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Zhao Benshan,regarded as the King of Xiaopin in China,carried out his skit,The Donation,during the CCTV Spring Festival Gala on February 13,Chinese Spring Festival Eve for the Year of the Tiger.The skit was mainly about Zhao's donation of 30,000 Yuan(by a mistake,as he initially wanted to donate 3,000 Yuan) to a local village student whose single mother can't afford his university tuition.This play brought hot discussion afterwards, mainly focusing on the story,which was not as funny as the huge audience...  相似文献   
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Companies experiencing financial distress can attempt to mitigate financial distress through changing the investment in the fixed asset base. Management may choose to expand the asset base in hopes of increasing sales. Alternatively, management may choose to contract the asset base in order to eliminate and/or reduce investment in unprofitable or risky ventures, improve liquidity, reduce earnings volatility, and reduce the need for operating capital.In this study, we examined how observed changes in the investment base affect the likelihood of emergence from a financially distressed condition. We find that, when management chooses to contract the investment in property, plant, and equipment, the likelihood of emergence from financial distress is significantly improved. On the other hand, when management chooses to expand property, plant, and equipment in the face of distress, the distress is only intensified. Our explanation is that companies that choose to contract their fixed asset base in times of trouble are taking steps that will most likely improve their financial condition—they are less likely to need working capital, and can better tolerate increased levels of long-term debt. Conversely, increasing the fixed asset base amplifies the need for working capital, and borrowing money to facilitate the expansion simply increases the necessary uses of that working capital because the debt must be serviced. As a result, companies descend even deeper into financial distress and decrease the likelihood that they will emerge therefrom.  相似文献   
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摘译 数字印刷得以持续发展的一个原因是其具有较高的印刷质量,这里所说印刷质量主要是指成品的光学指标,它主要受油墨与纸基相互作用的影响,包括油墨在纸基表面的扩散(XY方向)和向纸基内部的渗透(Z方向),两者相互作用的平衡点是能获得最佳印品质量的关键。消费者主要通过着色剂(染料或颜料)的分布,从视觉上评判印品质量,但油墨的其他组分(连结料/溶剂、助溶剂、表面活性剂等)对影像的形成和纸基对油墨的吸收有重要影响。  相似文献   
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Tests of financial models in the presence of overlapping observations   总被引:2,自引:0,他引:2  
A general approach to testing serial dependence restrictionsimplied from financial models is developed. In particular, wediscuss joint serial dependence restrictions imposed by randomwalk, market microstructure, and rational expectations modelsrecently examined in the literature. This approach incorporatesmore information from the data by explicitly modeling dependenciesinduced by the use of overlapping observations. Because theestimation problem is sufficiently simple in this framework,the test statistics have simple representations in terms ofonly a few unknown parameters. As a result, relatively goodsize properties are attained in small samples. In addition,the benefit to overlapping observations and the advantage ofexamining multiperiod time series are explicitly quantified.  相似文献   
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Boards of directors often implement long-term performance plans (LTPP) to focus management's attention on enhancing long-term shareholder value instead of concentrating their efforts on short-term earnings. This study provides estimation results suggesting that firms that compensate managers with LTPP are associated with lower levels of managed earnings than firms that have only short-term bonus plans. In addition, we find evidence that suggests that firms with long-term performance plans have significantly higher annual returns than firms that have only short-term bonus plans. We also find that firms with long-term performance plans are typically larger firms with smaller managerial ownership and larger institutional ownership than firms without long-term performance plans.  相似文献   
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In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between director-based revaluations and those undertaken by independent appraisers. We find that independent appraisers are more likely to be used for revaluations of land and buildings and directors are more likely for investments, plant and equipment and identifiable intangibles. We interpret this as evidence of firms harnessing directors' knowledge of asset specificities. We also find that firms with less independent boards are more likely to use independent appraisers. We interpret this as evidence of substitutability between governance mechanisms.As for differences in reliability, we find that revaluations of plant and equipment that are made by independent appraisers are more reliable than those by directors. However, we are unable to detect a difference for other classes of non-current assets. We define reliability in terms of ex-post adjustments of recognized value increases. Reliability is determined by an examination of the extent to which upward revaluations are subsequently reversed.  相似文献   
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