排序方式: 共有16条查询结果,搜索用时 125 毫秒
1.
Hyeesoo H. Chung Jinyoung P. Wynn Han Yi 《Advances in accounting, incorporating advances in international accounting》2013
This paper examines the moderating effect of litigation risk on the relationship between accounting quality and investment efficiency. We use directors’ and officers’ (D&O) liability insurance as a proxy for litigation risk, accruals quality for accounting quality, and investment cash flow sensitivity for investment efficiency (Biddle & Hilary, 2006; Hovakimian & Hovakimian, 2009). Using Canadian data from 1998 to 2008, we show that firms with higher D&O insurance coverage exhibit lower quality accruals. Moreover, the previously documented negative association between accruals quality and investment cash flow sensitivity is stronger (weaker) when abnormal D&O coverage is low (high), suggesting that the role of accounting quality in facilitating investment efficiency is conditional upon observable litigation risk. 相似文献
2.
3.
4.
Paul S. Wynn 《Journal of Management Studies》1980,17(3):251-260
The paper commences by suggesting that the traditional social action model of workplace behaviour, which focuses on the concept of orientation to work, is an inadequate model for explaining work motivation. It suggests that the deficiencies result from an inadequate definition of motivation and confusion about the concept of orientation. An alternative model is developed which replaces the concept of orientation with the twin concepts of motivation to work and attachment to work. The final part of the paper suggests how this alternative model may be operationalized and discusses the benefits that this formulation has for both academics and practising managers. 相似文献
5.
Nate Furman Wynn Shooter Scott Schumann 《Leisure Sciences: An Interdisciplinary Journal》2013,35(5):453-469
Backcountry winter recreation accidents and deaths due to avalanches have grown considerably in recent decades. To better understand how individuals make decisions in avalanche terrain, this study examined the decision-making factors identified by McCammon (2004) that are said to be complicit in avalanche accidents. This study also explored risk-taking propensity and avalanche forecast variables in decision making. Results indicate that five decision-making factors, risk-taking propensity, and avalanche forecast variables influence the decision to ski a slope. Implications for how individuals make decisions in risky leisure pursuits are discussed and implications for outdoor recreation, and avalanche education are considered. 相似文献
6.
Katherine Wynn German Spangenberg Kevin F. Smith William Wilson 《Technology Analysis & Strategic Management》2013,25(12):1470-1482
ABSTRACTIn this article we seek to estimate the value of a partially-developed crop technology from the perspective of the firm developing the technology. Firms need this value estimation to decide whether their technology will earn a sufficient return in the market to justify investing in it. However, determining the (ex-ante) value of the technology before it is commercialised is challenging as the technology is not yet in the market and hence the demand function has not yet been defined. An alternative valuation method is required. We use risk premiums, Monte Carlo simulation and real options analysis and we demonstrate this combination of valuation tools on wheat that is currently being developed in Australia to be drought tolerant. The results indicate that this drought tolerant wheat variety is likely to be adopted by farmers in most regions and has a pre-commercialisation value that justifies continued investment in its development. We also identified South Australia as a region in which the new variety would not be sufficiently valuable to farmers to see them adopt it and we consider possible explanations for this outcome. 相似文献
7.
This paper examines the effect of managerial legal liability coverage on earnings conservatism. Using directors’ and officers’ (D&O) liability insurance coverage and cash for indemnification as a proxy for managerial legal liability coverage, we find that the higher the managerial liability coverage, which reduces the expected legal liability of managers, the less conservative the firm's earnings. We also find that managerial legal liability coverage has a stronger influence on earnings conservatism in a legal regime with higher litigation risk. Our results are consistent with the threat of litigation conditioning managers to practice conservative accounting. 相似文献
8.
There has been a growing interest in the management literature in investigating the perceptions of stakeholders toward corporate social responsibility (CSR). Studies have shown that an assessment of stakeholders' perceptions toward CSR may influence top management's decision to respond in an encouraging manner to CSR initiatives. Several studies have been conducted in CSR. However, these studies have been primarily conducted in the West. Very little research on CSR has been done in Nigeria. The purpose of this research is to examine stakeholders' perceptions on CSR in Nigeria. Results show that there is a universal understanding of the concept of CSR in Nigeria. Respondents were able to identify that CSR consists of a range of responsibilities covering economic, legal, ethical, and philanthropic characteristics. They were also able to recognize the different items listed in the questionnaire as factors that would make a corporation socially responsible. © 2012 Wiley Periodicals, Inc. 相似文献
9.
Gary Wynn Yohe 《Journal of Comparative Economics》1977,1(3):213-233
The recent comparisons of price and quantity controls under uncertainty are reviewed with an eye toward discovering their unifying concepts. From the original comparison conducted by Weitzman through the more sophisticated studies of multiple producers, multiple goods, intermediate goods, and pollution, output variation emerges as that unifying link. When the control choice is important, the control that creates the better distribution of outputs in terms of magnitude and of correlation with the stochastic elements of the social loss function is preferred. 相似文献
10.