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111.
This article investigates the effect of alternative ownership structures, stock versus mutual, on the cost of production of Spanish depository institutions. By introducing a stochastic frontier analysis in estimating the best–practiced expense–preference behaviour, the empirical approach adjusts for the possibility that the two sectors of the banking industry employ different production technologies and finds evidence that is consistent with expense–preference behaviour by the mutual savings banks. 相似文献
112.
Mahmood Hasan Khan 《Journal of Agricultural Economics》1969,20(1):133-142
This paper attempts to answer three important questions regarding the consumption of food in Pakistan: (2) What are the recent trends of consumption in the rural and urban areas? (2) What is the likely direction and magnitude of food demand during the period 1961-86? (3) Is the growth of production of food commodities going to be sufficient to meet the requirements by 1970 and thereafter? 相似文献
113.
Mahreen Hasan Steven Maijoor Theodore J. Mock Peter Roebuck Roger Simnett Ann Vanstraelen 《International Journal of Auditing》2005,9(2):91-102
In 2001 the International Auditing Practices Committee (IAPC, now the International Auditing and Assurance Standards Board (IAASB)) commissioned research on the determination and communication of moderate assurance. This research was published in IFAC research monograph No. 1 (2002). Part of this research involved surveying the types of assurance services undertaken by 56 assurance firms from 11 different countries, the levels of assurance at which these assurance services were generally provided, and for those services provided as moderate assurance services, the reasons why. This paper re‐analyses this data and extends the IFAC research report (2002) by examining the differences between the types of assurance services (other than historical financial statement assurance) and levels at which these assurance services are provided by the former Big 5 audit firms compared with the non‐Big 5 audit firms. Information was also collected on 166 moderate assurance engagements provided by these participating assurance firms. The determinants of the level of assurance for these assurance service engagements were identified and differences between the Big 5 and the non‐Big 5 audit firms are reported. 相似文献
114.
This paper investigates the predictability of the volatilities of large versus small firms. Using AR-GARCH models we show that there is symmetry in the ability of firms of different market values to predict conditional variances. Specifically, we show that volatility surprises of small (large) firms are important in predicting the conditional variance of large (small) firms. These results are different than those previously reported which indicate that there is an asymmetry in the predictability of the volatilities of large versus small firms. This predictive ability is still present when the equation of conditional variance includes state variables such as the default premium, dividend yield and the term premium. Finally, our results indicate that the pattern of symmetric predictability is present in both pre- and post-war sample periods. 相似文献
115.
Bill Francis Iftekhar Hasan Michael Koetter Qiang Wu 《The Journal of Financial Research》2012,35(4):521-552
We investigate the role of corporate boards in bank loan contracting. We find that when corporate boards are more independent, both price and nonprice loan terms (e.g., interest rates, collateral, covenants, and performance‐pricing provisions) are more favorable, and syndicated loans comprise more lenders. In addition, board size, audit committee structure, and other board characteristics influence bank loan prices. However, they do not consistently affect all nonprice loan terms except for audit committee independence. Our study provides strong evidence that banks recognize the benefits of board monitoring in mitigating information risk ex ante and controlling agency risk ex post, and they reward higher quality boards with more favorable loan contract terms. 相似文献
116.
This paper investigates the existence and extent of economies of scale and scope among the stock exchanges. Evidence from 38 exchanges in 32 countries and 4 continents around the world for the years 1989–1998 portrays the existence of significant economies of scale and scope. The degree of such scale and scope however differs across size and regions. The largest exchanges show an increasing trend of cost effectiveness. The exchanges in North America and Europe report substantially higher economies of scale relative to the exchanges in the Asia-Pacific regions. 相似文献
117.
Leonardo Becchetti Iftekhar Hasan Marika Santoro Asokan Anandarajan 《Journal of Corporate Accounting & Finance》2007,18(3):75-81
The stock market is driven by analysts' forecasts. Investors rely on them. But research has shown that analysts' forecasts are biased. What causes this? And what kinds of stocks are most affected? © 2007 Wiley Periodicals, Inc. 相似文献
118.
Pierre Boulanger Hasan Dudu Emanuele Ferrari George Philippidis 《Journal of Agricultural Economics》2016,67(2):272-291
In the summer of 2014 Russia imposed a ban on most agri‐food products from countries enforcing Ukraine‐related sanctions against Russia. We use a specific factors computable general equilibrium (CGE) model to simulate the short‐run impact of this retaliatory policy. The baseline is carefully designed to isolate the impacts of the ban on the European Union (EU), Russia itself and a selection of key trade partners. The modelling of the ban follows a novel approach, where it is treated as a loss of established trade preferences via reductions in consumer utility in the Armington import function. Not surprisingly, the results indicate that Russia bears the highest income loss (about €3.4 billion) while the EU recovers part of its lost trade through expansion of exports to other markets. An ex‐post comparison between simulation results and observed trade data reveals the model predictions to be broadly accurate, thereby validating the robustness of the modelling approach. 相似文献
119.
Kamarul Zaman Ahmad Raida Abu Bakar 《International Journal of Training and Development》2003,7(3):166-185
The exploration of the relationship between organizational commitment and training is still in its early stages. Although there have been several studies reported on training and organizational commitment in Western countries, very little has been done in respect of the local professionals in Malaysia. This research investigates the association between five training variables (availability of training, support for training, motivation to learn, training environment and perceived benefits of training), and various aspects of organizational commitment (affective commitment, normative commitment, continuance commitment and overall organizational commitment). The availability of training, support for training, motivation to learn, training environment, perceived benefits of training were all significantly correlated with affective commitment, normative commitment and overall organizational commitment. The training environment and perceived benefits were also significantly correlated with continuance commitment. However the availability of training, support for training and motivation to learn were not significantly correlated with continuance commitment. This suggests that despite other forms of commitment, Malaysian workers do not feel that they need to remain in an organization that has made available the training, given support for the training and were motivated to learn. Otherwise, results suggest that on the whole, training does seem to have an influence on organizational commitment. The practical implication of this is that managers, who are so desirous of enhancing organizational commitment among their subordinates, should pay more attention to training. Annual income was found to correlate positively with affective commitment and overall commitment. Age and tenure were not significant predictors of overall organizational commitment contradicting studies in the West. This demonstrated that Malaysians might have different attitudes towards organizational commitment. The older they are and the longer they stay within an organization do not imply that they will be committed towards their organization. This phenomenon can be attributed to the uncertain business environment in Malaysia. 相似文献
120.
Asokan Anandarajan Bill Francis Iftekhar Hasan Kose John 《Review of Quantitative Finance and Accounting》2011,36(1):33-55
Using 28,785 observations of 813 banking institutions in 38 countries during the 1993–2004 period, this study investigates among others, the role of transparency, accounting standards, legal, financing, corporate, and banking environments at the country level and size, risk, and organization form at the bank-specific level affecting the extent of value relevance. The evidence indicates that at the macro-level, the extent of mandated accounting disclosure, differences in accounting measurement practices, and type of legal environment, were the most influencing factors affecting the extent of value relevance of earnings and book values. At the bank-level, the organizational form and risk had the most impact. 相似文献