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1.
Keisuke Okada 《Economic Systems》2018,42(2):307-319
This study investigates how political regimes affect health conditions such as infant and child mortality rates and life expectancy using data from 180 countries observed between 1960 and 2013. Panel quantile regression is used to examine the effects at different intervals throughout the distribution of health outcomes. The estimation results indicate that democracy has significant positive effects on health outcomes and that its impacts are greater when health outcomes are worse. These results are robust to different democracy and health indices. The effects of different types of democracies and dictatorships are also considered, that is parliamentary, mixed (semi-presidential) and presidential democracies, and civilian, military and royal dictatorships. The parliamentary form of democracy has the largest positive impact on health outcomes at the worst quantile of health outcomes, although the difference in the impacts of the three types of democracies is not necessarily large. Furthermore, all types of dictatorships have a negative impact on health outcomes, with military dictatorship having the worst outcome when health outcomes are worse. Finally, the effects of democratization on health outcomes are significantly positive when the health outcomes are worse. 相似文献
2.
Bongkyun Kim 《Southern economic journal》2019,85(3):766-795
This article examines the effect of air quality information on immigration and emigration of households in California counties by measuring the change in the number of air quality alert days. Based on panel data for 2000–2014, I find evidence suggesting that more frequent air quality alerts reduce the rate of population growth in a county by decreasing immigration of households. This is driven by “Unhealthy” air alerts, which signals weaker air quality than “Unhealthy for Sensitive Groups.” The negative impacts on immigration are larger for high household income counties and are strongest when there is a sharp increase in the number of air quality alerts. 相似文献
3.
We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968]. 相似文献
4.
We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure. 相似文献
5.
W. Scott Bauman C. Mitchell Conover Don R. Cox 《The Journal of Financial Research》2002,25(2):169-186
Previous research finds that large companies previously judged to be excellent growth companies have subsequently been poor investments. We examine small companies selected by Business Week on the basis of multiple criteria used in annual articles featuring highly rated growth companies. We study the investment performance over the three years before eleven annual Business Week publications and the three years after publication. We find positive excess returns in the pre‐publication period, but negative excess returns in the post‐publication period. This reversal in investment performance appears to be due to a mean‐reversion tendency in operating performance, in which the earnings and the past rates of return on capital of such companies subsequently decrease significantly. 相似文献
6.
We design a new metric to measure the net buying and selling by institutions and individual investors and find that from 1980 to 2004 institutional investors were net buyers of growth stocks and net sellers of value stocks, implying that individual investors were net buyers of value stocks and net sellers of glamour stocks. The institutional preference for glamour and value stocks seems to be related to sell‐side analysts' recommendations and recent favorable stock price performances, especially during the post‐1994 period. Finally, the institutional buying of growth stocks and sale of value stocks was not based on superior information. 相似文献
7.
苏泽林 《石油化工技术经济》2001,17(3):36-40
介绍了沥青的生产和需求现状,并根据消费行为的情况对沥青的市场和价格走势进行预测,分析了国内沥青行业的存在问题。 相似文献
8.
WARWICK FUNNELL 《Abacus》1994,30(2):175-195
The principles of state audit, in particular conceptions of independence, adhered to today in the major Westminster democracies originated in the British state audit reforms of the nineteenth century. State auditors prior to the nineteenth century were not expected to be independent of the executive. Instead, state audit was recognized as an executive function to be under the direct control of the executive. For a brief period in the mid-nineteenth century, parliament was able to take advantage of a succession of weak governments to redirect the loyalties of state audit from the executive to the legislature. Although parliament wanted to be served by a state auditor who would keep it informed of executive spending, it did not alter the dominance of the Treasury over state audit. The executive sought to sustain through a discourse of independence the perception that the controls exercised by the executive over the state auditor did not constitute either a threat to audit independence or result in capture of state audit by the executive. The discourse constructed the image of state audit as a function which was able to work unimpeded and independent of the executive despite a legislative framework which contained significant financial, procedural and staffing controls. 相似文献
9.
Characterization and construction of optimal designs using the familiar optimality criteria, for example A-, D- and E-optimality
are well studied in the literature. However the study of the Distance Optimality (DS-) criterion introduced by Sinha (1970)
has very recently drawn attention of researchers. In the present article, we consider the singularly estimable full rank problem
of estimating the full set of elementary treatment contrasts using the DS optimality criterion in the set up of a one way
ANOVA model. Using a limit argument it turns out that a CRD in which difference between any two allocation numbers is at the
most unity is uniquely DS-optimal.
Acknowledgement. We are thankful to Prof. B. K. Sinha for suggesting the problem to us and many helpful discussions with him. We are also
thankful to the referees for drawing our attention to the reference of Bischoff (1995) and many helpful comments. 相似文献
10.
Joseph Golec 《The Journal of Financial Research》2003,26(1):19-30
In this article I explain why asset‐based fees are common for mutual fund management companies and why the average fee has increased recently. I argue that Securities and Exchange Commission fee regulations make alternative fee types illegal or unattractive. Management companies can maintain higher fees because regulations and brand‐name capital partly insulate them from competition and because investors cannot easily distinguish between performance‐oriented and marketing‐oriented fund companies. Index funds and unit investment trusts may offer competition to mutual funds in the future because they are designed to minimize management fees. 相似文献