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81.
Kiridaran Kanagaretnam Robert Mathieu Mohamed Shehata 《Journal of Accounting and Public Policy》2009,28(4):349-365
In January 2005 the Canadian Accounting Standards Board (AcSB) issued three new accounting standards that require Canadian firms to mark-to-market certain financial assets and liabilities and recognize the holding gains and losses related to these items as other comprehensive income or as part of net income. The Board’s objectives for issuing the new standards are (i) to harmonize Canadian GAAP with US and International GAAP, (ii) to enhance the transparency and usefulness of financial statements, and (iii) to keep pace with changes in accounting standards in other countries that are moving towards fair value accounting. This paper investigates empirically whether requiring Canadian companies to report comprehensive income and its components provides the securities market with incremental value-relevant information over the traditional historical-cost earnings approach.Previous empirical studies provide mixed evidence on the value relevance of other comprehensive income and its components. This mixed evidence may be attributed partially to the use of as if methodology to construct an ex-ante measure of other comprehensive income prior to the implementation of SFAS 130, which introduces measurement error. In contrast, this study uses actual data on other comprehensive income for a sample of Canadian firms cross-listed in the US in the period 1998–2003. We find evidence that available-for-sale and cash flow hedges components are significantly associated with price and market returns. We also find that aggregate comprehensive income is more strongly associated (in terms of explanatory power) with both stock price and returns compared to net income. However, we find that net income is a better predictor of future net income relative to comprehensive income. Our findings suggest that mandating all Canadian firms to adopt the new accounting standards is expected to enhance the usefulness of financial statements. Our findings, therefore, should be of interest to Canadian accounting policy makers as they provide ex-ante evidence on the potential usefulness of mandating firms to report comprehensive income and the components of other comprehensive income in their financial statements. 相似文献
82.
The objective of this paper is to examine whether banks discriminate between firms on the basis of their financial condition when assessing the credit default risk, and to what extent corporate governance and auditor quality mitigate such risks in the pricing of new bank loans. The results indicate that, depending on the probability of bankruptcy, banks rely on different monitoring devices. For firms with a low probability of bankruptcy, banks do not rely on the quality of corporate governance or the auditor's industry specialization. However, auditor tenure and a change in auditor affect the spread. For firms with a high probability of bankruptcy, the spread is adjusted for the quality of corporate governance and the auditor's specialization. These results are robust to alternative specifications and measures. 相似文献
83.
Using North American data, we revisit the question first broached by Krueger (1993) and re-examined by DiNardo and Pischke (1997) of whether there exists a real wage differential associated with computer use. Employing a mixed effects model with matched employer–employee data to correct for the fact that workers and workplaces that use computers are self-selected, we find that computer users enjoy an almost 4% wage premium over nonusers. Failure to correct for worker and workplace selection effect leads to a more than twofold overestimate of this premium. 相似文献
84.
Virginie Coudert Mathieu Gex 《Journal of International Financial Markets, Institutions & Money》2010,20(2):109-134
We study the General Motors (GM) and Ford crisis in 2005 in order to determine if the credit default swap (CDS) market is subject to contagion effects. Has the crisis spread to the whole (CDS) market? To answer this question, we study the correlations between CDS premia, by using a sample of 226 CDSs on major US and European firms. We do evidence a significant rise in correlations during the crisis episode, but little “shift-contagion” as defined by Forbes and Rigobon (2002). When using dynamic measures of correlations (EWMA and DCC-GARCH), we also show that correlations significantly increased during the crisis, especially in the first week. 相似文献
85.
This paper aims to analyse and draw together results from similar studies in England, Switzerland and France which investigated farmers’ understanding of soil and compared it with that of scientists, researchers and advisors (collectively called scientists in this analysis). A range of methods were used across the three studies and different theoretical approaches, looking at forms of knowledge, local practice of knowledge production and conceptions of reality, were employed to explain the results. Despite the different contexts, methodologies and theoretical approaches in the three studies, the results reveal similar patterns of difference in farmer and scientist understanding of soil. In the English study, farmers demonstrate a ‘know-how’ form or intuitive working knowledge of soil while advisors rely on scientifically established forms of ‘know-why’ and seek to understand and explain soil processes. Similarly in the Swiss study farmers’ and scientists’ differing perceptions are directed and shaped by their respective aims, methods and context of work. In the French study, farmers and researchers are shown to have different conceptions of soil, they attribute different meaning to the same activities, and use different words and language to describe the same features. In all three studies understanding is shown to be cultural and contextual, as such an integrative theoretical framework is proposed. 相似文献
86.
Mathieu Sauvageau 《工程经济学家》2018,63(3):171-187
Mining projects are subject to multiple sources of market uncertainties such as metal price, exchange rates, and their volatilities. Assessing a mining project's exposure to market risk usually requires Monte Carlo simulations to capture a range of probable outcomes. The probability of a major loss is extracted from the probability density function of simulated prices at a given time into the future. This article proposes an approach to calibrate the stochastic process to be used in Monte Carlo simulations. The simulations are then used for measuring the cash flow at risk of a mining project. To assess the performance of the proposed approach, a case study is conducted on a mining project. The results show that the calibration approach is robust and apt at fitting various stochastic processes to historical observations. 相似文献
87.
Javier Bajo Philippe Mathieu María José Escalona 《International Journal of Intelligent Systems in Accounting, Finance & Management》2017,24(2-3):59-61
This paper summarizes some of the trends in the use of multi-agent technologies in economics. Multiple agent systems, fuzzy sets and neural networks are critical tools used to investigate the emerging economics research agenda related to data mining, dynamic markets stock selection and bank stress testing. This paper reviews the contributions of four such examples. 相似文献
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The paper studies retirement behavior of wage-earners in Belgium—for the first time using a rich survey dataset to analyze retirement incentives as faced by individuals. Specifically, we use SHARE data to estimate a model à la Stock and Wise (Econom Econ Soc 58(5):1151–1180, 1990). Exploring the data on individual life-histories from SHARELIFE, we construct a measure of financial incentive to retire. Our analysis explicitly takes into account the different take-up rates of the various early retirement exit paths across time and ages. The results show that financial incentives play a strong role. Health and education also matter, as do regional differences. Against the general background of the 2020 strategy, we perform a set of policy simulations and illustrate the scope but also the limits associated with selective parametric reforms. 相似文献