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41.
Jeffrey D. Gramlich William J. Mayew Mary Lea McAnally 《Journal of Business Finance & Accounting》2006,33(7-8):1189-1212
Abstract: We provide initial evidence on the economic consequences of a relatively large, fully disclosed, and apparently purposeful reporting decision: the balance sheet classification of short-term obligations as long-term debt in accordance with Statement of Financial Accounting Standard No. 6 . We examine a sample of 1,684 American firm-year observations between the years 1989 and 2000 to determine whether reclassification is associated with debt-ratings and equity values. We find that reclassification increases the likelihood of a subsequent debt-rating downgrade. We also find that market value decreases with increases in the amount reclassified, and that equity value is higher after firms cease reclassifying short-term obligations as long-term debt, compared with other firm-years in the sample. Thus, changes in debt classification are empirically linked in predictable directions to subsequent changes in debt ratings and stock values. Taken together, our results show that debt classification is an important publicly-available indicator that may be useful to capital market participants. We discuss several research extensions including the implications of our findings to European companies that convert to IAS in 2005. 相似文献
42.
Over the last years, proposals for the implementation of capacity mechanisms in Germany have been published. However, some basic questions have not been answered yet: regarding the need for capacities, the functioning of the energy-only-market and the objective and type of a possible capacity mechanism. The actual need for capacities is an important input factor for capacity mechanisms and crucial to determine whether these are required. Currently, uncertainties prevail due to differing assumptions regarding the capacity credits of renewables and other capacities. Existing studies show highly diverse estimates for capacity needs after 2020. It is also unclear whether the energy-only-market can provide sufficient investment incentives. The current low prices cannot be interpreted as a sign for market failure. They represent overcapacities due to European integration and increasing renewable shares. The mid-term effects of increasing renewable shares on electricity prices still need to be analyzed in detail. At last, the objective of a capacity mechanism is not clear in the German context. This makes the selection of an adequate capacity mechanism and an effective market design more complicated. Furthermore, effects on the energy market need to be considered. Parameterization errors can be expensive. Also, capacity mechanisms do not necessarily guarantee higher investment security. As a consequence, the authors advise against the prompt introduction of a capacity mechanism, especially as the new EnWG guarantees the operation of system-relevant power plants until 2017. Instead, an incremental improvement of the energy-only market and in-depth analysis of the described questions seam necessary. 相似文献
43.
Nancy Lea Hyer 《Journal of Operations Management》1984,4(3):183-202
Group Technology (GT) is an innovative approach to batch production which seeks to rationalize a variety of aspects of the conversion process by recognizing and exploiting the underlying sameness which exists among component parts, end items, raw materials and so forth. The majority of GT applications, however, focus on identifying and capitalizing on component part similarities. The central theme of GT when applied to this class of items is the formation of part families based on design or manufacturing similarities (or both).Although the basic principles of GT were described and applied overseas as early as 1950, it is only in the past ten years that any significant and sustained U.S. interest in GT has surfaced. In an effort, first, to determine the status of GT use in the U.S. and, second, to provide some insights as to the desirability of GT for U.S. manufacturers, data was collected on twenty U.S. firms known to use this innovation. A fifteen page questionnaire was employed to gather information on (1) the characteristics of these firms which use GT, (2) the ways in which GT has been applied at these companies and (3) the costs and benefits of these GT programs. The results of this survey, described below, provide an overview of GT practices in a sample of U.S. firms and indicate the potential usefulness of this innovation for a broad spectrum of U.S. manufacturers.The survey responses indicate that GT is a multifaceted tool which can be applied to a variety of problems in a variety of industrial settings. GT has been adopted by both large and small installations involved in the manufacture of metal items produced in small to medium quantity lots. Although no applications were identified outside metal working, the range of metalworking industries in which GT had been implemented is quite broad. Universally, GT was adopted in response to a particular problem or set of problems. Frequently, the need to curb excessive lead times motivated firms to introduce GT.In terms of implementing and using GT there were a number of interesting findings. First, the survey results confirm that GT is more than cellular manufacturing. In fact, the most popular application of GT was in manufacturing engineering, particularly as an aid in rationalizing the process planning function. Seventy-five percent of the firms had used GT in manufacturing engineering, while fifty-five percent had set up one or more production cells and an equal number had applied GT to product design. A second interesting finding was that, for the majority of firms, informal procedures for identifying and grouping similar items (i.e. by visual inspection or informed judgement) proved inadequate for pursuing GT applications. Consequently, eighty-five percent of the respondents noted that formal classification and coding schemes had been used to aid in identifying and exploiting item similarities. The survey also yielded interesting results with respect to the problems encountered in implementing GT. The firms reported that regardless of the type of application (i.e., product design, manufacturing engineering or cellular manufacturing), human resistance to change was the most serious impediment to successfully introducing GT. This obstacle could be surmounted, in most instances, by GT education and by involving those affected by GT as early in the implementation process as possible. A number of other problems specific to the type of GT application were also noted. With regard to the relative ease of implementing GT in various areas, the respondents generally agreed that establishing cells is fraught with more difficulties than are GT applications in manufacturing engineering or product design.With respect to costs and benefits, 85% of the firms reported that the actual benefits from GT met or exceeded their anticipated benefits. Specific savings frequently mentioned included reduced lead times and easier preparation of process plans. Costs for planning the GT program and for purchasing additional computer hardware and software were the most commonly cited GT-related expenses. In terms of prerequisites for success in implementing GT, the overwhelming majority of respondents agreed that two elements are essential. The first is GT education for all those (managers, supervisors and line personnel) who are affected by the changes that accompany GT's introduction. The second critical factor is top management's commitment to GT principles and support for the personnel involved in directing the GT efforts.Thus, to the extent that the firms included here are representative of a broader spectrum of U.S. manufacturers, one can conclude that in the presence of top management encouragement and a commitment to GT education, batch manufacturers involved in metalworking and facing any of a variety of problems could benefit from putting into practice GT principles. 相似文献
44.
