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排序方式: 共有128条查询结果,搜索用时 15 毫秒
71.
Using data from a national survey, this study analyses US consumers’ acceptance of genetically modified foods that provide additional nutritional benefits. Using an ordered probit model, this study examines the relation between the willingness to consume genetically modified foods and consumers’ economic, demographic and value attributes. Empirical results suggest that despite having some reservations, especially about the use of biotechnology in animals, American consumers are not decidedly opposed to food biotechnology. Consumers’ economic and demographic variables are only weakly related to their acceptance of food biotechnology, especially when technology involves plant‐to‐plant DNA transfer. However, public trust and confidence in various private and public institutions are significantly related to their acceptance of food biotechnology. Overall, consumer acceptance of bioengineered foods is driven primarily by public perceptions of risks, benefits and safety of these food products. 相似文献
72.
Many recent empirical studies on inter-related factor demands involve factor demand functions whose arguments depend on the researcher's arbitrary normalization rule. This paper shows how sensitive the estimated elasticities are to the various normalizations that are possible. Alternatives that are not dependent on a normalization are suggested. 相似文献
73.
ABSTRACTSouth Asia is a region characterized by a culture of son preference, severe discrimination against daughters, and excess levels of female mortality, leading to what Amartya Sen called the phenomenon of “missing women.” However, the onset of fertility decline across the region has been accompanied by considerable divergence in this phenomenon. In India, improvements in overall life expectancy have closed the gender gap in mortality rates among adults, but persisting gender discrimination among children and increasing resort to female-selective abortion has led to growing imbalance in child sex ratios and sex ratios at birth. In Bangladesh, by contrast, fertility decline has been accompanied by a closing of the gender gap in mortality in all age groups. Using quantitative and qualitative data, this study explores changing attitudes toward sons and daughters in Bangladesh to explain why the phenomenon of “missing women” has played out so differently in these two neighboring countries. 相似文献
74.
Santanu Mitra Talal Al‐Hayale Mahmud Hossain 《Journal of Business Finance & Accounting》2019,46(5-6):569-607
The study investigates how late 10K filers adapt their financial reporting strategy in the post‐late filing period in their response to bad publicity, negative market sentiment, and higher stakeholders’ scrutiny resulting from reporting delays. Both the level and change regressions show that late 10K filers significantly reduce the use of discretionary accruals from pre‐ to post‐late filing year. However, they simultaneously increase real transaction management over the same time period. The trade‐offs between the two earnings management techniques are more prominent when the late filers have a strong incentive to meet or beat earnings benchmarks. Our primary results are robust when late filings are caused by accounting, auditing, and internal control issues, and when the late filers cited no meaningful reason for late 10K filings. It is further evident that late filers with material internal control weaknesses and late filers that subsequently restate their financial statements make relatively higher trade‐offs than the matched non‐late filers. Finally, the trade‐offs between reduced accruals and increased real transaction management are stronger for the accelerated filers, and for the late filers audited by Big 4 auditors. 相似文献
75.
We find that mergers and acquisitions (M&As) occurring after the 2007–2009 financial crisis were significantly more value enhancing than precrisis M&As, in both the short and long term. This superior postcrisis performance can be attributed to an increase in external financing constraints following the crisis that caused a decline in general financing availability. This decline restricted the universe of potential acquiring firms to those that were less financially constrained, whereas the typical postcrisis target firm was more financially constrained. As a result, postcrisis acquirers were able to obtain targets at more attractive prices relative to their intrinsic value during the precrisis period when external financing was much less constrained. We also find that the typical postcrisis acquirer had greater long-term focus than their precrisis counterparts and used their financial strength to capitalize on strategic opportunities. 相似文献
76.
This study investigates how the additional capital and liquidity requirements of Basel III would increase the resilience of banks. In particular, using panel data from 2007 to 2014, we examine the resilience of banks in the BRICS economies. Our results suggest that a 10% increase in capital adequacy ratio (CAR), Tier 1 capital ratio (TRA), and leverage ratio (LEV), the resilience (as measured by Z-Score of banks) increases by about 2.18, 0.89 and 1.31%, respectively. Similarly, for a 100% increase in liquidity coverage ratio (LCR), the resilience of banks increases by 0.51%, 1.10% and 1.19%, respectively, in the models associated with CAR, TRA, and LEV. Hence, our findings suggest that the CAR is robust to increase the resilience of banks. Our study also reveals that the LCR and LEV are the most effective to increase the resilience of banks if implemented simultaneously. We also find that the stage of economic development does not matter in formulating policies for the BRICS economies, and finally, we provide empirical evidence that economy-wide risk, such as a financial crisis, does not affect the resilience of banks and it influences the resilience of banks in the BRICS economies in the same way before and after the crisis. 相似文献
77.
