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61.
A Study of Accountants' Judgments With Respect to the Provision of Consolidated Financial Statements
The release of the Australian Accounting Standards Board AASB 1024. Consolidated Accounts. in September 1991 represents a fundamental shift in concept, criteria and approach. The Standard is based on the entity concept and adopts 'capacity to control' as the sole criterion for identifying related entities for the purpose of preparing consolidated financial statements. A conceptual (substance-over-form) approach is used to implement the control criterion. In essence, this approach requires accountants to make professional judgments about the existence of control based on the substance of group structures and arrangements rather than their legal form. Concerns about the subjectivity and possible variability of accountants' judgments cast some doubt on the operational effectiveness of the conceptual approach. In response to these concerns, this paper reports the results of an experiment that examines the consolidation judgments accountants make in response to a number of hypothetical scenarios. The purpose of this paper, therefore, is to provide some insights into the likely quality and reliability of consolidation judgments under the conceptual approach adopted by AASB 1024. The results indicate that accountants can be expected to exhibit broad consensus in their consolidation judgments. In addition, an analysis of the variables suggests that the degree of share ownership is the most significant factor in making such judgments. Nevertheless, other factors including the composition of the board of directors, the existence of a special arrangement, and interactions with the other variables also proved to be significant. Overall, the study provides tentative support for the conceptual approach adopted in AASB 1024. 相似文献
62.
This paper looks at the value generated to shareholders by the announcement of mergers and acquisitions involving firms in the European Union over the period 1998–2000. Cumulative abnormal shareholder returns due to the announcement of a merger reflect a revision of the expected value resulting from future synergies or wealth redistribution among stakeholders. Target firm shareholders receive on average a statistically significant cumulative abnormal return of 9% in a one‐month window centred on the announcement date. Acquirers’ cumulative abnormal returns are null on average. When distinguishing in terms of the geographical and sectoral dimensions of the merger deals, our main finding is that mergers in industries that had previously been under government control or that are still heavily regulated generate lower value than M&A announcements in unregulated industries. This low value creation in regulated industries becomes significantly negative when the merger involves two firms from different countries and is primarily due to the lower positive return that shareholders of the target firm enjoy upon the announcement of the merger. This evidence is consistent with the existence of obstacles (such as cultural, legal, or transaction barriers) to the successful conclusion of this type of transaction, which lessen the probability of the merger actually being completed as announced and, therefore, reduce its expected value. 相似文献
63.
Carlos Ocaña J. Ignacio Peña & Doloros Robles 《Journal of Business Finance & Accounting》1997,24(1):145-153
This paper measures the share price returns to Spanish takeover targets over the period 1990 to 1994. Using several estimation and testing methods, we show that target shareholders gain significant abnormal returns in the announcement period. In the first part of the year before the announcement period, firms that become targets do not show significant abnormal returns, though there is some significant upturn in the two months before the bid. 相似文献
64.
Anjel Errasti Ignacio Bretos Carmen Marcuello 《Annals of Public and Cooperative Economics》2023,94(4):1061-1084
In recent decades, the largest European worker cooperatives, and those that are the most emblematic in their countries, have been transformed into multinational companies. This article examines workers’-cooperative multinationality by providing a classifying tool based on the interaction between control rights and return rights held by foreign employees in the subsidiaries of multinational cooperatives. We illustrate our matrix of cooperative multinationality by classifying an internationalized historical cooperative, Up Group (formerly Chèque Déjeuner, SCOP). In the last few decades, the French cooperative Up has become a hybrid multinational player in the employee benefits industry by setting up capitalist subsidiaries both in France and overseas. The case study also reports on Up's innovative attempt to produce a global cooperative or a more democratic multinational enterprise through converting subsidiaries’ employees into associates. 相似文献
65.
José Albors-Garrigós Carlos A. Rincon-Diaz Juan Ignacio Igartua-Lopez 《Technology Analysis & Strategic Management》2014,26(1):37-53
Research technology organisations or RTOs have attracted academic interest in the last decade due to their role as technology transfer agents and R&D collaborative leaders for firms and especially for small and medium enterprises (SMEs). Although their role within the diversity of specialised structures in generating R&D for industry in National Innovation Systems is recognised, there are scarce publications in relation to their strategies, performance or characteristic, as leaders of R&D collaboration with SMEs. The aim of this work is to identify the role, barriers and facilitators for RTOs performance as well as to develop a contingency relationship between industry environment, strategy, organisational structure and other factors for successful technology transfer from technology organisations to SMEs. This research is based on a field study conducted on 14 technology organisations based in the Valencia region, working with various industry sectors. 相似文献
66.
