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21.
We explore the relationship between inequality and entrepreneurial activity. Drawing on cross-sectional data from a largescale survey of the economic conditions of individuals across India, we develop a number of dimensions of inequality to explore empirically how inequality interacts with entrepreneurship, operationalized as self-employment or as employing other people. We find compelling evidence that there are thresholds to becoming self-employed, and even more so to assembling the combinations of resources and personal attributes required to become an employer. Greater inequality leaves more people unable to make the transition to self-employment, leaving casual laboring as the occupation of necessity. At the same time, inequality increases the number of employers in a society, by concentrating resources - particularly land and finance - enough for significant numbers of people to be able to cross this higher threshold. Lastly, greater differentiation into social or religious groups curtails the ability to cross either entrepreneurial threshold, presumably by limiting the extent and benefits of social networks of value for entrepreneurship. 相似文献
22.
《Statistica Neerlandica》2018,72(2):109-125
Consider the standard nonparametric regression model and take as estimator the penalized least squares function. In this article, we study the trade‐off between closeness to the true function and complexity penalization of the estimator, where complexity is described by a seminorm on a class of functions. First, we present an exponential concentration inequality revealing the concentration behavior of the trade‐off of the penalized least squares estimator around a nonrandom quantity, where such quantity depends on the problem under consideration. Then, under some conditions and for the proper choice of the tuning parameter, we obtain bounds for this nonrandom quantity. We illustrate our results with some examples that include the smoothing splines estimator. 相似文献
23.
Understanding how we develop research contributions which go beyond conversations in the academic field is an enduring challenge. While much has been written on the importance of academic-practitioner relationships in the research process more is needed on conceptualizing how we develop a wider set of contributions. In this paper, we call for researchers to be reflective as to how different forms of expertise can be drawn on during collaborative relationships to bridge the research – practice divide. We develop a framework which combines different levels of expertise with varying forms of academic-practitioner collaboration to widen the impact of our research. Four strategies are proposed by which academics may leverage their expertise in collaborative relationships with practitioners to develop Research Impact and Contributions To Knowledge (RICK). These include: maintaining critical distance, promoting deeper engagement, developing prescience, and achieving hybrid practices. We discuss implementation approaches for each of these RICK strategies and suggest writing genres to help increase engagement by practitioners in research contributions. 相似文献
24.
Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*
We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items. 相似文献
25.
26.
新三板作为完善我国多层次资本市场的重要举措,在扩宽企业融资渠道、促进实体经济 发展等方面发挥着重要作用,然而信息披露质量不完善仍是制约新三板挂牌企业发展的重要因素。 基于企业会计信息质量视角,文章以 2006-2015 年新三板挂牌企业为研究样本,探讨主办券商声 誉机制是否能够发挥相应的治理作用。研究发现:高声誉主办券商促进了新三板挂牌企业信息披 露质量的提高,而且主要体现在市场化水平较高的省份;进一步研究表明主办券商声誉对信息质 量的治理作用在协议转让与创新层企业中更为明显。研究表明主办券商声誉能够对新三板挂牌企 业发挥相应的持续督导作用,对于如何提升新三板挂牌企业信息披露质量具有一定的借鉴意义。 相似文献
27.
郝敏 《全球科技经济瞭望》2022,(1)
美国司法部的“中国行动计划”实施三年以来,给中美两国正常的科技合作和学术交流带来了严重的影响和打击。近期美国一系列涉华诉讼引发了各界讨论,迫切敦促美国政府机构在保护知识安全的同时必须兼顾学术开放。美国最高科技政策决策机构决意出台实施指南,解决科技学术界的紧迫关切。中美两国领导人的线上会晤也就全球关切的议题进行交流合作,释放了积极信号,我国亦应鼓励科研人员继续进行跨国界的科学探索,努力促成和恢复中美在科技、人文等领域的正常交流合作。 相似文献
28.
Cognition,Social Impulse,and the Principle of Adaptation: Insights into the Peirce-Veblen Connection
Manuel Ramon Souza Luz 《Journal of economic issues》2019,53(2):349-354
This article seeks to offer insights into the connections between Charles S. Peirce and Thorstein B. Veblen regarding their understanding of the logic of scientific thought and cognition. In this sense, this work explores how both Veblen and Peirce dismissed the Cartesian notion of unmediated cognition and how they sought to depict cognition as a process. Furthermore, this article presents Peirce’s concept of “social impulse” and Veblen’s “principle of adaptation” as complementary perspectives on science and cognition that have strong evolutionary content. 相似文献
29.
This article provides comparative estimates of the gender wealth gaps for 22 European countries, employing data from the Household Finance and Consumption Survey. The data on wealth are collected at the household level, while individual-level data are needed for the estimates of gender wealth gaps. We propose a novel approach using machine learning and model averaging methods to predict individual-level wealth data for multi-person households. Our results suggest that random forest performs best as the predicting tool for this exercise, outperforming elastic net and Bayesian model averaging. The estimated gender wealth gaps tend to be in favor of men, especially at the top of the wealth distribution. Men have 24 percent more wealth than women on average. We also find that a high home ownership rate is associated with a smaller country-level gender wealth gap. Our estimates suggest that the individual-level wealth inequality is on average 3 pp higher than the household-level wealth inequality in multi-member households. 相似文献
30.
为提高企业经济效益,开发一套能满足需要的数据库管理系统是十分必要的,物资供应管理系统是基于C/S模式基础之上采用VB语言开发的用于各种物资管理的系统,实践证明物资供应管理信息系统是企业降低成本实现少投入多产出,提高工作效率,提高经济效益的重要手段之一。 相似文献