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41.
Santanu Mitra Mahmud Hossain Donald R. Deis 《Review of Quantitative Finance and Accounting》2007,28(3):257-285
The present study examines the empirical relationship between ownership characteristics and audit fees. The basic premise
is that the level of ownership sophistication and the extent to which ownership is large and substantial impact the effectiveness
of stockholder monitoring on corporate affairs including the financial reporting process. Furthermore, high managerial ownership
firms may experience a decline in agency problems in financial reporting due to a decrease in managerial propensity to misreport
financial results. By employing a cross-sectional least squares regression analysis for a sample of 358 New York Stock Exchange-listed
firms audited by the Big Five auditors, we find evidence of a significantly positive relationship between diffused institutional
stock ownership (i.e., having less than 5% individual shareholding) and audit fees, and a significantly negative relationship
between institutional blockholder ownership (i.e., having 5% or more individual shareholding) and audit fees. Finally, we
document that managerial stock ownership is negatively associated with audit fees. We do not, however, find evidence of any
relationship between noninstitutional blockholder ownership (with at least 5% individual stock ownership) and audit fees.
The study's main results hold in various specification tests including when the effects of board-related and audit committee
variables are factored in the analysis. Based on the observed relationship between the ownership variables and audit fees,
we suggest that the ownership characteristics of a firm as a part of its governance mechanism constitute an important determinant
of audit fees.
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Donald R. DeisEmail: |
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Chief Financial Officers’ Short‐ and Long‐term Incentive‐based Compensation and Earnings Management 下载免费PDF全文
This study examines the association between chief financial officers’ (CFOs) short‐ and long‐term compensation and discretionary current and non‐current accruals. The CFO's cash bonus is used as a measure of short‐term incentives and shares plus options is used as a measure of long‐term incentives. The results show a significant and positive association between CFOs’ short‐term compensation and the absolute value of discretionary current accruals. The results also show a significant and positive association between CFOs’ long‐term compensation and the absolute value of discretionary non‐current accruals. STUDY provides evidence that the earnings management behaviour of CFOs is associated with type of CFO compensation. 相似文献
44.
Bose Sudipta Ali Muhammad Jahangir Hossain Sarowar Shamsuddin Abul 《Journal of Business Ethics》2022,179(3):819-847
Journal of Business Ethics - This study examines the impact of the Chief Executive Officer (CEO)’s interlocking, created through serving on other companies’ audit committees and/or... 相似文献
45.
Akhand Akhtar Hossain 《Applied economics》2013,45(52):5667-5688
This article provides an overview of the trends and movements of CPI-inflation in Bangladesh since the early 1950s and examines the key issues in rule-based monetary policy for price stability, implying low and stable inflation, in this country. Under a fixed exchange rate system, inflation in Bangladesh was moderately high and volatile during the 1950s and 1960s. Since the country’s independence from Pakistan in 1971, inflation in Bangladesh has remained moderately high on average and highly volatile and persistent under a fixed-pegged exchange rate system or under a managed floating system since 2003. Using data from the early 1970s or earlier depending on data availability, the article undertakes both Granger-causality and the structural vector autoregression (SVAR) analysis with two models. The first model is comprised of such variables as inflation, the real interest rate, the real exchange rate and output growth, and the second model is comprised of the volatilities of money growth, real output growth and inflation. Then, based on the empirical findings, the article concludes that a rule-based monetary policy, namely monetary targeting or inflation targeting, remains appropriate for Bangladesh provided that it adopts a more flexible, if not freely floating, exchange rate system. The article suggests that the use of monetary policy to achieve multiple objectives under a fixed-pegged exchange rate system creates a time-inconsistency problem, reduces monetary policy credibility and makes it (monetary policy) ineffective in lowering inflation and its volatility. Low credibility of monetary policy in particular raises inflation persistence. Within the present monetary-policy framework in Bangladesh, the article illustrates how the fixed-pegged exchange rate system has generated money growth volatility in the presence of large-scale inflows of overseas workers’ remittances and readymade garments export earnings. This does not seem to be a concern of the central bank of Bangladesh (Bangladesh Bank); rather, it (Bangladesh Bank) pursues monetary-base targeting to keep inflation low and stable after considering economic growth. The consequent diminishing credibility of monetary policy has kept inflation volatile and persistent, which has adversely affected economic growth. 相似文献
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An Examination of Long-Term Abnormal Stock Returns and Operating Performance Following R&D Increases 总被引:1,自引:0,他引:1
We examine a sample of 8,313 cases, between 1951 and 2001, where firms unexpectedly increase their research and development (R&D) expenditures by a significant amount. We find consistent evidence of a misreaction, as manifested in the significantly positive abnormal stock returns that our sample firms' shareholders experience following these increases. We also find consistent evidence that our sample firms experience significantly positive long‐term abnormal operating performance following their R&D increases. Our findings suggest that R&D increases are beneficial investments, and that the market is slow to recognize the extent of this benefit (consistent with investor underreaction). 相似文献
48.
Lithuania's food demand during economic transition 总被引:1,自引:0,他引:1
The linear approximate version of the almost ideal demand system (LA‐AIDS) model is estimated using data from the Lithuanian household budget survey (HBS) covering the period from July 1992 to December 1994. Price and real expenditure elasticities for 12 food groups were estimated based on the estimated coefficients of the model. Very little or nothing is known about the demand parameters of Lithuania and other former socialist countries, so the results are of intrinsic interest. Estimated expenditure elasticities were positive and statistically significant for all food groups, while all own‐price elasticities were negative and statistically significant, except for that of eggs which was insignificant. Results suggest that Lithuanian household consumption did respond to price and real income changes during their transition to a market‐oriented economy. 相似文献
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