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71.
72.
Santanu Mitra Mahmud Hossain Donald R. Deis 《Review of Quantitative Finance and Accounting》2007,28(3):257-285
The present study examines the empirical relationship between ownership characteristics and audit fees. The basic premise
is that the level of ownership sophistication and the extent to which ownership is large and substantial impact the effectiveness
of stockholder monitoring on corporate affairs including the financial reporting process. Furthermore, high managerial ownership
firms may experience a decline in agency problems in financial reporting due to a decrease in managerial propensity to misreport
financial results. By employing a cross-sectional least squares regression analysis for a sample of 358 New York Stock Exchange-listed
firms audited by the Big Five auditors, we find evidence of a significantly positive relationship between diffused institutional
stock ownership (i.e., having less than 5% individual shareholding) and audit fees, and a significantly negative relationship
between institutional blockholder ownership (i.e., having 5% or more individual shareholding) and audit fees. Finally, we
document that managerial stock ownership is negatively associated with audit fees. We do not, however, find evidence of any
relationship between noninstitutional blockholder ownership (with at least 5% individual stock ownership) and audit fees.
The study's main results hold in various specification tests including when the effects of board-related and audit committee
variables are factored in the analysis. Based on the observed relationship between the ownership variables and audit fees,
we suggest that the ownership characteristics of a firm as a part of its governance mechanism constitute an important determinant
of audit fees.
相似文献
Donald R. DeisEmail: |
73.
We investigate the implications of egalitarian equivalence (Pazner and Schmeidler in Q J Econ 92:671–687, 1978) together with queue efficiency and strategyproofness in the context of queueing problems. We completely characterize the class of mechanisms satisfying the three requirements. Though there is no mechanism in this class satisfying budget balance, feasible mechanisms exist and we characterize the set of all such mechanisms. We also show that it is impossible to find a mechanism satisfying queue efficiency, egalitarian equivalence, and a stronger notion of strategyproofness called weak group strategyproofness. In addition, we show that generically there is no mechanism satisfying both egalitarian equivalence and no-envy. 相似文献
74.
Utility-based green electricity programs provide market opportunities for consumers to reduce the carbon footprint of their electricity use. These programs deploy three types of public-goods contribution mechanisms: voluntary contribution, green tariff, and all-or-nothing green tariff (Kotchen and Moore, 2007). We extend the theoretical understanding of the all-or-nothing green tariff mechanism by showing that an assumption of warm-glow preferences is needed to explain widespread participation in programs deploying this mechanism. We conduct the first experimental test to compare the revenue generating capacity of a pure public good (based on the voluntary contribution mechanism) and an impure public good (based on the green tariff mechanism). In experimental play, the voluntary contribution mechanism raises 50% more revenue than the green tariff mechanism. With the all-or-nothing green tariff, experimental play and regression estimates show that a warm-glow preference positively affects participation, as predicted by the theory. 相似文献
75.
Expectations play a significant role in determining customer perceptions and satisfaction. Accordingly, retailers seek to manage customers’ service expectations. However, the tangible signals of service quality that are available to brick-and-mortar retailers (such as location, store appearance, and salespersons’ behavior) may not be available in online markets. Using a signaling model, we obtain conditions when Internet retailers (e-tailers) use price to manage their customers’ service expectations. In contrast to extant theory, we find that it is possible for both low and high service e-tailers to use price in signaling their service levels. Further, we develop an appropriate deductive test of our theory based on price-ending patterns as an artifact of the signaling process. Based on this test, we find evidence that e-tailers indeed manage service expectations using price. Interestingly, we also find preliminary evidence that suggests customers implicitly associate price-ending patterns with a retailer's expected service level. We discuss several other implications of our findings for researchers and managers. 相似文献
76.
Warranty as a Signal of Quality: The Moderating Effect of Consumer Knowledge on Quality Evaluations 总被引:1,自引:0,他引:1
Prior research has shown that consumers use warranties as a signal of quality. This article explores whether prior knowledge moderates consumers' utilization of warranty information in evaluating product quality. In particular, we examine how prior knowledge impacts the relative use of warranty information when consumers are already aware of firm reputation. Indeed, we find that the extent to which warranty information is used in quality evaluations varies with prior knowledge. We report the results of two experiments, which somewhat surprisingly suggest that, for experts, a better warranty leads to perceptions of higher quality, regardless of firm reputation. Novices on the other hand, tend to perceive a better warranty as a signal of higher quality only when the firm is reputable but not when its reputation is low. 相似文献
77.
Three examples from the World Bank's country economic work showhow models can complement general principles in guiding thedesign of a tax reform package. The Bangladesh model highlightsthe sensitivity of judgments about desirable tax bases to assumptionsabout the labor market and substitutability in production. TheChina model quantifies the losses from recommending a singlerate value added tax when prices are controlled and public capitalis freely provided to state enterprises. The India model showswhat fiscal adjustment is consistent with tariff reductionsundertaken to promote an outward-oriented development strategy.Most of the costs of constructing tax policy models are relatedto the need to establish a consistent data set and to calibratethe model in a way that allows its behavior to be consistentwith what good economic analysis would lead one to expect. 相似文献
78.
We study a small open economy with two sectors and two factors of production. In one of the sectors, external economies of scale are generated through the industry-level capital input. This leads to a divergence between private and social production possibility frontiers as well as to multiple equilibria. The equilibrium selection problem that arises is solved by agents who follow a simple trial-and-error learning rule. The growth path of the economy as agents learn lies below the production possibility frontier and may display cyclical transitional dynamics. We also show that coordination problems which may prevent the economy from attaining the “good” equilibrium may be alleviated by the temporary use of policy instruments that shape the allocation of resources. 相似文献
79.
In the present study, we examine the value-relevance of pension transition adjustments and other comprehensive income (OCI)
components in the initial adoption year of Statement of Financial Accounting Standard (SFAS) 158—Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans. Using a sample of 697 Standard and Poor (S&P) firms with the fiscal year ending on December 31, 2006, we perform several
cross-sectional regression analyses to test the value-relevance of transition adjustments and OCI components in presence of
various earnings measures. The results indicate that there is a negative relationship between both the level and change in
stock returns and the magnitude of pension transition adjustments. We also find earnings measures and some OCI components
are significantly associated with stock returns. When analyzed separately, we find our main results are mostly confined to
the sample large S&P 500 firms. We do not find any result for the S&P mid-cap and small-cap firms. The overall results suggest
the stock market negatively reacts to the adverse impact of SFAS #158 pension transition adjustments on net worth and future
cash flows when the impact is substantial in its magnitude in dollar terms. The study further provides useful insight into
the information processing by documenting that the market evaluates accounting information more effectively when such information
is recognized in the financial statements rather than disclosed only in the financial footnotes. 相似文献
80.