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71.
Huong N. Higgins Balgobin Nandram 《Advances in accounting, incorporating advances in international accounting》2009,25(2):174-182
In the practice of auditing, for cost concerns, auditors verify only a sample of accounts to estimate the error of the total population of accounts. The most common statistical method to select an audit sample is by monetary unit sampling (MUS). However, common MUS estimation practice does not explicitly recognize the multiple distributions within the population of account errors. This often leads to excessive conservatism in auditors' judgment of population error. In this paper, we review the common MUS estimation practice, and introduce our own method which uses the Zero-Inflation Poisson (ZIP) distribution to consider zero versus non-zero errors explicitly. We argue that our method is better suited to handle the real populations of account errors, and show that our ZIP upper bound is both reliable and efficient for MUS estimation of accounting data. 相似文献
72.
Results of this study suggest that the differential response of women to part‐time work as opposed to a career may be a function of motivational and work‐context differences between career and non‐career women. Part‐time work was associated with lower work‐to‐family interference, better time management ability, and greater life satisfaction for women in both career and earner‐type positions. Role overload, family‐to‐work interference, and family time management, however, were dependent on job type with beneficial effects for earners but not for career women. Job type also played a role: Career women reported higher life satisfaction and lower depressed mood than did women in earner positions. © 2000 John Wiley & Sons, Inc. 相似文献
73.
74.
This paper examines the earnings management behavior of Japanese merger acquirers on the Tokyo Stock Exchange. Most Japanese mergers are transacted via stock swaps, when acquirers have incentive to manage pre-merger earnings to reduce the cost of acquisition. Consistent with this incentive, Japanese acquirers have significantly positive long-term abnormal accruals in the year prior to the merger announcement. Further analyses suggest that acquirers’ extent of earnings management is an increasing function of their economic benefit at stake, and a decreasing function of monitoring by banks and foreign investors. 相似文献
75.
ARCH MODELS: PROPERTIES, ESTIMATION AND TESTING 总被引:9,自引:0,他引:9
Abstract. The aim of this survey paper is to provide an account of some of the important developments in the autoregressive conditional heteroskedasticity (ARCH) model since its inception in a seminal paper by Engle (1982). This model takes account of many observed properties of asset prices, and therefore, various interpretations can be attributed to it. We start with the basic ARCH models and discuss their different interpretations. ARCH models have been generalized in different directions to accommodate more and more features of the real world. We provide a comprehensive treatment of many of the extensions of the original ARCH model. Next we discuss estimation and testing for ARCH models and note that these models lead to some interesting and unique problems. There have been numerous applications and we mention some of these as we present different models. The paper includes a glossary of the acronyms for the models we describe. 相似文献
76.
This article assesses the validity of John Maynard Keynes' claim that the Lancashire cotton industry failed to restructure because the banks as debt holders prevented firms exiting the industry, creating persistent over-capacity. Using case studies from a substantial sample of Lancashire firms, the article explores archival evidence to establish their financial characteristics, to examine their equity and debt finance and the governance roles of directors and outside ownerhip groups. On the basis of this review the article develops hypotheses to suggest alternatives to the view that bank debt was the dominant explantion of firm level behaviour and industry failure. Applying these to a statistical dataset, results show that syndicates of local shareholders, not banks, were an important impediment to the exit of firms. Moreover, syndicates milked firms of any profits through dividends, thereby limiting reinvestment and re-equipment possibilities. Our results show that where laissez-faire fails in response to a crisis, incumbent investors, particularly block-holders, can be an important impediment to corporate restructuring. 相似文献
77.
78.
This study examines the reaction of non–issuing, same–sector funds when a closed–end fund announces a seasoned equity offering. The non–issuing, same–sector funds have a significant, negative announcement–day abnormal return. The abnormal returns for U.S. debt funds are less negative than U.S. equity and international debt funds. The abnormal returns for international debt funds are more negative than international equity funds. Announcement–day abnormal returns are directly related to the announcement–day abnormal return of the issuing fund and the premium/discount of the issuing fund. Announcement–day abnormal returns are inversely related to the premium/discount of the non–issuing, same–sector funds. 相似文献
79.
We examine the stock price reaction to seasoned equity offerings (SEOs) of closed‐end funds and the determinants of the issuance decision. We find that sample funds have negative and significant average announcement‐day returns that are less than the returns associated with industrial firm SEOs, most likely because funds have fewer information asymmetries. Issuing funds have higher pre‐issue returns, higher premiums, lower betas, and lower three‐year, post‐issue returns than nonissuing funds. The results of the study are consistent with the argument that fund managers time issues to take advantage of mean reversion in fund returns. 相似文献
80.
This paper evaluates the ethical consequences of the use of marketing techniques in the child adoption process within England and Wales. Since 1995 the political climate in the UK has seen a reassessment of the manner in which the state organises care for children who are within its legal guardianship. Successive UK governments have acknowledged the under‐utilisation of child adoption as a moral and efficient means of child‐care. However, the presentation of child adoption in a more active fashion involves concerns about the manner in which child adoption has been organised. Increasingly child adoption organisations and social work professionals are being made accountable through the language of customer service and performance measurements. The use of commercial techniques such as marketing is justified on utilitarian grounds. However, any utilisation of marketing within the child adoption process is forced to ensure that the child is not de‐centred. Legislation requires that the needs and welfare of the child are the first consideration for the adoption agency. Here we begin to see tensions between the humanitarian project that is child adoption, and the unease produced by viewing the child as human ‘product’. This invites analysis via critical theory. The use of marketing in child adoption raises issues related to the objectification and commodification of the child and prospective adopters. Within child adoption it is assumed that we must engage with the child as ‘face’ (Bauman, 1995). But will these assumptions stand the encroachment of marketing techniques into this very sensitive area? 相似文献