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11.
We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure. 相似文献
12.
Michele Fabrizi Elisabetta Ipino Antonio Parbonetti 《Journal of International Financial Management & Accounting》2018,29(3):223-246
US corporations have accumulated record‐high amounts of cash, and most of it is trapped in foreign accounts. This study tests the hypothesis that the marginal value of cash decreases in the presence of tax repatriation costs, as these costs are a strong indication that part of the cash is trapped abroad. Cash abroad is not readily available to the company because it is subject to an additional layer of tax before it can be used or distributed. Moreover, uncertainty surrounds the potential use of foreign cash, and research documents that firms holding high amounts of cash abroad are likely to invest in negative net present value activities. Finally, possible changes in tax regulation are an additional source of uncertainty. Consequently, foreign cash should be worth less than domestic cash. Using a large sample of US firms drawn from COMPUSTAT during the 1991–2012 period, the analysis suggests that shareholders value an extra dollar of cash at $1.086. However, this result changes dramatically when the change in cash is interacted with the tax cost of repatriating the earnings. That is, the marginal value of cash decreases significantly in the presence of tax repatriation costs, and shareholders discount cash when it is likely to be held abroad. This study contributes to the literature on cash holding by investigating whether tax repatriation costs affect the value of corporate cash. Moreover, the findings show that there are important economic consequences linked to the phenomenon of cash accumulation in foreign countries and therefore provide regulators with a sound foundation on which to take additional actions to require more disclosure of and transparency in the actual location of firms’ cash holdings. 相似文献
13.
Paul Brockman John L. Campbell Hye Seung Lee Jesus M. Salas 《Journal of Business Finance & Accounting》2019,46(3-4):420-456
Internally‐promoted CEOs should have a deep understanding of their firm's products, supply chain, operations, business climate, corporate culture, and how to navigate among employees to get the information they need. Thus, we argue that internally‐promoted CEOs are likely to produce higher quality disclosure than outsider CEOs. Using a sample of US firms from the S&P1500 index from 2001 to 2011, we hand‐collect whether a CEO is hired from inside the firm and, if so, the number of years they worked at the firm before becoming CEO. We then examine whether managers with more internal experience issue higher quality disclosures and offer three main findings. First, CEOs with more internal experience are more likely to issue voluntary earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Second, CEOs with more internal experience issue more accurate earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Finally, investors react more strongly to forecasts issued by insider CEOs than to those issued by outsider CEOs. In additional analysis, we find no evidence that these results extend to mandatory reporting quality (i.e., accruals quality, restatements, or internal control weaknesses), perhaps because mandatory disclosure is subjected to heavy oversight by the board of directors, auditors, and regulators. Overall, our findings suggest that when managers have work experience with the firm prior to becoming the CEO, the firm's voluntary disclosure is of higher quality. 相似文献
14.
Great hopes have been placed in the sharing economy to provide a new business model based on peer-to-peer (P2P) exchanges of underutilized assets. As a model, the sharing economy has been expected to make significant contributions to sustainability, providing new opportunities for entrepreneurship, more sustainable use of resources, and consumer co-operation in tight economic networks. However, in recent years, digital platforms have turned into the most important actors in the global sharing economy, turning global corporations, such as AirBnB, Booking, or TripAdvisor into intermediaries controlling and profiting from most transactions. Focused on accommodation, this paper conceptualizes the sharing economy in comparison to the wider collaborative economy, and discusses its social, economic, environmental, and political impacts in comparison to the sustainable development goals. It concludes that the sharing economy has great potential to make very significant contributions to sustainability, though the model is increasingly being replaced by the collaborative economy, which performs as an extension and acceleration of neoliberal economic practices. 相似文献
15.
从考察企业组织的敏捷性与交易成本的相互关系入手,对企业组织敏捷性的影响因素进行了剖析。详细分析了信息技术(IT)对提高企业组织敏捷性的作用机理。指出IT正是通过降低企业内、外部的交易成本、缩短流程时间、提高人的认识理性、扼制机会主义、促进企业组织结构、决策方式 相似文献
16.
电子信息工程专业实践教学模式改革研究 总被引:2,自引:0,他引:2
针对我校电子信息工程专业实战教学的现状,明确了实战教学的改革应坚持以能力培养为主线.并树立传授知识、培养能力、提高素质协调发展以及理论教学与实验教学统筹协调的理念;将实战教学的体系分为基础层、提高设计层、综合应用开发层、科技创新层四个层次.构建了一个集教与学为一体。课内、课外为一体,理论教学和实践教学为一体,实际实验和虚拟实验为一体,校内实践和校外实践为一体的多元实践教学模式。 相似文献
17.
张燕 《内蒙古财经学院学报(综合版)》2006,4(1)
面对浩如烟海的网络信息资源丰富又无序、新颖又形象、急需开发利用。本文探讨了开发利用网上信息资源的必要性,介绍了如何开发利用网上信息资源,为用户充当网络信息导航员,发掘网上信息,丰富现有信息源等几种方法。 相似文献
18.
供应链核心在于实现供应链环节中的信息沟通,数据互换和协同工作,改造和整合企业的业务流程,因此供应链系统模型应该具有动态可重构的特点,系统主体的构成也应反映这种思想,在系统中引入“大规模定制”,“工作流”的新思想和“异构系统兼容”,“通用报表”以及“三层架构应用体系及开发手段”等新技术将使供应链系统更为“敏捷”。 相似文献
19.
我国会计信息失真严重,与其自身的背景有相当大的关系,部分是技术上的原因,大部分则是制度或体制上的原因,公司治理不完善就是一个最重要的方面,因此,仅仅靠会计是不能从根本上解决会计信息失真问题的,而必须完善我国的公司治理结构。 相似文献
20.
Debra Zahay Author Vitae Abbie Griffin Author Vitae Elisa Fredericks Author Vitae 《Industrial Marketing Management》2004,33(7):657-666
This paper presents qualitative and exploratory research investigating the role that managing knowledge and information plays in new product development (NPD). A set of 20 in-depth interviews uncovered eight basic types of information used throughout the NPD process and three general approaches to managing information needed in the NPD process. Although some exemplary companies seem to do an outstanding job of collecting and disseminating information, the majority of firms struggle. NPD process automation solutions tackle part of the problem, ignoring nonquantitative data forms and the full picture of information use throughout the entire development process. 相似文献