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排序方式: 共有266条查询结果,搜索用时 15 毫秒
111.
We investigate differences in purchase premiums and returns of common stock the day following the offer expiration of firms conducting Dutch auction self-tender offers versus those conducting fixed-price self-tender offers to see whether firms overpay for shares in fixed-price offers. After controlling for the proportion of shares sought and firm size, no statistically significant differences in premiums or returns are found between the two types of offers. 相似文献
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Stephen R. Moehrle Michele Meckfessel Jennifer Reynolds-Moehrle Pamela Stuerke He Wen 《Research in Accounting Regulation》2018,30(2):138-147
In this paper, recent regulation-related findings and commentaries in the academic literature are synthesized in annotated bibliography form. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academic research. Papers in top accounting outlets such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, The Journal of Financial Reporting, Auditing: A Journal of Practice and Theory, Research in Accounting Regulation and Review of Accounting Studies are included. Threads in the 2017 literature included general regulatory accounting issues, general financial reporting issues, examinations of the impact of specific guidance, and examination of issues surrounding the independent audit. 相似文献
114.
Publication outlets for healthcare financial research: A study of journal quality perceptions
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Dana A. Forgione Hanni Liu Pamela C. Smith H. Harrison Liu 《Financial Accountability and Management》2018,34(3):288-305
Publications in high quality journals often serve to indicate research productivity. However, many top‐rated journals infrequently publish cross‐disciplinary topics such as healthcare financial management (HFM). So, academic administrators and HFM researchers find it challenging to evaluate the quality of the work. Journals open to publishing HFM articles are distributed across multiple disciplines. Each field has its own journal rankings typically focused on their primary subject area. Starting with prior literature, we form a cross‐disciplinary journal list and solicit preliminary input from editors, associated editors, reviewers, and authors. We then solicit confirmatory ranking input from independent researchers in a holdout sample. 相似文献
115.
Abstract Selected emulsifiers, enzymes and a carbohydrate-based fat substitute were incorporated into a standard muffin recipe, and their effects were compared with a full-fat counterpart. The control muffin had a significantly (P<0·01) more yellow crumb, was less firm (P<0·01) and contained less moisture (P<0·01). Sodium stearoyl-2-lactylate (SSL) and diacetyl tartaric acid methyl esters (DATEM) contributed to a less firm crumb (P<0·01) and helped to maintain moisture (P<0·01) in the fat-reduced muffin. Sensory analysis yielded complementary results to the physical data with respect to crumb firmness and crust colour. However, the full-fat muffin was significantly (P<0·01) moister. The emulsifiers along with the enzymes were found to be responsible for reducing crumb size (P<0·01). 相似文献
116.
Pamela Miles Homer 《Journal of Business Research》2008,61(7):715-723
The “meaning” of a brand resides in the minds of consumers, based on what they have learned, felt, seen, and heard over time. This study explores the relationship between quality and image with special attention on brands plagued with negative impressions, including instances where consumers' perceptions of a product's quality conflict with its perceived “image”. Data confirm that quality and image impact attitudes in a distinct manner, and overall, low brand image is more damaging than low quality. In addition, findings show that (1) hedonic attitudes towards brands are most driven by image, whereas utilitarian attitude formation/change processes are dominated by quality, (2) non-attribute brand beliefs are a stronger predictor of hedonic attitudes when quality or image is low versus high, while (3) attribute-based beliefs are strong predictors of utilitarian attitudes across image and quality levels. 相似文献
117.
Pamela Sharpe 《The Economic history review》2012,65(4):1475-1494
This article examines the relationship between human growth, final height, and the environment in early nineteenth‐century England. While the reasons for stuntedness are multifactoral and involve lack of nourishment and in utero conditions, we should also give emphasis to respiratory, gastro‐enteric, and bone disease along with the inadequate and sometimes harmful arrangements for convalescence, involving opiates and inadequate rest. Hard work and prevailing social attitudes slowed recovery and affected limb and organ development. While survival chances may have improved, and indeed were enhanced by measures such as targeted poor relief, quality of life for infants and children remained low and had an influence on their height as adults. The bodies of surviving working‐class children showed the burden of hard times. 相似文献
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Pamela Blackmon 《International Trade Journal》2013,27(4):295-318
ABSTRACTThe 2008 financial crisis impacted international trade in part due to decreases in trade finance and export credit insurance. This article shows that Organization for Economic Cooperation and Development (OECD) member states used their public Export Credit Agencies (ECAs) to supplement the lack of private short-term export credit insurance as a means to increase trade. All OECD states, except Greece and Estonia, either increased the capacity of their ECAs to provide short-term export credit insurance, or they developed new products for this purpose. More generally, states that changed their short-term export credit insurance programs had major trading partners with defaults. 相似文献
120.
Steven G. Ullmann Pamela Martin Catherine Kelly Jenny Homer 《International Journal of Nonprofit & Voluntary Sector Marketing》2006,11(1):3-11
- Health care organizations in the United States face a significant nursing shortage, which seriously impacts the quality and availability of health care. Confronting this challenge requires involvement from organizations beyond the public sector. This paper explores an initiative by Blue Cross and Blue Shield of Florida, exemplifying the concept of ‘strategic philanthropy,’ to contribute their financial resources and strong institutional ties to respond to the current and future shortage of nurses in Florida. Through this intervention, the company and partnering organizations hope to benefit the health care sector, the public, and themselves from the outcomes associated with the generation of a greater supply of nurses.