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11.
Wei Chern Koh 《The International Journal of Accounting》2011,46(1):1-24
I examine what drives firms' decisions on whether or not to lobby and, if so, whether to oppose or support FASB's 2004 option expensing proposal. Given that the accounting treatment in place and the political climate were different in 2004 than in 1993, it becomes interesting to examine whether the incentives driving managerial lobbying process have changed. Indeed, in contrast to prior research that finds top managers' option compensation being the main incentive to oppose option expensing in 1993, firms' closeness to debt constraints is the main incentive to oppose option expensing in 2004. I also find that firms that are smaller, that are in an industry with peers who have lobbied, that have board interlocks with firms that have lobbied, and that have higher board independence are more likely to self-select to lobby. While prior accounting lobbying research has examined firms' decisions to lobby and firms' decision on their lobbying positions independently, this study improves on prior research methodology by using a two-level nested logit model and examines both decisions. 相似文献
12.
In this paper, we discuss our application of the Bootstrap method to construct the confidence interval of the diameter for two-dimensional data with circular tolerances in a gauge repeatability and reproducibility study. Factors simulated to validate performance include: the variance component, and sample size. The simulation results show that the Bootstrap method can cover the stated nominal coefficient in most scenarios. There exists a positive correlation between width of confidence intervals and variance components; the width of confidence intervals for diameters is increased when the variance components ([^(s)]x2, [^(s)]y2 or [^(s)]xy2){(hat{{sigma}}_x^2, hat{{sigma}}_y^2,{rm or},hat{{sigma}}_{xy}^2)} are increased. The coverage proportion is not significantly affected by variance-components. Also, the width of confidence interval for the diameter and coverage proportion is not significantly affected by sample size. One real example based on a nested design is used to demonstrate the application of the proposed method. 相似文献
13.
Multiphase Assessment of Project Risk Interdependencies: Evidence from a University ISD Project in Taiwan 下载免费PDF全文
Project risks evolve dynamically, so variations in risk influences during the life cycle of an information system development project require analyses to devise risk management strategies cost effectively and at the appropriate stages. This study extends the Decision Making Trial and Evaluation Laboratory technique, using network theory, to assess the risk interdependencies for distinct project phases. A multiphase observation of a university information system development project in Taiwan provides a more in‐depth understanding of the key risk factors. To enhance risk assessments, this study proposes integrating an interdependency indicator with risk exposure measures. 相似文献