事诉讼法》第150条规定的对公诉案件的审查不是典型意义上的刑事预审程序。刑事预审程序在世界范围内的实践并不统一,但其价值内核客观存在。在我国构建刑事预审程序的关键是实现检审机关的理性制约与良性互动。 相似文献
29.
随着户籍制度改革步伐的加快与城市化进程的不断推进,由资源分配不均、利益驱动等多种原因引起的户口迁移及相关行政争议案件逐渐增多。户口迁移类行政案件具有地域性、政策相关性、影响广泛性等诸多特点,在审判中反映出一些问题,如户口迁移法律规范效力层次低,户口的工具性价值和利益性特征明显,行政机关在户口迁移审批过程中执法程序不严格等。通过提升立法层次、完善执法程序以及注重协调化解在行政审判中的侧重适用是解决户口迁移行政争议的有效路径。 相似文献
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对公司法强制性规范的判定、识别也需要对法律语言、规范类型、价值取向等多方面的因素进行综合分析和研究,惟有如此,才可能得出正确的至少是有说服力的结论。本文首先介绍了目前较为流行的公司法规范类型化的理论,并对之进行分析、评价,然后提出了强制性规范司法识别的相应途径和方式。 相似文献