As Australia becomes an increasingly important equity market, the level of information disclosed by Australian listed companies is likely to be of interest to a growing audience of prospective investors. This study tests the relation between five firm-specific variables drawn from agency theory and the general level of financial information voluntarily disclosed by companies listed on the Australian Stock Exchange. The five variables are foreign listing status, firm size; leverage, assets-in-place and type of audit firm. The empirical evidence suggests that foreign listing status, firm size, and type of audit firm are significantly related to the level of information voluntarily disclosed by listed companies. 相似文献
78.
Donal Byard Mahmud Hossain Santanu Mitra 《Journal of Accounting and Public Policy》2007,26(6):733-748
This study examines earnings management by US-based oil companies in the period immediately after the impact of hurricanes Katrina and Rita. We show that large petroleum refining firms – but not the smaller crude oil and natural gas production companies – recorded significant abnormal income-decreasing accruals in the fiscal quarter immediately after the impact of hurricanes Katrina and Rita (Q4 of 2005). In addition, we show that these results are driven by abnormal current accruals. Prior studies show that some firms respond to periods of heightened political scrutiny by recording abnormal income-decreasing accruals (e.g. [Cahan, S., 1992. The effect of antitrust investigation on discretionary accruals: a refined test of the political cost hypothesis. The Accounting Review 67 (1), 77–96; Han, J., Wang, S., 1998. Political costs and earnings management of oil companies during the 1990 Persian Gulf Crisis. The Accounting Review 73 (1), 103–118]). Our results add to this stream of research by examining a political cost-increasing event that occurred after the passage of the Sarbanes–Oxley Act (SOX) of 2002. The results suggest that in the post-SOX period managers continue to engage in income-decreasing earnings management during periods of heightened political cost sensitivity, at least in the case of large petroleum refining firms. 相似文献
79.
In the present study, we examine the value-relevance of pension transition adjustments and other comprehensive income (OCI)
components in the initial adoption year of Statement of Financial Accounting Standard (SFAS) 158—Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans. Using a sample of 697 Standard and Poor (S&P) firms with the fiscal year ending on December 31, 2006, we perform several
cross-sectional regression analyses to test the value-relevance of transition adjustments and OCI components in presence of
various earnings measures. The results indicate that there is a negative relationship between both the level and change in
stock returns and the magnitude of pension transition adjustments. We also find earnings measures and some OCI components
are significantly associated with stock returns. When analyzed separately, we find our main results are mostly confined to
the sample large S&P 500 firms. We do not find any result for the S&P mid-cap and small-cap firms. The overall results suggest
the stock market negatively reacts to the adverse impact of SFAS #158 pension transition adjustments on net worth and future
cash flows when the impact is substantial in its magnitude in dollar terms. The study further provides useful insight into
the information processing by documenting that the market evaluates accounting information more effectively when such information
is recognized in the financial statements rather than disclosed only in the financial footnotes. 相似文献
80.
Niaz Mahmud Zafri Ahmed Aflan Prithul Ivee Baral Moshiur Rahman 《International journal of injury control and safety promotion》2020,27(3):300-307
Abstract Although the rate of road crashes and their severity is relatively higher in developing countries, there is still a lack of research on pedestrian-vehicle crash severity in these contexts, particularly in Bangladesh. Therefore, this study aimed to identify the contributing environmental, road, and vehicular factors that influenced pedestrian—single-vehicle crash severity in Dhaka, a megacity and the capital of Bangladesh. A binary logistic regression model was developed in this study by analyzing a data set of pedestrian—single-vehicle crashes involving casualties in Dhaka from 2010 to 2015. The model identified seven significant factors influencing pedestrian-vehicle crash severity. Significant factors increasing the likelihood of fatal crashes included crashes during adverse weather, dawn/dusk period, night period (where street light was absent), off-peak period, crashes where road divider was unavailable, road geometry was straight and flat, and crashes those were occurred by heavier vehicles. Besides, crashes at three-legged intersections were less likely to be fatal. Both similarities and differences were found among the significant factors influencing pedestrian-vehicle crash severity in Dhaka from the findings of the developed countries. The findings of this study would help transport engineers and planners to design safer roadways for both pedestrians and vehicles. 相似文献