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1.
Information and the Cost of Capital 总被引:33,自引:2,他引:33
We investigate the role of information in affecting a firm's cost of capital. We show that differences in the composition of information between public and private information affect the cost of capital, with investors demanding a higher return to hold stocks with greater private information. This higher return arises because informed investors are better able to shift their portfolio to incorporate new information, and uninformed investors are thus disadvantaged. In equilibrium, the quantity and quality of information affect asset prices. We show firms can influence their cost of capital by choosing features like accounting treatments, analyst coverage, and market microstructure. 相似文献
2.
William H. Beaver Maureen F. McNichols Karen K. Nelson 《Review of Accounting Studies》2007,12(4):525-556
We show that the asymmetric effects of income taxes and special items for profit and loss firms contribute to a discontinuity
at zero in the distribution of earnings. Income taxes draw profit observations towards zero while negative special items pull
loss observations away from zero. These earnings components are thus expected to contribute to a discontinuity even in the
absence of discretion. We show our results are not an artifact of deflation and that other common components of earnings do
not have similar effects on the earnings distribution around zero.
相似文献
Karen K. NelsonEmail: |
3.
George Lan Maureen Gowing Fritz Rieger Sharon McMahon Norman King 《Business ethics (Oxford, England)》2010,19(2):183-198
This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank ‘family security’ and ‘healthy’ as their two most important values. For males, hedonism, achievement and self‐direction are the three most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P‐scores and the value‐type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. 相似文献
4.
Maureen O'Hara 《Economic Affairs》1995,15(2):24-27
The rapid growth and scale of financial derivatives in the US have led to concern that this sector of the financial markets ought to be more strictly regulated to project firms and banks. Disclousure or certification requirements should be established, but active regulation is unnecessary. 相似文献
5.
Maureen O’Hara 《Futures》2007,39(8):930-941
Profound changes to established patterns of life, root metaphors, necessary expertise and habits of mind are occurring as a consequence of globalization, information and communications technologies and the shift to a knowledge society. There is now a widening cultural mismatch between what members of the knowledge society need to succeed and what current systems of higher education are geared to offer. Increasingly, the result of this gap is that the products of today's Enlightenment-based socializing systems such as the colleges and universities are ill prepared for the actual challenges of contemporary life, often feeling bewildered and overwhelmed and like “strangers in a strange land.” A paradigmatic revolution in education is needed, but current discussion about reform is couched in the logic of market economics and draws inspiration largely from business strategies such as total quality management. It also remains firmly within the habits of mind and frames of reference of an Industrial Age. To adequately prepare people and communities to thrive in the global knowledge society, revolutionary changes are required in mission, curriculum content, pedagogy and modes of inquiry. The purpose must become explicitly aimed at producing a shift in the deep structures of consciousness and towards the development of transdisciplinary expertise—entirely new literacies and new approaches to learning that both fit the current economic realities and are more attuned to the socio-cultural, psychological and spiritual needs of an emerging global knowledge society. 相似文献
6.
Over the last thirty years, the effects of indirect taxation changes have been analysed using comparative static general equilibrium models. We use a new method to analyse current changes in Australia's indirect taxes: dynamic computable general equilibrium modelling. Comparative static methods compare the situation in a given year (usually unspecified) with and without a policy change. The dynamic method shows the effects of a policy change through time. Comparative static methods are usually restricted to estimates of long-run changes in allocative efficiency. The dynamic method provides information not only on efficiency but also on adjustment processes, including variations in employment. With our dynamic method, the effects of policy changes are analysed as deviations from explicit forecasts. We find that these forecasts are important for the policy results. For Australia's current set of indirect tax changes, our main conclusions are (i) the short-run employment effects depend critically on the wage response; (ii) merchandise exporters benefit but tourism is harmed; and (iii) the long-run welfare effectsare likely to be negative, reflecting a decline in the terms of trade and increased compliance costs. 相似文献
7.
Abstract: The True and Fair View concept requires companies to depart from GAAP or the law if necessary to present a true and fair view of the corporation's financial affairs. We analyze UK public companies invoking a true and fair override to assess whether overrides are associated with weakened performance, earnings quality and informativeness. We find quantified overrides increase income and equity significantly, and firms that invoke more costly overrides report weaker performance. We also find that firms invoking the most costly overrides have less informative financial statements than control firms, and lower earnings quality. In contrast, firms invoking less costly overrides do not exhibit weaker performance, less informative financial statements or weaker earnings quality. These findings are relevant for the debate on principle- vs. rules-based accounting. 相似文献
8.
9.
This paper aims to establish the relationship between the antecedents of trust, trust itself, and franchisee satisfaction. Taking its cue from power-dependence, international business, and social exchange theories, the paper contributes to the franchise literature by offering a more comprehensive theoretical perspective to aid understanding of trust development in and satisfaction with franchise partnerships. Drawing on a multi-sector survey of Turkish franchisees, the study provides empirical evidence of the impact of the franchisors' role performance and cultural sensitivity on franchisees' trust in and satisfaction with franchise partnerships. Furthermore, this research demonstrates the central role of communication in the development of franchisees' trust. 相似文献
10.
Maureen McNichols Madhav V. Rajan Stefan Reichelstein 《Review of Accounting Studies》2014,19(4):1393-1435
We decompose the market-to-book ratio into two additive components: a conservatism correction factor and a future-to-book ratio. The conservatism correction factor exceeds the benchmark value of one whenever the accounting for past transactions has been subject to an (unconditional) conservatism bias. The observed history of a firm’s past investments allows us to calculate the magnitude of its conservatism correction factor, resulting in an average value that is about two-thirds of the overall market-to-book ratio. We demonstrate that our measure of Tobin’s q, obtained as the market-to-book ratio divided by the conservatism correction factor, has greater explanatory power in predicting future investments than the market-to-book ratio by itself. Our model analysis derives a number of structural properties of the conservatism correction factor, including its sensitivity to growth in past investments, the percentage of investments in intangibles, and the firm’s cost of capital. We provide empirical support for these hypothesized structural properties. 相似文献