Sanjai Kumar Parahoo Heather Lea Harvey Gihad Yakoob Abdelrahim Radi 《Journal of Travel & Tourism Marketing》2013,30(8):1004-1017
Availability and suitability of public transport enhances the perceived attractiveness of a destination for tourists. Since few studies have investigated how public transport influenced the tourist experience, this study developed and empirically examined a parsimonious conceptual model of satisfaction for tourists using public transport services, with quality and value postulated to influence value, which in turn influenced satisfaction. Using data collected from a judgmental sample of 169 tourists using the Dubai metro, confirmatory factor analysis was used to develop unidimensional and valid measures, after which the study hypotheses were tested using structural equation modeling. Reputation (gamma = 0.99, p < 0.01) was found to influence satisfaction via value, while quality was unexpectedly not found to be a driver for value. Various theoretical and managerial implications are discussed. 相似文献
45.
We analyze short‐term reversal and medium‐term momentum patterns in weekly stock returns in Europe. Focusing on raw and stock‐specific returns, our empirical results show for both return specifications (a) a negative relation between weekly past returns and future returns in the short run and (b) a positive relation in the medium run. However, returns from reversal and momentum strategies based on stock‐specific returns are less volatile. In further analyses, we find short‐term reversal and medium‐term momentum patterns to be connected to stock characteristics. Looking at the potential causes of these effects, our results do not support the idea that short‐term reversal in weekly stock returns is due to an over‐ or underreaction to firm‐specific news nor that it is mainly driven by illiquidity. Medium‐term momentum in weekly stock returns, on the other hand, can be connected to behavioral biases. Our concluding tests confirm that our findings are robust among industries, in subperiods, for the January effect and in varying market states. Finally, while medium‐term momentum strategies remain profitable after accounting for transaction costs, short‐term reversal strategies can be mainly explained by transaction costs due to their high turnover. 相似文献
46.
Lea Mergemeier Jessica Moser Tessa Christina Flatten 《Entrepreneurship & Regional Development》2018,30(7-8):848-876
This study examines the influence of multiple constraints encountered by nascent entrepreneurs (NEs) in their current phase of the venture creation process – disengaged, still trying or started – and on their start-up intention after disengagement. Drawing on a sample of 1872 German NEs collated in 2014, we extend the literature in the field of nascent entrepreneurship and encountered constraints. By applying the theories of planned behaviour and appraisal as an overarching theoretical foundation, we develop our hypotheses. We find that individuals who have recently abandoned their venture have faced significantly more constraints than other NEs. A deeper analysis reveals that financing difficulties and especially certain personal characteristics impede venture creation. Furthermore, our results show that constraints beyond an NE’s own control are lethal for the continuance of the intention to create a new business. We derive important implications for NEs, entrepreneurship education and policymakers. 相似文献
47.
48.
Balance Sheet Management: The Case of Short-Term Obligations Reclassified as Long-Term Debt 总被引:1,自引:0,他引:1
Jeffrey D. Gramlich Mary Lea McAnally & Jacob Thomas 《Journal of Accounting Research》2001,39(2):283-295
We investigate potential management of balance sheet ratios by a sample of firms that reclassify short-term obligations to long-term debt and subsequently declassify that debt (return it to the current liability section). Although aggregate measures of liabilities and equity remain unchanged when firms reclassify (declassify), the practice does increase (decrease) reported measures of liquidity, such as the current ratio, and long-term leverage. Our results suggest that firms reclassify and declassify to smooth reported liquidity and leverage, relative to the prior year and to industry benchmarks. Our evidence is also consistent with firms working around restrictive debt covenants. 相似文献
49.
50.
Harri I. Kulmala Lea Ahoniemi Vesa Nissinen 《International Journal of Production Economics》2009,122(1):385
It is rather typical in organizations that the oldest or the most experienced professionals are taken into the leaders’ positions. However, the expertise in profession does not always refer to good skills in leadership. This phenomenon is recognized both in earlier studies and in this study. Leadership skills can be taught successfully to leaders in duty. The empirical results report from polarized success of organizations according to the leadership behavior. Hence, leadership behavior should be a natural part of performance measurement in order to manage and improve in the area. 相似文献