共查询到20条相似文献,搜索用时 15 毫秒
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《Journal of Accounting and Public Policy》2023,42(2):107079
Using the 2021 wave of the TIAA Institute-GFLEC Personal Finance Index (P-Fin Index), this paper provides an in-depth examination of the financial literacy of U.S. adults in the midst of the COVID-19 pandemic. Knowledge is troublingly low, with U.S. adults averaging a score of 50 percent on the twenty-eight questions that compose the P-Fin Index. Even more disturbingly, only 28 percent of U.S. adults correctly answered a question testing their ability to comprehend and compare probabilities. Financial literacy matters. Lower financial literacy is associated with increased time spent worrying about personal finances. After controlling for income, education, and key demographic information, the more financially literate are found to be more likely to be financially resilient, to plan for retirement, and to feel unconstrained by debt. These findings highlight the importance of financial knowledge, in particular in a time of crisis, and raise concerns about the public’s ability to comprehend complex messages about risk during the pandemic. 相似文献
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为塑造会计人员的财务领导力,美国信达思公司建立了一个四步骤的"领导力循环"框架。本文将介绍美国信达思公司(Cintas)租赁分部的财务部所采用的战略,帮助财务人员发展领导能力。信达思公司为近80万家企业提供工作制服、门垫、卫生间用品、促销产品、急救与安全防护产品、防火设施,以及文件管理服务。2009财务年度,公司实现销售收入38亿美元。租赁分部的会计部大约有40个合伙人(信达思公司将所有员工称为"合伙人"),支持250多个工厂和分支机构,创造的年销售收入达30 相似文献
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本文是今年1月麦肯锡全球研究所与新加坡国立大学李光耀公共政策研究院针对全球各大公司的亚洲区CEO进行的一次调查。尽管目前在中国经营业务或者进行对华贸易的公司不到三分之二,但绝大部分被调查者相信所在公司会在未来五年内来华从商。被调查者指出了威胁中国经济持续增长的一些潜在因素,不过许多人认为,即便这些问题短期内得不到充分解决,公司收入也基本上不会受影响。 相似文献
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Angel Pardo 《European Journal of Finance》2013,19(10):949-967
This article deals with the informativeness of iceberg orders, also known as hidden limit orders (HLOs). Namely, we analyze how the market reacts when the presence of hidden volume in the limit order book is revealed by the trading process. We use high-frequency book and transaction data from the Spanish Stock Exchange, including a large sample of executed HLOs. We show that just when hidden volume is detected, traders on the opposite side of the market become more aggressive, exploiting the opportunity to consume more than expected at the best quotes. However, neither illiquidity nor volatility increases in the short term. Furthermore, the detection of hidden volume has no relevant price impact. Overall, our results suggest that market participants do not attribute any relevant information content to the hidden side of liquidity. 相似文献
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Buckingham M 《Harvard business review》2012,90(6):86-92, 94, 144
By now we expect personalized content--it's routinely served up by online retailers and news services, for example. But the typical leadership development program still takes a formulaic, one-size-fits-all approach. And it rarely happens that an excellent technique can be effectively transferred from one leader to all others. Someone trying to adopt a practice from a leader with a different style usually seems stilted and off--a Franken-leader. Breakthrough work at Hilton Hotels and other organizations shows how companies can use an algorithmic model to deliver training tips uniquely suited to each individual's style. It's a five-step process: First, a company must choose a tool with which to identify each person's leadership type. Second, it should assess its best leaders, and third, it should interview them about their techniques. Fourth, it should use its algorithmic model to feed tips drawn from those techniques to developing leaders of the same type. And fifth, it should make the system dynamically intelligent, with user reactions sharpening the content and targeting of tips. The power of this kind of system--highly customized, based on peer-to-peer sharing, and continually evolving--will soon overturn the generic model of leadership development. And such systems will inevitably break through any one organization, until somewhere in the cloud the best leadership tips from all over are gathered, sorted, and distributed according to which ones suit which people best. 相似文献
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Robert Artigiani 《Futures》2005,37(7):585-603
Problems faced by military leaders will be used to evaluate techniques for dealing with the limits of knowledge. A survey of recent scientific developments will establish that knowledge is limited in principle, and historical examples for coping with limited knowledge in practice will then be analyzed. The convergence between the science of complexity and successful cases of social evolution indicates that the limits of knowledge extend the frontiers of understanding. Concluding sections will briefly explore some ethical implications potentially useful to political and social leaders. 相似文献
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Kanter RM 《Harvard business review》2003,81(6):58-67, 136
Turnaround champions--those leaders who manage to bring distressed organizations back from the brink of failure--are often acclaimed for their canny financial and strategic decision making. But having studied their work closely, Harvard Business School's Rosabeth Moss Kanter emphasizes another aspect of their achievement. These leaders reverse the cycle of corporate decline through deliberate interventions that increase the level of communication, collaboration, and respect among their managers. Ailing companies descend into what Kanter calls a "death spiral," which typically works this way: After an initial blow to the company's fortunes, people begin pointing fingers and deriding colleagues in other parts of the business. Tensions rise and collaboration declines. Once they are no longer acting in concert, people find themselves less able to effect change. Eventually, many come to believe they are helpless. Passivity sets in. Finally, the ultimate pathology of troubled companies takes hold: denial. Rather than volunteer an opinion that no one else seems to share, people engage in collective pretense to ignore what they individually know. To counter these dynamics, Kanter says, and reverse the company's slide, the CEO needs to apply certain psychological interventions--specifically, replacing secrecy and denial with dialogue, blame and scorn with respect, avoidance and turf protection with collaboration, and passivity and helplessness with initiative. The author offers in-depth accounts of how the CEOs at Gillette, Invensys, and the BBC used these interventions to guide their employees out of corporate free fall and onto a more productive path. 相似文献
