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11.
Among the applications of event history analysis, in the last 10 years the lion's share has been played by proportional transition rate model. This type of models suffers from a major draw-back: it does not allow us to distinguish whether a covariate affects the event timing (the event occurs sooner/later) or the overall probability of the ultimate event occurrence (the chances of occurrence are constantly higher/lower). Thus, a positive/negative effect of a covariate found using a proportional transition rate model might reflect an acceleration/deceleration in the timing of the event and/or a high/low probability of the ultimate event occurrence (Yamaguchi, 1992). This paper shows how this problem can be reformulated in terms of the proportionality/non proportionality of the covariate effects. A twofold solution to disentangle the timing/probability problem is presented: this solution consists of a test of the proportionality of the covariate effects and a computation of the survival function at the end of the time interval studied. Two applications are discussed. The first one is based on four simulated processes. The second is based on an analysis of unemployment exit in Italy, with particular attention being paid to the effects of unemployment benefits. In the conclusion, implications for future applications of event history analysis are discussed. 相似文献
12.
Jose M. Pavía Bernardi Cabrer Luis E. Vila 《International Advances in Economic Research》2006,12(1):91-103
The development of a national or regional economy depends on its own actions as much as on those of its commercial partners.
Trade transmits economic events from one economy to another. The type and the degree of interdependence between territories—regions
or countries—determines the consequences of external actions in a region. Multipliers translate the effects of a change in
one variable on the others. Using an input–output scheme to express interregional commercial flows, some coefficients are
developed to classify and identify the role that each region plays in interregional trade. An empirical application of the
methodology on Spanish Comunidades Autonomas is presented.
A preliminary version of this paper was presented at the Fifty-Eight International Atlantic Economic Conference, Chicago,
October 7–10, 2004. The authors greatly appreciate the comments and suggestions from the participants at the meeting. The
authors also wish to thank an anonymous referee and editor for their constructive suggestions and comments. This research
was partially supported by the DGI project SEJ2004-07924/ECON. 相似文献
13.
Richard A. Bernardi Michael R. Melton Scott D. Roberts David F. Bean 《Journal of Business Ethics》2008,82(1):157-170
This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the
accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting
and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate
Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995,
this increase has not been reflected in the level of ethics scholarship in finance. The level of ethics scholarship in finance
remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both
the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year.
Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who flew
B-52s and FB-111s. Dr. Bernardi received a PhD in Accounting from Union College in 1992. He has published over 80 articles
as well as receiving Teaching Excellence Awards from Roger Williams University and the State University of New York.
Michael R. Melton, Associate Professor of Finance at Roger Williams University, received a PhD in Finance from the University
of Nebraska-Lincoln. He is currently the Director of the Center for Advanced Financial Education in the Gabelli School of
Business at Roger Williams University.
Scott D. Roberts is the Associate Dean and an Associate Professor of Marketing at Saint Edwards University. Dr. Roberts received
a PhD in Marketing from the University of Utah in 1988; since then, he has published 50 articles in marketing and consumer
behavior journals and proceedings.
David F. Bean, the Senior Research Consultant at B. D. & C. Academic Consultants, has extensive public and private accounting
experience. In academia he attained the rank of Full Professor and has published numerous journal articles. He was granted
his PhD in Accounting from Temple University in 1994.
The authors are involved in several research projects and alternate lead author responsibilities; the authors contribute equally
to all of their published work. 相似文献
14.
Pursuing risk‐based allocation across a universe of commodity assets, we find diversified risk parity (DRP) strategies to provide convincing results. DRP strives for maximum diversification along uncorrelated risk sources. A straightforward way to derive uncorrelated risk sources relies on principal components analysis (PCA). While the ensuing statistical factors can be associated with commodity sector bets, the corresponding DRP strategy entails excessive turnover because of the instability of the PCA factors. We suggest an alternative design of the DRP strategy relative to common commodity risk factors that implicitly allows for a uniform exposure to commodity risk premia. 相似文献
15.