Ignacio Flores Claudia Sanhueza Jorge Atria Ricardo Mayer 《Review of Income and Wealth》2020,66(4):850-874
We present a novel series of Chilean top-income shares covering half a century, mainly based on income-tax declarations and the National Accounts. Such a time frame of analysis is still rare in the literature of developing countries. We distinguish between a fiscal-income series (1964–2017) and an adjusted series (1990–2017). The former covers individual income, while the latter also includes corporate undistributed profits, which affects both levels and trends. The fiscal-income estimates start with low levels and a decreasing trend over the 1960s. They then increase rapidly during the dictatorship years (1973–89). The series ends with a high, yet slowly decreasing, concentration for most of the recent democratic period (1990–2017). By contrast, the adjusted series has followed a U-shape since the return of democracy, contradicting the established consensus on falling inequality over the period. Furthermore, Chile ranks among the most unequal countries in both the OECD and Latin American countries over the period. 相似文献
67.
Ignacio Bretos Marie J. Bouchard Alberto Zevi 《Annals of Public and Cooperative Economics》2020,91(3):351-358
Social economy enterprises (SEEs) are arousing notable interest as promising alternatives where social innovation, business ownership and governance are concerned. In this context, a renewed debate about the internal changes and organizational trajectories experienced by these organizations has emerged in the scholarly literature. This special issue aims to contribute to ongoing debates in this field by advancing our understanding of the external pressures and internal dynamics that can trigger degeneration in SEEs, the conditions and factors that allow SEEs preserving their hallmark values and practices, and the resources and processes of organizational change that SEEs can deploy to overcome degeneration and regenerate. In this editorial introduction we introduce the topic of research, describe the content of the current special issue, and highlight some conclusions and possible directions for future research. 相似文献
68.
The stability and breakup of nations: a quantitative analysis 总被引:1,自引:0,他引:1
Klaus Desmet Michel Le Breton Ignacio Ortuño-Ortín Shlomo Weber 《Journal of Economic Growth》2011,16(3):183-213
This paper quantitatively analyzes the stability and breakup of nations. The tradeoff between increasing returns in the provision
of public goods and the costs of greater cultural heterogeneity mediates agents’ preferences over different geographical configurations,
thus determining the likelihood of secessions and unions. After calibrating the model to Europe, we identify the regions prone
to secession and the countries most likely to merge. We then estimate the implied monetary gains from EU membership. As a
test of the theory, we show that the model can account for the breakup of Yugoslavia and the dynamics of its disintegration.
We find that economic differences between the Yugoslav republics determined the order of disintegration, but cultural differences,
though small, were key to the country’s instability. The paper also provides empirical support for the use of genetic distances
as a proxy for cultural heterogeneity. 相似文献
69.
Ignacio Danvila del Valle Miguel Angel Sastre Castillo 《The International Entrepreneurship and Management Journal》2009,5(2):139-163
This article analyses the importance of training as a creator of human capital, which enables a company to obtain competitive
advantages that are sustainable in the long-term that result in greater profitability. The study is based on the general theoretical
framework of resource and capacity theory. The study not only analyses the impact of the influence of training on performance;
it also attempts to analyse the nature of such a relationship in greater depth. This being the case, an attempt has been made
to measure explanatory capacity from two different perspectives: the universalistic approach and the contingent approach.
At the outset, two hypotheses are formulated that attempt to quantify the relationship from a universalistic perspective to
later, in two more hypotheses, incorporate the potential moderating effect of the strategy into the model, in order to verify
whether or not this strategy improves the explanatory power of our model of analysis.
相似文献
Miguel Angel Sastre CastilloEmail: Email: |
70.
Alejandro F. Mac Cawley ngel Sevil Roberto S. Vassolo Jos Ignacio Sepúlveda Vargas 《Journal of Management Studies》2019,56(7):1482-1512
In this paper, we explore the conditions of entry‐timing advantages in renewable natural resource industries. Drawing from behavioural theory of the firm, we classify firms in two groups depending on the different heuristics used to make entry decisions when facing the cyclical endogenous nature of these industries: crowd firms are procyclical, making decisions based on the current phase of the industry cycle, whereas anti‐crowd firms follow a countercyclical strategy, making uncertain, and risky decisions by estimation of the next phase of the cycle. Therefore, anti‐crowd firms anticipate the deployment of resources each cycle, potentially gaining entry‐timing advantages beyond those provided by traditional competitive isolating mechanisms. Through a mathematical simulation of a performance feedback model, we reveal that the entry‐timing advantage of the anti‐crowd group becomes possible when the rivalry in the industry and the price sensitivity of competitors are high, and when the time required to deploy the resources is short. 相似文献