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排序方式: 共有348条查询结果,搜索用时 15 毫秒
21.
We examine whether the market values continuing venture capital (VC) investor involvement in firms post-IPO. Compared to the US, Australian VC investors exit their investments post-IPO by on-market sales rather than distribution of holdings to their investors. Lockup periods tend to be longer and ownership thresholds for reporting trades lower. We find that the market responds positively to buy transactions, negatively to sell transactions of VC investors and negatively to the resignation of VC directors. These results are consistent with VC investors in the firm having a positive influence and creating value from which the VCs and other shareholders benefit. 相似文献
22.
Recent studies have shown the time trends of firm stock repurchase behavior. We examine these time changes for stock repurchase through the lens of real activities earnings management. Managers appear more likely to manipulate earnings through stock repurchases since the passage of the Sarbanes–Oxley Act (SOX) in 2002. Furthermore, suspect firms that just missed analyst earnings per share forecasts have higher incentives to manipulate earnings through stock repurchases. The results are not driven by changes in corporate governance associated with the passage of SOX. Overall, our results suggest earnings management can be a significant determinant of the dynamics of stock repurchases. 相似文献
23.
Audrey Wen-hsin Hsu Rong-Ruey Duh Kang Cheng 《The International Journal of Accounting》2012,47(2):198-225
Motivated by the recent Discussion Paper (DP) issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on how to define reporting entities, this study investigates the value relevance of consolidated statements under the ownership-based approach of U.S. Accounting Research Bulletin No. 51 (ARB 51) and the control-based approach of International Accounting Standard No. 27 (IAS 27). The results show that consolidated financial statements based on a broader definition of control provide more useful accounting information than those based only on majority-ownership control. We also address one concern raised in the DP, namely, whether a reporting entity should use the common control model to include entities that are under common control of an individual investor or family. The results suggest that accounting standard boards should include the common control model in defining the group reporting entity for firms with complex ownership structures. 相似文献
24.
This study examines the association between when an airline sells its passenger seats and the pricing method (marginal cost or full cost) it employs. Prior literature suggests that when firms are able to change prices during the selling period, the optimality of full cost pricing or marginal cost pricing depends on when demand information is revealed during the period between capacity commitment decisions and time of sale. Full cost‐based pricing is appropriate in determining capacity commitment and prices simultaneously, while marginal cost provides more relevant information for pricing when capacity has been committed. Using the price and cost data from a sample of four U.S. domestic airlines, we find that full cost explains price variations of first‐day sales robustly. The adjusted R2 of the marginal cost pricing model is larger in the sample of sales two days prior to departure than in the sample of first‐day sales. In the analysis of the sample of sales two days prior to departure, we find that, based on the adjusted R2 of the full cost pricing and marginal cost pricing models, the explanatory power of marginal cost pricing is relatively weaker than full cost pricing. Our results document the use of different cost information along the dynamic change of price and provide implications in understanding the role of cost information in setting prices. 相似文献
25.
This paper compares the two‐part model (TPM) that distinguishes between users and non‐users of health care, with two neural networks (TNN) that distinguish users by frequency. In the model comparisons using data from the National Health Research Institute (NHRI) in Taiwan, we find strong evidence in favor of the neural networks approach. This paper shows that the individuals in the self‐organizing map (SOM) network clusters can be described as several different forms of frequency distributions. The integration model of SOM and back propagation network (BPN) proposed by this paper not only permits policymakers to easily include more risk adjusters besides the demographics in the traditional capitation formula through the adaptation and calculation power of neural networks, but also reduces the incentives for cream skimming by decreasing estimation biases. 相似文献
26.
Audrey Wen-hsin Hsu Hamid Pourjalali Yi-Ju Song 《Journal of Contemporary Accounting and Economics》2018,14(3):358-372
In response to the public criticism of the inadequate disclosures mandated by SFAS No. 157, Fair Value Measurements, the FASB issued ASU (Accounting Standards Update) 2010–06, Improving Disclosures about Fair Value Measurements, and ASU 2011–04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements, in an effort to increase the reporting transparency. We examine whether the increased fair value disclosures required by these two updates effectively decrease crash risk, defined as the frequency of extreme negative stock returns. In support of the hypothesis, we find that increased transparency from these updates reduces crash risk among U.S. banking firms and that the reduction is greater in banks that have a higher level of Level 3 financial assets. 相似文献
27.