Minority membership on boards of directors: the case for requiring pictures of boards in annual reports 总被引:1,自引:0,他引:1
Richard A. Bernardi David F. Bean Kristen M. Weippert 《Critical Perspectives On Accounting》2005,16(8):1019-1033
Affirmative action and diversity continue to be contentious issues in the United States. Financial markets are still reeling from the effects of Enron, WorldCom and other corporate exemplars of corruption and malfeasance. The role of the board of directors in these scandals is the subject of serious and ongoing concern. Weak and/or ineffectual boards are often the consequences of “old-boy networks” and a lack of diversity in membership. This research study argues for an increased presence of gender and race diversity on boards of directors. Empirical evidence is presented that shows a significant increase in the presence of ethnic minorities and females when pictures of board members are included in annual reports. We suggest that requiring pictures of board members in annual reports and regulatory filings would result in a larger presence for gender and race diversity on boards of directors. This requirement is not a significant burden and merely represents compliance with the spirit and intent of the “full disclosure” principle. 相似文献
16.
Donald F. Arnold Richard A. Bernardi Presha E. Neidermeyer Josef Schmee 《Journal of Business Ethics》2007,70(4):327-340
Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations,
this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context.
We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary
by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism,
and Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses
to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’
country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that
these country differences associate with Hofstede constructs of Individualism and Masculinity. 相似文献
17.
This paper ranks accounting’s education authors who teach at institutions located in the United States and Canada. During the 46-year period from 1966 through 2011 that we examined, 13 journals published accounting education papers; the publication period for each journal varies. The data indicate that only 31.4% of accounting’s 4855 doctoral faculty who teach at schools in North America have one or more publications in these 13 journals. For those doctorates still teaching, the research provides rankings of authors by doctoral year and for four periods: 2002–2011 (most recent 10 years), 1992–2001 (next 10-year period), 1966–1991 (last 26 years), and for the entire 46-year period. To acknowledge the contributions of retired and deceased authors, the research lists those authors who would have been included on the overall list had they still been actively teaching. While Urbancic (2009) and Brigham Young University (BYU) provide rankings of authors in accounting education, these rankings are limited in the scope of the journals included – Urbancic includes only six accounting education journals, while BYU includes only Issues in Accounting Education. We found that Urbancic’s (BYU’s) 10-year (20-year) data had a Spearman’s rho of −0.84 (0.39) with our rankings. We believe that data presented herein provides a more comprehensive ranking of accounting’s authors in the area of education. 相似文献
18.
This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the
reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available
at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students
from seven countries: Canada, Colombia, Ecuador, Hong Kong, Ireland, South Africa, and the United States. When analyzing the
entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was
not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted
premise that women are more ethically conscious than men was only true for the samples from the United States and Canada.
The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical
components for the sample from the United States, this finding was not universal.
Dr. Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who
flew the B-52 and FB-111 aircraft. He has also been a Professor of National Security Affairs at the U. S. Naval War College
during 1997 to 1998 academic year. Dr. Bernardi received a PhD from Union College in 1992; since then, he has published over
80 articles and received Teaching Excellence Awards from both Roger Williams University and the State University of New York.
Steven T. Guptill graduated from Roger Williams University with a degree in international business. He currently works for
State Street Bank in an operations role within the alternative investments umbrella. In this role, he plans and manages the
daily workflows of a fund accounting team with several client relationships. 相似文献
19.
Donald F. Arnold Sr. Richard A. Bernardi Presha E. Neidermeyer 《The International Journal of Accounting》2001,36(4):491
The research examines the differences in materiality estimates for a sample of 181 experienced auditors from Big-Six firms located in Denmark, Ireland, Italy, Spain, Sweden, The Netherlands, and the UK. We asked each auditor to estimate materiality for a client whose integrity his/her firm rated as either high or low [Ir. Account. Rev. 1 (1994) 1.]. The research found that low client-integrity ratings resulted in lower materiality estimates for the European auditors. The research also indicates that as the cultural construct of Uncertainty Avoidance [Hofstede, G. (1980). Culture's consequences. Beverly Hills: Sage.] increased, materiality estimates also increased. Although one might have anticipated that materiality would decrease with the level of litigation, it, in fact, increased. We also compared the data from the western European countries with the estimates from a group of 83 auditors from the same Big-Six firms located in the United States.1 相似文献
20.
Giulia Bernardi 《Group Decision and Negotiation》2018,27(1):165-177
(3, 2)-Simple games are a model for voting situation in which players can vote not only in favour or against a proposal but they can also abstain. Also in this model, power indices are used to evaluate the power of players. In particular, the Banzhaf index and the Shapley–Shubik index have been generalized to define analogous power indices in the context of games with abstention. In this work we provide a new axiomatization of the Banzhaf index for games with abstention, to underline its properties and increase the justification of the use of this index as a solution concept also in the family of games with abstention. 相似文献