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101.
The global financial crisis, the weakening role of the dollar and the increasing international importance of China are calling
for a reform of the international monetary system in the direction of greater multilateralism. To this end, we advance a proposal
based on a greater role of the Special Drawing Rights (SDRs) and focus on the potential benefits that these could bring to
Low-Income Countries (LICs). SDRs would be created exogenously - with a disproportionate allocation to LICs -, but also endogenously,
through a substitution account and an overdraft facility. Finally, the paper discusses the superiority of this proposal in
the context of the current foreign assistance framework. 相似文献
102.
We investigate the relation between the introduction of innovation and subsequent firm growth employing a dataset representative of the Chilean productive structure. By means of quantile treatment effects (QTE), we estimate the effect of the introduction of innovation by comparing firms with a similar propensity to innovate for different quantiles of the firm growth distribution. Our results indicate that process innovation positively affects sales growth for those firms located at the 75th and 90th percentiles. Contrarily, product innovation appears not to be a driver of firm performance. We also find that process innovation benefits mature firms at higher quantiles while it positively affects young firms located at low-medium quantiles. 相似文献
103.
Reyes Samaniego‐Medina Filippo di Pietro 《Journal of International Financial Management & Accounting》2019,30(3):188-202
Standard and Poor's ratings can be modified by the addition of a plus (+) or minus (?) sign to show the relative standing within each major rating category. In this paper, we analyze the influence of these signs on the speed of leverage adjustment for listed European companies in the 2004–2014 period. Our results indicate that (a) when a qualification is accompanied by a minus sign, it adjusts more slowly than qualifications either with a plus sign or without a sign; (b) when a rating has a plus sign, the adjustment is slower than when it has no sign; and (c) when a qualification is BBB‐, the speed of its leverage adjustment is close to zero. These results suggest that companies with signs in their ratings decrease their speed of adjustment to the target leverage ratio. In addition, such companies are especially concerned about a credit rating downgrade when it implies a possible loss of the degree of investment (BBB‐). 相似文献
104.
105.
The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence 下载免费PDF全文
Pietro Bonetti Michel L. Magnan Antonio Parbonetti 《Journal of Business Finance & Accounting》2016,43(9-10):1059-1094
This paper examines how firm‐level governance and country‐level governance interplay in shaping financial reporting quality. Using IFRS adoption as a source of variation in firms’ reporting discretion, and a large sample of European firms that mandatorily switch to the new set of standards, we find that in countries with low enforcement and weak oversight over financial reporting, only firms with strong board‐level corporate governance mechanisms experience an increase in financial reporting quality, consistent with firm‐ and country‐level governance mechanisms being substitutes. However, in countries with high enforcement and strict oversight over financial reporting, firms with either strong or weak board‐level governance mechanisms experience an increase in financial reporting quality, even if the increase is larger for the former group. Overall, our findings indicate that in the debate about the effects of governance on the quality of financial reporting, it is important to consider both country‐ and firm‐level corporate governance mechanisms. 相似文献
106.
This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock‐price‐based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non‐financial firms over the period 1988–2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market‐based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature. 相似文献
107.
Marcella Veronesi Anna Alberini Joseph C. Cooper 《Environmental and Resource Economics》2011,49(2):199-215
We examine starting point bias in double-bounded dichotomous choice contingent valuation surveys. We investigate (1) the seriousness
of the biases for the location and scale parameters of the willingness-to-pay (WTP) in the presence of starting point bias;
(2) whether or not these biases depend on the distribution of WTP and on the bid design; and (3) how well a commonly used
diagnostic for starting point bias—a test of the null that bid set dummies entered in the right-hand side of the WTP model
are jointly equal to zero—performs under various circumstances. Monte Carlo simulations suggest that the effect of ignoring
starting point bias depends on the bid design and on the true distribution of WTP. A well-balanced, symmetric bid design may
result in very modest biases even when the anchoring mechanism is very strong. The power of bid set dummies in detecting starting
point bias is low. They tend to account for misspecifications in the distribution assumed by the researcher for the latent
WTP, rather than capturing the presence of starting point bias. 相似文献
108.
In this paper, we address the question of whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. Specifically, we explore how two board characteristics — board independence and (2) the existence of an audit committee impact earnings management. Our empirical results suggest that board independence and audit committees play an important and effective role in reducing earnings management after the introduction of IFRS and that the accounting regulatory framework significantly contributes to the effectiveness of the two corporate governance mechanisms. Our findings also confirm that a company's corporate governance characteristics remain an important determinant of earnings quality; therefore, an analysis of the effects of new regulations must consider firm-level determinants. 相似文献
109.
Stock Valuation and Learning about Profitability 总被引:5,自引:0,他引:5
We develop a simple approach to valuing stocks in the presence of learning about average profitability. The market‐to‐book ratio (M/B) increases with uncertainty about average profitability, especially for firms that pay no dividends. M/B is predicted to decline over a firm's lifetime due to learning, with steeper decline when the firm is young. These predictions are confirmed empirically. Data also support the predictions that younger stocks and stocks that pay no dividends have more volatile returns. Firm profitability has become more volatile recently, helping explain the puzzling increase in average idiosyncratic return volatility observed over the past few decades. 相似文献
110.
Pietro Panzarasa Nicholas R. Jennings Timothy J. Norman 《Group Decision and Negotiation》2001,10(5):423-470
In this paper we use agent‐based computational modelling and computer simulations to examine the interrelationship between different selling strategies for going public. A great deal of recent empirical evidence suggests that to maximise the revenue raised from the shares sold in the public offering, it is fundamental to choose the appropriate design for the sale which, in turn, reflects the final ownership structure. This literature establishes that the market for shares is segmented and, particularly, that firms manage the sale of shares with the purpose of discriminating between relatively small and passive investors and applicants for large potentially controlling blocks. One of the key questions in this area, then, is: How and to what extent should this heterogeneity among potential investors influence the firm's strategy for selling shares? Here we attempt to address this question from the standpoint of using agent‐based computational modelling and computer simulations. Results show that the design of the sale is an important determinant of the performance of the negotiation process through which the firm is sold. A sequential sale beginning with an initial public offering of dispersed shares, followed by a negotiated sale of a controlling block is, in general, more effective than other alternative selling strategies. Changing the negotiation protocol itself can act as an effective way of impacting upon the revenue raised and the length of the process. The interrelationship between the method of sale and the performance may also depend on the degree of cognitive accuracy that characterises the negotiating agents' mental representations of their physical and social environment. 相似文献