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51.
Since modern China was closed to the outside world until 1979, research on management issues within organizations operating in the Chinese context is a relatively recent phenomenon. In this study, we analyzed this body of research by performing a citation analysis on 226 research articles on this topic published in 20 leading English language academic journals over the past 16 years (1984–1999). The citation impact analysis identified the 52 most cited articles and the academic journals as well as the most influential authors on this research. We examined the issues or topics in these 52 influential articles and suggest some directions for future research. 相似文献
52.
Most studies of exchange rate exposure of stock returns do not address three relevant aspects simultaneously. They are, namely: sensitivity of stock returns to exchange rate changes; sensitivity of volatility of stock returns to volatility of changes in foreign exchange market; and the correlation between volatilities of stock returns and exchange rate changes. In this paper, we employ a bivariate GJR-GARCH model to examine all such aspects of exchange rate exposure of sectoral indexes in Japanese industries. Based on a sample data of fourteen sectors, we find significant evidence of exposed returns and its asymmetric conditional volatility of exchange rate exposure. In addition, returns in many sectors are correlated with those of exchange rate changes. We also find support for the “averaged-out exposure and asymmetries” argument. Our findings have direct implications for practitioners in formulating investment decisions and currency hedging strategies. 相似文献
53.
Summary. This paper attempts to merge two strands of the literature on relative deprivation and generalized Gini indices by designing
a new class of generalized Gini indices based on the concept of relative deprivation. In this connection, rank-dependent marginal
deprivation functions are introduced. A new class of generalized Gini indices is derived axiomatically. It turns out to be
the sum of modified versions of the S-Gini and the I-Gini introduced by Donaldson and Weymark (1980).
Received: December 23, 1998; revised version: November 9, 1999 相似文献
54.
Some Cross-Cultural Evidence on Ethical Reasoning 总被引:1,自引:0,他引:1
This study draws on Kohlberg's Cognitive Moral Development Theory and Hofstede's Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede's Culture Theory predictions. 相似文献
55.
Abeysinghe Tilak Balasooriya Uditha Tsui Albert 《Journal of quantitative economics》2003,1(1):103-113
Univariate models offer the most convenient options for forecasting and ARIMA models are still the most popular among them. The ARIMA modelling, however, requires long data series. This paper shows that a regression model may be estimated with a far greater efficiency in very small samples compared to the corresponding ARIMA model. As a result the larger information set used in a regression model may compensate for the small sample size and improve the forecast efficiency substantially. Three applications which utilize autoregressive forecasts on the exogenous variables highlight the gains in forecast efficiency in small samples from regressions over the ARIMA models.
相似文献56.
Summary. We study the effect of cross-shareholding among two competing firms on their bidding behavior and the expected sales revenue for the seller in an auction environment. The bidders private signals are independent, and the model encompasses the private values model and a particular common value model as special cases. When cross-shareholding is symmetric, the bids decrease towards the collusive level as the degree of cross-shareholding increases. The Revenue Equivalence result no longer holds: the first-price auction generates higher expected revenue for the seller than the second-price auction.With asymmetric cross-shareholding, revenue comparisons are only possible in the common value setting. Expected revenue for the seller is again higher in the first-price than in the second price auction. Bidding behavior in the second-price auction is more sensitive to changes in cross-shareholding and the value environment than in the first-price auction.Received: 18 September 2000, Revised: 27 May 2003, JEL Classification Numbers:
C72, D44.Correspondence to: Sudipto DasguptaWe thank Sugato Bhattacharyya, Paul Klemperer, Kunal Sengupta and Guofu Tan for helpful discussions, and an anonymous referee for suggestions that improved the paper. The usual disclaimer, of course, applies. 相似文献
57.
Karen M. Y. Lai Bin Srinidhi Ferdinand A. Gul Judy S. L. Tsui 《Contemporary Accounting Research》2017,34(3):1681-1714
We examine whether the presence of female directors and female audit committee members affect audit quality in terms of audit effort and auditor choice by using observations from a sample of U.S. firms, spanning the years 2001–2011. We find, after controlling for endogeneity and other board, firm, and industry characteristics, that firms with gender‐diverse boards (audit committees) pay 6 percent (8 percent) higher audit fees and are 6 percent (7 percent) more likely to choose specialist auditors compared to all‐male boards (audit committees). Our findings suggest that boards (audit committees) with female directors (members) are likely to demand higher audit quality, ceteris paribus. 相似文献