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1.
Tien-Shih Hsieh Zhihong Wang Sebahattin Demirkan 《Journal of Accounting and Public Policy》2018,37(3):241-253
We investigate how overconfident CEOs and CFOs may interact to influence firms’ tax avoidance. We adopt an equity measure to capture overconfident CEOs and CFOs and utilize multiple measures to identify companies’ tax-avoidance activities. We document that CFOs, as CEOs’ business partners, play an important role in facilitating and executing overconfident CEOs’ decisions in regard to tax avoidance. Specifically, we find that companies are more likely to engage in tax-avoidance activities when they have both overconfident CEOs and overconfident CFOs, compared with companies that have other combinations of CEO/CFO overconfidence (e.g., an overconfident CEO with a non-overconfident CFO), which is consistent with the False Consensus Effect Theory. Our study helps investors, regulators, and policymakers understand companies’ decision-making processes with regard to tax avoidance. 相似文献
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We investigate why real estate investment trusts (REITs) still engage in open-market repurchases given the unique 95 percent
payout requirement. We provide evidence that the motivations for REITs to repurchase stocks are different from those of unregulated
firms found by the existing literature. Instead of using funds from operations, REITs appear to finance stock repurchases
by issuing new debt and/or selling assets and investments. Unlike ordinary corporations, REITs stock repurchases are not motivated
by cash distribution, capital structure, and undervalued equity. However, REITs are more likely to buy back stocks when employees
own a higher level of stock options. Also, we find that REITs are more likely to buy back stocks when they have a higher institutional
ownership and/or inside ownership. 相似文献
4.
Joyce A. Lanning Michael A. Morrisey Robert L. Ohsfeldt 《Journal of Regulatory Economics》1991,3(2):137-154
Past studies of hospital rate setting regulation conclude that mature programs have been effective in constraining hospital expenditures. However, if rate regulation is influenced by higher hospital expenditures the relationship between expenditures and rate setting is confounded. This study assesses the impact of rate setting on hospital and non-hospital expenditures using a simultaneous-equation model which separates the effects of hospital expenditures on the decision to regulate from the effects of regulation on expenditures. The simultaneous-equation results indicate that mature rate setting is associated with lower per capita health care expenditures, including hospital and non-hospital expenditures. 相似文献
5.
Hsieh SU-JANE Ferris KENNETH R. Chen ANDREW H. 《Review of Quantitative Finance and Accounting》1997,8(2):129-150
This paper examines the factors associated with the timing of overfunded pension plan termination. 相似文献
6.
Yu-Ting Hsieh Tsung-Kang Chen Yi-Jie Tseng Ruey-Ching Lin 《The International Journal of Accounting》2018,53(4):314-334
This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure have better performances and higher reputations, and are more aware of the litigation costs of earnings manipulations; therefore, they reduce managers' incentives to manage earnings (incentive-reduction effect). On the other hand, these TMT members are also likely to become entrenched and engage in more earnings manipulations (entrenchment-enhancing effect). The empirical results show that firms' TMT knowledge and average tenure are negatively associated with discretionary accruals, suggesting that the incentive-reduction effect is stronger than the entrenchment-enhancing effect, which makes TMT members less likely to engage in earnings management. Moreover, the above results are robust when employing different earnings management measures and suspect firm analyses, as well as considering endogeneity issues. Finally, the study suggests that the presence of a founding family may reduce the influences of TMT knowledge and average tenure on earnings management. 相似文献
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The purpose of this study is to investigate the impacts of comparative claims across search and experience product types. Data was obtained from 159 Taiwanese college students. Results reveal that comparative claims used in blogs (compared to those in print ads) produce lower counterarguments and consumers more easily accept claims made on a blog. Comparative claims lead to higher brand attitude and purchase intention for search products on the blog; however, noncomparative ads lead to higher brand attitude and purchase intention for experience products on the blog. For both search and experience products, there is no significant difference. 相似文献
9.
While there is substantial evidence regarding the role of generalized self‐esteem and identity deficits as potential antecedents of materialism, the exact nature of the domains from which such self‐esteem deficits (that breeds materialism) emanate has remained unexplored. Moreover, there is scant research attention on intrinsically oriented contingent self‐esteem and how it relates to materialism. The present study investigated contingent self‐esteem in extrinsic domains as antecedents of materialism. It was shown that extrinsic and intrinsic forms of contingent self‐esteem relate differently with materialism such that intrinsically contingent self‐esteem is incompatible with materialistic attitudes. Study 1 (N = 231 Singaporean adults) furnished cross‐sectional evidence that extrinsically oriented contingent self‐esteem positively predicts materialism. Study 2 (N = 206 undergraduates from a public university in Singapore) found that intrinsically oriented contingent self‐esteem is negatively related to materialism. Study 3 (N = 105 Singaporean undergraduates) showed that experimental induction of extrinsic and intrinsic contingent self‐esteem leads to higher or lower materialism among participants respectively. The findings advance understanding on the self‐esteem‐materialism link by showing how the domain‐specific view of self‐esteem has the potential to promote or discourage materialism based on whether self‐esteem is anchored to external or internal domains. Recommendations for intervention researchers and practitioners are proposed. 相似文献
10.
In March 1999, 31 million “shopping coupons” worth 20,000 yen each were distributed to Japanese families with children and to the elderly. The coupons expired after six months and could only be used within the recipient's local community. We use variation in the number of children across families and in the number of recipients across prefectures to measure the effect of the coupons on spending. We find that coupons had a positive effect on spending on semi-durables, but no effect on spending on nondurables or services. The marginal propensity to consume on semi-durables was 0.1–0.2 when the coupons were distributed in March. The results using regional variation provide stronger evidence that spending did not fall after the coupons had been redeemed. 相似文献