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Hiring good people is tough, but keeping them can be even tougher. The professionals streaming out of today's MBA programs are so well educated and achievement oriented that they could do well in virtually any job. But will they stay? According to noted career experts Timothy Butler and James Waldroop, only if their jobs fit their deeply embedded life interests--that is, their long-held, emotionally driven passions. Butler and Waldroop identify the eight different life interests of people drawn to business careers and introduce the concept of job sculpting, the art of matching people to jobs that resonate with the activities that make them truly happy. Managers don't need special training to job sculpt, but they do need to listen more carefully when employees describe what they like and dislike about their jobs. Once managers and employees have discussed deeply embedded life interests--ideally, during employee performance reviews--they can work together to customize future work assignments. In some cases, that may mean simply adding another assignment to existing responsibilities. In other cases, it may require moving that employee to a new position altogether. Skills can be stretched in many directions, but if they are not going in the right direction--one that is congruent with deeply embedded life interests--employees are at risk of becoming dissatisfied and uncommitted. And in an economy where a company's most important asset is the knowledge, energy, and loyalty of its people, that's a large risk to take. 相似文献
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Cassell Cory Hunt Emily Narayanamoorthy Gans Rowe Stephen P. 《Review of Accounting Studies》2019,24(3):891-926
Review of Accounting Studies - We identify situations in which auditor industry specialization could be detrimental for audit outcomes. We predict that during periods of heightened... 相似文献
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Amelia A. Baldwin Margaret G. Lightbody Carol E. Brown Brad S. Trinkle 《Critical Perspectives On Accounting》2012,23(4-5):298-311
This study examines the minority status of the 3213 individuals who have earned U.S. accounting PhDs in the last 20 years and considers the relative progress along the academic pipeline of minority graduates. Overall, this study indicates that minority accounting PhD graduates are making greater progress along the academic pipeline than that indicated in many other disciplines. However, the study finds that while accounting doctoral graduation rates of minorities are increasing they have not reached parity with population rates or academia in general. While the overall cohort of minority graduates appear, on average, to have patterns of employment and promotion similar to the non-minority graduates, recent minority PhD graduates are attending significantly lower ranked schools than either earlier minority graduates or their more recent non-minority peers and are gaining employment in lower ranked institutions than their non-minority peers. The findings suggest that while there are signs of success in minority progress, there are also signs of segregation. 相似文献
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Robin Hambleton 《公共资金与管理》2019,39(4):271-279
This paper discusses the role of place-based leadership in stimulating the co-creation of inclusive public services and outcomes. A conceptual framework, designed to illuminate the forces shaping the power of place, and to provide a fresh way of envisaging the changing nature of modern local leadership and public management, is presented. This New Civic Leadership (NCL) framework, one that can be contrasted with the outdated idea of New Public Management (NPM), is being used to guide the development of the One City Approach to urban governance in Bristol, UK. This effort to unite public purpose in a city is discussed, and emerging themes relating to the role of place-based leadership in spurring new ways of co-creating public service futures are explored. 相似文献
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Review of Accounting Studies - We study how social connections between top executives of media and listed firms affect the properties of media reporting. We find that socially connected media are... 相似文献
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Camilla Landén 《Finance and Stochastics》2000,4(4):371-389
Abstract. We consider a diffusion type model for the short rate, where the drift and diffusion parameters are modulated by an underlying Markov process. The underlying Markov process is assumed to have a stochastic differential driven by Wiener processes and a marked point process. The model for the short rate thus falls within the category of hidden Markov models. 相似文献
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This paper investigates the impact of a firm's leadership structure on its ability to generate value from loans by examining the market reaction to the disclosure of Canadian bank credit agreements. Two leadership structures are considered in this paper. In the first scenario, the positions of Chief Executive Officer and Chair of the Board are held by two different persons (denoted as a Separate CEO-Chair structure); in the second scenario, both positions are held by the same person (denoted as a Combined CEO-Chair structure).We observe a stronger market reaction to the announcement of bank credit agreements when firms have a Separate CEO-Chair structure (relative to a Combined CEO-Chair structure). This stronger market reaction for firms with a Separate CEO-Chair structure suggests that the division of CEO and Chair of the Board responsibilities between two people enhances a firm's ability to generate value from its loans. This conclusion is further supported by the fact that the observed market reaction for firms with a Separate CEO-Chair structure is even greater when the size of the board of directors is small. Our results also indicate that bank monitoring activities are more valuable for firms with a Combined CEO-Chair structure and no institutional shareholder. 相似文献