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131.
132.
RICHARD C. SANSING 《Contemporary Accounting Research》1992,9(1):33-45
Abstract. This paper develops and analyzes a signaling model in which a firm discloses privately held information to investors via a forecast. The forecast is constrained by the extent to which the accounting system reflects the private information, and the extent to which estimates regarding the private information are available from other sources, such as financial analysts. The market assesses the credibility of the forecast in setting the price of the firm's stock. A partially separating equilibrium is presented. The implications of the equilibrium are consistent with empirical regularities concerning the market's reaction to management forecasts. In particular, a majority of management forecasts contain good news, forecasts containing bad news are more credible than forecasts containing good news, and stock price reactions are stronger for firms that are not followed by financial analysts. Analysis of investor returns suggests that although a more effective accounting system reduces the variance of returns, it also skews them to the left. Thus, the largest losses are from investments in firms with the most effective accounting systems. Résumé. L'auteur élabore et analyse un modèle indicateur dans lequel une entreprise communique aux investisseurs, par le truchement d'une prévision, l'information qu'elle détient à titre privilégiée. La prévision est sous contrainte dans la mesure où le système comptable reflète l'information privilégiée et les estimations relatives à l'information privilégiée peuvent être obtenues auprès d'autres sources, comme celle des analystes financiers. Le marché évalue la crédibilité de la prévision en fixant le cours de l'action de l'entreprise. L'auteur présente un équilibre partiellement intercalaire. Les conséquences de cet équilibre sont conformes à celles régulièrement observées dans les études empiriques relatives à la réaction du marché aux prévisions de la direction. On note en particulier que la majorité des prévisions de la direction renferment de l'information positive, que les prévisions qui renferment de l'information négative sont plus crédibles que les prévisions contenant de l'information positive et que les réactions touchant le cours de l'action sont plus fortes pour les entreprises qui ne sont pas suivies par des analystes financiers. L'analyse des rendements obtenus par les investisseurs laisse croire que même si un système comptable plus efficace réduit la variance des rendements, il les rend asymétriques vers la gauche. Les pertes les plus importantes sont donc liées aux investissements dans des entreprises ayant les systèmes comptables les plus efficaces. 相似文献
133.
Selected studies based on the National Longitudinal Surveys of Youth Labor Market Experiences (NLS) and the High School and Beyond Surveys (HS&B) offer both consistent and conflicting findings about the experience of Hispanics in school and work. Non-high school completion, college attendance, and the link between education and economic gains varied by the sample selected, gender and ethnic group, and model specification. Methodological complexities prevent a meaningful synthesis of the findings. This paper focuses on these research complexities in an attempt to translate the findings into policy statements that could improve Hispanics' school-to-work experience. 相似文献
134.
Résumé. Les auteurs examinent certaines des questions fondamentales relatives à la concentration, à l'intensité de la concurrence et aux rendements d'échelle du secteur canadien de la vérification. Selon les résultats de leurs travaux, il pourrait être plus approprié de construire les indices de concentration en fonction des «sept grands» qu'en fonction des «huit grands» cabinets comme le veut la tradition. Les auteurs en viennent également à la conclusion que le secteur est assujetti à long terme à des rendements d'échelle constants et que le marché des services de vérification est assez concurrentiel. 相似文献
135.
THE ECONOMICS OF COMPENSATING PROPERTY OWNERS 总被引:2,自引:0,他引:2
RICHARD L. STROUP 《Contemporary economic policy》1997,15(4):55-65
Using command-and-control regulation of land use to produce a public good (as opposed to preventing physical off-property harms) without compensating the landowner can be expected to produce two unintended consequences: (i) management actions by landowners to reduce the land's attractiveness for production of the public good being sought and (ii) regulatory decisions made as though more costly regulation were costless. Higher costs imposed by the second consequence feed back to worsen the first. Examples from enforcement of current Endangered Species Act regulations provide illustrations. The paper uses a graphical framework to emphasize the qualitative difference between regulatory control without compensation on one hand and the rental or purchase of results on the other. Some low-cost, highly successful habitat preservation programs utilizing voluntary action would be more difficult to sustain if the habitat were for listed species under the current ESA. 相似文献
136.
In education as elsewhere state dominance represses intellectual enquiry. In Britain the new secretary of state for education is the first politician to stimulate discussion of parental choice through the voucher system. American Professors Aronson and Hilley show how it could work in the USA. 相似文献
137.
Accounting Information, Disclosure, and the Cost of Capital 总被引:16,自引:0,他引:16
RICHARD LAMBERT CHRISTIAN LEUZ† ROBERT E. VERRECCHIA 《Journal of Accounting Research》2007,45(2):385-420
In this paper we examine whether and how accounting information about a firm manifests in its cost of capital, despite the forces of diversification. We build a model that is consistent with the Capital Asset Pricing Model and explicitly allows for multiple securities whose cash flows are correlated. We demonstrate that the quality of accounting information can influence the cost of capital, both directly and indirectly. The direct effect occurs because higher quality disclosures affect the firm's assessed covariances with other firms' cash flows, which is nondiversifiable. The indirect effect occurs because higher quality disclosures affect a firm's real decisions, which likely changes the firm's ratio of the expected future cash flows to the covariance of these cash flows with the sum of all the cash flows in the market. We show that this effect can go in either direction, but also derive conditions under which an increase in information quality leads to an unambiguous decline in the cost of capital. 相似文献
138.
RICHARD P. BRIEF 《Abacus》2007,43(4):429-437
This note discusses basic issues related to residual income valuation (RIV) and abnormal earnings growth (AEG) models but has only scratched the surface of a complex subject. What clearly emerges from this 'primer' is the conclusion that AEG is a more complex valuation model than RIV. This complexity concerns both the mechanics and interpretation of AEG compared to RIV. Furthermore, a study by Penman (2005 ) raises a question about the usefulness of AEG compared to RIV. His comparisons between RIV and AEG are rather remarkable and suggest that RIV gives estimates of value which are more accurate and less variable than estimates based on AEG. Clearly, these results need further study. 相似文献
139.
Post–earnings announcement drift is the tendency for a stock's cumulative abnormal returns to drift in the direction of an earnings surprise for several weeks following an earnings announcement. We show that the drift is significantly larger when defining the earnings surprise using analysts' forecasts and actual earnings from I/B/E/S than when using a time series model based on Compustat earnings data. Neither Compustat's policy of restating earnings nor the inclusion of “special items” in reported earnings contribute significantly to the disparity in drift magnitudes. Rather, our results suggest that this disparity is attributable to differences between analyst forecasts and those of time‐series models—or at least to factors correlated with these differences. Further, we document that analyst forecasts lead to return patterns around future earnings announcements that differ from those observed when using time‐series models, suggesting that the two types of surprises may capture somewhat different forms of mispricing. 相似文献
140.
We analyzed in detail the wages of Latinos of Mexican origin, Central/South Americans, and Puerto Ricans. The wage structure facing second and third‐ and higher‐generation Latinos is very similar to the wage structure of third‐ and higher‐generation White workers. Unlike African American workers, more than half of the native Latino/White wage gap can be accounted for by the lower educational attainment and potential experience of native Latino workers. 相似文献