We analyze the investment performance of 6993 investors bidding in 77 discriminatory IPO auctions in the Taiwan stock market between January 1996 and April 2000, and find that frequent bidders in these auctions have lower returns than infrequent bidders. The frequent bidders bid too aggressively and evaluate the IPO firms too optimistically, resulting in inferior performance. Despite being quite successful in their first few auction bids, the returns for frequent investors are gradually reduced in subsequent auctions. The multivariate model and the analysis of the possibility of perverse incentives of brokerage firms suggest that our findings cannot be explained by rational hypotheses, whereas in contrast, the theories on overconfidence and self-attribution bias can explain the increase in bidding frequency and the deterioration in return performance for bidders in IPO auctions. 相似文献
28.
Chia-Wen Hsu Author Vitae Homin Chen Author Vitae Lichung Jen Author Vitae 《Industrial Marketing Management》2008,37(6):677-685
In this paper, we examine the different resource linkages sought by manufacturing firms through strategic alliance. We look closely at the impact of manufacturing activities on choice of resource linkage. Using a sample of Taiwanese firms, we found that product development ability and marketing distribution channels are the top priority resource linkages that Taiwanese manufacturing firms seek to establish. The authors also found it interesting that marketing know-how was not a resource commonly sought by Original Design and Manufacturing (ODM) firms, nor by Own-Brand Manufacturing (OBM) firms. Some implications are further discussed. Instead of outsourcing production to external suppliers, Taiwanese OBM firms remained committed to manufacturing as a core competence when they established their own brands overseas. 相似文献
29.
Wei-Sheng Lin Yuling Hsu Chaoyun Liang 《International Journal of Technology and Design Education》2014,24(1):73-89
Three studies were combined to examine the effects of creativity and imagination on the academic performance of design students. Study 1 conducted an exploratory factor analysis to determine the most appropriate structure of the Creativity Capability Scale (CCS) in a sample of 313 college students. The scale was a new self-report measure, and it was developed to be both empirically valid and easy to administer. A two-factor solution identified originality and useful flexibility as dimensions of human creativity. Study 2 conducted a confirmatory factor analysis to confirm the established structure of the CCS in a sample of 284 college students in design schools. In addition, we also confirmed the structure of the Imaginative Capability Scale using the same sample. A three-factor solution supported an earlier study in which human imagination was categorized into three types, namely initiating, conceiving, and transforming imaginations. The analyses of composite reliability and construct validity gave both scales good support. Study 3 further tested the effects of creativity and imagination on academic performance in a sample of 271 design students. The hypothesis of Study 3—that conceiving imagination acted as a mediator between creativity/imagination and academic performance—was partially supported. The structural model also showed that useful flexibility, initiating imagination and transforming imagination demonstrated positive, indirect effects on academic performance. Critical reflections on the results are provided. Discussions for future studies are also proposed. 相似文献
30.
The main purpose of this paper is to analyze the time patterns of individual analysts’ relative accuracy ranking in earnings
forecasts using a Markov chain model. Two levels of stochastic persistence are found in analysts’ relative accuracy over time.
Factors underlying analysts’ performance persistence are identified and they include analyst’s length of experience, workload,
and the size and growth rate of firms followed by the analyst. The strength and the composition of these factors are found
to vary markedly in different industries. The findings support the general notion that analysts are heterogeneous in their
accuracy in earnings forecasts and that their superior/inferior performance tends to persist over time. An analysis based
on a refined measure of analysts’ forecast accuracy ranking that strips off firm-specific factors further enhances the empirical
validity of the findings. These findings provide a concrete basis for researchers to further explore why and how analysts
perform differently in the competitive market of investment information services. 相似文献