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1.
《Bulletin of economic research》2018,70(2):103-118
By relaxing the common efficiency wage assumption of exogenous shirking detection probabilities, we demonstrate how standards and efficiency wages are related. In a more general setting where the probability of detection depends upon the equilibrium effort level of non‐shirkers, we show that the uniformly positive (negative) supply‐side relationship between wages (unemployment insurance) and effort is no longer guaranteed. Profit maximization on the part of the firm, however, ensures that effort will depend positively (negatively) on wages (unemployment insurance) in equilibrium. 相似文献
2.
Moritz Bassemir Zoltán Novotny‐Farkas 《Journal of Business Finance & Accounting》2018,45(7-8):759-796
This study examines financial reporting quality (FRQ) effects around voluntary International Financial Reporting Standards (IFRS) adoptions by German private firms across two important dimensions, earnings quality and disclosure practices. To capture differences in the motivations for IFRS adoptions, we identify four different types of IFRS adopting firms based on a comprehensive set of firm characteristics. We observe earnings quality improvements around IFRS adoptions primarily for one type of firm, which is young, fast growing and seeking access to public equity markets. Using a matched sample of private German GAAP and IFRS reporting firms, we find some evidence suggesting that IFRS also contribute to higher earnings quality. Recognizing that our earnings quality metrics are only incomplete measures of FRQ, we also compare the disclosure practices of IFRS and German GAAP firms. We find that all IFRS firm types disclose significantly more information in their financial reports and show a higher propensity to publish their financial reports voluntarily on the corporate website. Our findings indicate that failure to identify earnings quality changes around IFRS adoption cannot be automatically interpreted as IFRS adoption having no effect on the FRQ of (private) firms. Collectively, our results suggest that both incentives and accounting standards shape private firms’ FRQ. 相似文献
3.
《战略管理杂志》2018,39(8):2335-2361
Research summary: We successfully replicate the highly influential study: “The social construction of reputation…,”(Rao, 1994 ) which reports that cumulative victories in certification contests are negatively associated with firm failure. The replication is robust to the inclusion of additional controls. As in the original, tests of whether the theory is most powerful under higher uncertainty are not supported. Further, placing second, third, or merely participating in races also negatively predicts firm failure, and there is insufficient information in the data to tease out the importance of these predictors versus race victories. We discuss the assumptions under which the evidence can be interpreted as supportive of a more general argument of “loose coupling”, where affiliation with certification contests reduces firm failure. Managerial summary: We successfully replicate a study that related victories in races to the survival of early automobile firms. This result was interpreted as evidence that rank‐order certification contests legitimized firms and led to survival. We then demonstrate that there is insufficient information to tease out the relative importance of victories, as opposed to placing second, third, or merely participating in predicting survival. Our result is consistent with an argument that affiliation with certification contests, not only winning them, increases a firm's chances of survival. It is also consistent with an argument that firms with better quality automobiles won races and survived. An implication of our work is that there is insufficient evidence to determine if firms in new industries should expend finite resources on participation in certification contests or improvement of product quality. 相似文献
4.
Arieska Wening Sarwosri Johannes Wegmann Oliver Mußhoff 《Journal of Agricultural Economics》2020,71(1):219-238
Despite extensive efforts made by national and international certification agencies, Indonesian smallholder farmers’ participation in palm oil certification schemes adoption remains low. A fundamental obstacle is the smallholder practice of rainforest transformation into oil palm plantation which is forbidden by the agencies. In this context, we investigate three policies that could lead to a reduction in rainforest deforestation by smallholders: price premium on certified palm oil; the provision of environmental information; contributor recognition. In order to evaluate the influence of the policies ex-ante, we conduct a social dilemma experiment involving rubber and oil palm smallholders in Jambi Province, Sumatra, Indonesia. The findings indicate that the price premium and provision of context-specific environmental information could reduce rainforest transformation. However, a statistically significant effect of contributor recognition was not found. 相似文献
5.
韩克强 《中小企业管理与科技》2021,(3)
随着经济社会的全面发展,经济全球化已经成为全新的发展趋势,紧随其后的是后金融危机时代的到来。区块链是一种特定的数据技术,它在安全和便捷方面一直被业内人士所看好。论文围绕区块链技术对小微企业信用认证及融资的作用展开讨论分析,通过讨论分析有助于实现小微企业成功融资,为我国小微企业提供强有力的保障与支撑。 相似文献
6.
新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。 相似文献
7.
Tomáš Havránek T. D. Stanley Hristos Doucouliagos Pedro Bom Jerome Geyer-Klingeberg Ichiro Iwasaki W. Robert Reed Katja Rost R. C. M. van Aert 《Journal of economic surveys》2020,34(3):469-475
Meta-analysis has become the conventional approach to synthesizing the results of empirical economics research. To further improve the transparency and replicability of the reported results and to raise the quality of meta-analyses, the Meta-Analysis of Economics Research Network has updated the reporting guidelines that were published by this Journal in 2013. Future meta-analyses in economics will be expected to follow these updated guidelines or give valid reasons why a meta-analysis should deviate from them. 相似文献
8.
Environmental sustainability is a growing global concern. Environmental management systems (EMS) could be an effective strategic tool to help firms deal with their sustainable development. However, whether EMS certification pays off financially and how it takes effect can be debated. Thus far, these questions remain largely under‐researched. In particular, the effects of EMS certification on financial performance are inconclusive, and the reasons explaining the effects are underdeveloped. This study aims to enrich the current research by exploring the mediating and moderating roles from the perspective of cost‐efficiency trade‐offs to reveal how EMS certification affects financial performance. Applying a PROCESS procedure analysis and causal mediation analysis to a sample of 1,751 Chinese listed manufacturing firms from 2008 to 2016, this study shows that the effect of EMS certification on firms' financial performance is insignificant because their operating costs burden increases while their marketing efficiency and managerial efficiency improve. For the first time, this study demonstrates the moderating role of industry peer learning, as the mediating effects decrease with the growth of industry peer learning. 相似文献
9.
International Financial Reporting Standard 15 (IFRS 15) Revenue from Contracts with Customers has significantly changed the philosophy of revenue recognition, not only to provide a fairer representation of corporate revenues, but also to inhibit the use of revenues for ‘earnings management’ purposes. We provide a framework to analyse the various effects of new and amended accounting standards. Changes in how companies recognise, measure, present and disclose their revenues (accounting effects) can affect how companies and their transactions are understood, both internally and externally (information effects), can change security prices (capital market effects) and can change how companies operate, and their costs and cash flows (real effects). We provide empirical evidence, based on a review of corporate annual reports, comment letters and interviews, on the effects of IFRS 15. We find evidence of accounting, information and, to a lesser extent, real effects, although, outside a few industries, IFRS 15 has had relatively little impact on the recognition and measurement of revenue. 相似文献
10.
我国证券监管所采用的终身证券市场禁入,剥夺了行为人参与证券市场的资格或机会,需要接受“正当性”的拷问。基于公共利益理论、利益平衡分析等论证证券市场禁入的正当性,未深入到行为人自身内部寻找正当性根据,均存在一定的局限性。证券市场禁入的正当性基础,应当回归到行为人自身,注重行为人自身“适合”参与证券市场的可期待性。终身证券市场禁入具有鲜明的“惩罚性”,面临着责任追究无边界等正当性难题。化解这一难题的路径是去除证券市场禁入的“惩罚性”,允许被禁入对象“救赎”自己,建立终身证券市场禁入的适时退出程序,明确终身证券市场禁入的退出标准,动态跟踪监测被禁入对象个体情况,适时赋予其参与证券市场的“第二次机会”。 相似文献