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31.
This study investigates whether outside directors are aware of financial fraud. Our analysis focuses on the abnormal turnover of these directors during the fraud committing period, before fraud is discovered and before lawsuits are filed. Our empirical analysis shows that, during the fraud committing period, outside directors in fraud firms exhibit an abnormal level of turnover. Examining the characteristics of outside directors and boards at these fraud firms, we find strong evidence that female directors, directors who have greater stock ownership in the firm, and directors with multiple directorships at other firms are more likely to depart fraud firms. We also find some evidence that board size, number of meetings, and fraction of financial experts are related to abnormal turnover in fraud firms during the fraud committing period. We show that abnormal director turnover is significantly higher for fraud that is considered more egregious (i.e., involving fictitious transactions and disclosure problems). Lastly, directors are more likely to depart fraud firms with more serious fraud, as proxied by higher ex-post settlement amounts and longer fraud duration. 相似文献
32.
We study a widely used ordering process (“Early Bird Discounts”) whereby a profit-maximizing manufacturer permits his dealers to place advance orders at a discount before they set retail prices. We show that such discounts may be used to shift just enough channel profits to dealers to enable them to cover their fixed costs and stay in business. If the manufacturer instead simply cut his wholesale price in order to generate gross margins for his dealers, these margins would soon dissipate as price competition among dealers selling the same product forced retail prices back down to the per-unit cost. We show that when dealer fixed costs are low, the manufacturer offers an Early Bird Discount to his multiple dealers that induces all but two of them to exit; when fixed costs are high, the manufacturer offers no preorder discount (i.e. switches to linear pricing) and induces all but one dealer to exit. Although uniform slotting allowances could also be used to reward dealers, a sales-based alternative like an Early Bird Discount sometimes has a key advantage when the manufacturer has dealers in cities of different sizes. If the same Early Bird Discount is offered, dealers in markets with more consumers, who typically have larger fixed costs, will preorder larger amounts and will automatically receive higher gross margins. To duplicate such payments with slotting allowances, non-uniform allowances would have to be offered to firms in different markets, which is divisive and possibly illegal. 相似文献
33.
Auditors’ professional scepticism is a topical concern for the audit profession and public interest. This study examines professional scepticism among fraud auditors in the forensic accounting profession in China (CN) and the United States (US). Data are collected from 373 and 401 CN and US auditors, respectively, in two economies with cultural differences. The multinomial logistic regression results indicate that both CN and US fraud auditors have higher levels of professional scepticism than general auditors do. There are no significant differences in traits between CN and US fraud auditors. High-ranking fraud auditors have higher levels of professional scepticism than junior-ranking fraud auditors for both CN and US auditors. The results of our sensitivity analysis validate the main results and indicate the findings’ robustness. Results support the normative pillar of the institutional theory (Scott 1995) that asserts actors (fraud auditors) of institutions would share common norms and beliefs in a social system because they are rooted in professional affiliations (accounting bodies) (DiMaggio and Powell 1983). Our findings contribute to the literature in the arena of the interests of the public and the economy. 相似文献
34.
Abstract . The volume of the sea fish catch in the Republic of Ireland increased by 16 times in the period 1950-82. Influences contributing to development included active promotion by a State agency, government funding, fleet expansion, growth in the labor force, establishment of processing, and development of domestic and export markets.Fish landings became more concentrated in the major ports and along the less developed west coast. Fishery expansion is now curtailed by resource problems. These are partly the result of pressures exerted by foreign fleets, now within the context of the European Economic Community (EEC). Internal conflicts have arisen through competition between Irish fishermen for scarcer resources. The major needs in this new phase of the industry are for restructuring of the fleet, exploitation of new stocks, resource conservation, development of mariculture, more advanced processing and marketing, and comprehensive policy formulation. 相似文献
35.
36.
The previous literature has examined leisure satisfaction and quality of life but majority of studies were conducted in Western countries. Policy makers worldwide have struggled to balance residents’ leisure satisfaction and tourism development. This study is conducted in Macao, China, a fast-growing tourism destination in Asia. Results indicated that local residents’ leisure satisfaction is positively related to their perceived quality of life while local residents’ perceived quality of life is positively associated with their evaluation of the perceived benefits of tourism. The results generated from that evaluation positively lead to residents’ support of tourism development. Results indicated that it is worthwhile for the policy makers to invest resources in local residents’ leisure satisfaction and quality of life since this will eventually help to support tourism development. The results of this study provide significant implications for policy makers. 相似文献
37.
Desmond Omotayo Brown 《Journal of Sustainable Tourism》2013,21(1):69-79
African nations are caught in a web of alternatives to alleviate their massive debt burdens. This paper argues that among these alternatives, debt-for-nature swap programmes recently introduced in Africa have some potential towards economic growth through the vehicle of sustainable tourism. Tourism, which is now the world's largest industry, is a possible avenue toward providing the tone for conservation of both species and habitat and improving the lot of the affected local communities. Thus, while ecotourism or adventure tourism- the fastest growing sector of the industrycan be useful to conservation, it can, at the same time contribute to the course of economic development and help alleviate poverty. 相似文献
38.
Desmond Ng 《Technology Analysis & Strategic Management》2013,25(8):946-959
Various empirical studies find that entrepreneurs are systematically overconfident in their venture's probabilistic chances of success. Yet, entrepreneurs often face an ambiguous future that precludes them from making such probabilistic judgements. A theoretical framework based on ambiguity aversion is developed to explain an entrepreneur's overconfidence under complex and novel conditions of ambiguity. Unlike optimistic explanations, this ambiguity-averse form of overconfidence offers a non-probabilistic approach to entrepreneurial judgements of uncertainty. 相似文献
39.
Erik Devos Seow-Eng Ong Andrew C. Spieler Desmond Tsang 《The Journal of Real Estate Finance and Economics》2013,47(2):266-288
Collectively, institutional investors hold large ownership stakes in REITs. The traditional view is that institutions are both long-term and passive investors. The financial crisis beginning in 2007 provides an opportunity to analyze the investment choices of institutional investors before, during, and after the crisis. Our results indicate that institutional ownership increased prior to the financial crisis, declined significantly during the period of market stress, but rebounded after. These results hold for four institutional investor subtypes: mutual funds/investment advisors, bank trusts, insurance companies, and other institutions, with mutual funds/investment advisors and bank trusts most clearly exhibiting this pattern. We also find evidence that institutions actively manage their REIT portfolios, displaying a “flight to quality” after the market downturn by reducing beta and individual risk exposure, and by increasing ownership in larger REITs. 相似文献
40.
Dario Rei Desmond King Gabriel Dupuy Bernhard Hoeper 《International journal of urban and regional research》1997,21(2):379-387
Brun, Jacques and Catherine Rhein (eds.) La ségrégation dans la ville: concepts et mesures Smith, Michael Peter and Joe R. Feagin (eds.) The bubbling cauldron: race, ethnicity and the urban crisis MacShane, Clay (ed.) Down the asphalt path: the automobile and the American city McAndrew, John P. Urban usurpation — from friar estates to industrial estates in a Philippine hinterland 相似文献