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991.
992.
This paper develops and tests a new measure of mutual fund performance, based on Brennan's (1993a) equilibrium model of the pricing of retail financial products, which assumes that search costs of investors are non-trivial and cause the demand for mutual funds to be inelastic, thus creating an intermediary spread. This implies that the marginal costs of the intermediary spread in the form of expenses and sales load must be explicitly traded off against the marginal benefits in terms of the fund's return relative to a benchmark. The measure is used to evaluate the performance of twelve USA, eight UK and five Australian-based internationally diversified equity funds over the period 1982–95, and provides new insights into their performance in ways that are not revealed by the Jensen measure.  相似文献   
993.
    
After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large.  相似文献   
994.
A decision-analytic model for avoiding a risky activity is presented. The model considers the benefit and cost of avoiding the activity, the probability that the activity is unsafe, and scientific tests or studies that could be conducted to revise the probability that the activity is unsafe. For a single decision maker, thresholds are identified for his or her current subjective probability that the activity is unsafe. These thresholds indicate whether the preferred course of action is avoiding the activity without further study, engaging in the activity without further study, or conducting a test or research programme to obtain additional information and following the result. When these thresholds are low, precautionary action is more likely to be warranted. When there are multiple stakeholders, differences in their perceptions of the benefit and cost of avoidance and differences in their perceptions of the accuracy of the additional information provided by the test or research programme combine to create differences in their decision thresholds. Thus, the model allows for the rational expression of differences among parties in a way that highlights disagreements and possible paths to conflict resolution. The model is illustrated with an application to phytosanitary standards in international trade and examined in terms of recent empirical research on lay perceptions of risks, benefits, and trust. Further research is suggested to improve the elicitation of model components, as a way of fostering the legitimate application of risk-based decision analysis in precautionary policy making.  相似文献   
995.
Voluntary disclosure theory predicts that an optimal disclosure decision should produce an overall net benefit for shareholders, and that such net benefit should decrease in public information availability. This study supports the predictions of voluntary disclosure theory in the context of climate change. Using voluntary disclosures made through the CSRwire news service, we find that managers’ disclosure decisions involving greenhouse gas emissions produce positive returns to shareholders. This response varies negatively with company size and public information availability. For small companies in a limited public information environment, we find that mean market-adjusted share price increases significantly by 2.32% over days −2 to 2 around the CSR newswire release date. Our sample of disclosing companies received an aggregate market value boost from their CSR news releases of approximately ten billion dollars, independent of differences in public information availability.  相似文献   
996.
Paul E. Holt   《Accounting Forum》2004,28(2):159-165
Generally accepted accounting principles in the United States usually require that companies which own more than 50% of the voting stock of foreign corporations prepare consolidated financial statements. The foreign financial statements must be recast into US GAAP and the foreign currency financial statements must be translated into US dollars. Alternative methods of translating foreign currency have major impacts on consolidated financial statements and on the behavior of management. Further, foreign subsidiary financial statements which are recast into US GAAP are less useful than the originals, and US users cannot analyze them without reference to the foreign environment. The interests of financial statement users are better served by alternative presentations of foreign currency denominated accounts rather than by consolidation.  相似文献   
997.
This note discusses stochastic discount factor (SDF) measures of mutual fundperformance. It shows that the most common SDF performance measures can beinterpreted as Jensen's ``alphas'.  相似文献   
998.
Commoditization erodes the competitive differentiation of companies and often leads to a profit squeeze. Existing literature recommends the transition from basic product offerings to service-based value concepts in order to regain competitiveness in such a context. This paper explores the concrete efforts of suppliers in the commoditized electro-technical industry to create new non-price-based customer value. In this paper, a taxonomy of efforts is developed which builds on the competitive strategy and strategic marketing literature. Our research identifies barriers to the market introduction of these new value concepts. Observations in this industry lead to a framework that (1) proposes alternative step-by-step strategies for making the transition from basic products to service-based solutions, and (2) offers alignment suggestions for overcoming identified barriers. Migration paths to introducing new service-based value concepts are incremental rather than radical, and managers should complement their market approach with (a) value chain actions to create multilevel industry support and (b) an organizational alignment approach.  相似文献   
999.
    
In this study we revisit the question of whether firms' performance is driven primarily by industry or firm factors, extending past studies in two major ways. Firstly, in a departure from past research, we use value‐based measures of performance (economic profit or residual income and market‐to‐book value) instead of accounting ratios (such as return on assets). We also use a new data set and a different statistical approach for testing the significance of the independent effects. Secondly, we examine whether the findings of past research can be generalized across all firms in an industry or whether they apply to a particular class of firms within the same industry. We find that a significant proportion of the absolute estimates of the variance of firm factors is due to the presence of a few exceptional firms in any given industry. In other words, only for a few dominant value creators (leaders) and destroyers (losers) do firm‐specific assets seem to matter significantly more than industry factors. For most other firms, i.e., for those that are not notable leaders or losers in their industry, however, the industry effect turns out to be more important for performance than firm‐specific factors. Copyright © 2002 John Wiley & Sons, Ltd.  相似文献   
1000.
    
In this paper we argue that unobservable constructs lie at the core of a number of influential theories used in the strategic management literature—including agency theory, transaction cost theory, and the resource-based view of the firm. The debate over how best to deal with the problem of unobservables has raged in the philosophy of science literature for the best part of the current century. On the one hand, there are the positivists, who believe that theories containing unobservable constructs are only useful as tools for making predictions. According to positivists, such theories do not inform us about the deep structure of reality. On the other hand, there are the realists, who believe that our theories can give us knowledge about unobservables. Herein we review this debate, we argue for adopting a realist position, and we draw out the implications for strategic management research.  相似文献   
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