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101.
The objective of this paper is to present income and expenditure accounts, accumulation accounts, and the asset side of the wealth accounts for the U.S. private national economy in current and constant prices. These accounts are integrated with the production and factor outlay accounts for the U.S. private domestic economy in current and constant prices given in our earlier papers. Taken together, these accounts constitute a complete accounting system in current and constant prices for the private sector of the U.S. economy.
Our complete accounting system incorporates a new concept of the standard of living, defined as the ratio of the quantity index of gross private national expenditures to the quantity index of gross private national consumer receipts. Our concept of the standard of living is similar but not identical to our concept of total factor productivity. Changes in the private standard of living reflect both changes in total factor productivity and changes in the proportion of the total product consumed in the public sector. 相似文献
Our complete accounting system incorporates a new concept of the standard of living, defined as the ratio of the quantity index of gross private national expenditures to the quantity index of gross private national consumer receipts. Our concept of the standard of living is similar but not identical to our concept of total factor productivity. Changes in the private standard of living reflect both changes in total factor productivity and changes in the proportion of the total product consumed in the public sector. 相似文献
102.
Kristian D. Allee Nilabhra Bhattacharya Ervin L. Black Theodore E. Christensen 《Accounting, Organizations and Society》2007
Insights on how ordinary, less-sophisticated investors interpret and process management-issued pro forma earnings numbers are useful to regulators because of concerns that pro forma disclosures are misleading to ordinary investors. Two recent experimental studies [Frederickson, J. R., & Miller, J. S. (2004). The effects of pro forma earnings disclosures on analysts’ and nonprofessional investors’ equity valuation judgments. The Accounting Review, 79(3), 667–686; Elliott, W. B. (2006). Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review, 81(1), 113–133] find that the existence of a pro forma number in the earnings press release as well as the relative placement of the pro forma and GAAP earnings figures within the press release affect the judgments of less-sophisticated investors but not those of more-sophisticated investors. Experimental and archival methodologies complement one another and results that persist in both settings are likely to be robust to both internal and external validity concerns. Therefore, we complement experimental evidence using trade-size-based proxies constructed from intraday transactions data to distinguish the trading activities of less-sophisticated investors from more-sophisticated investors. Our results suggest that less-sophisticated investors rely significantly more on quarterly earnings press releases that include a pro forma number than on those that do not, while more-sophisticated investors exhibit the opposite behavior. This result is consistent with Frederickson and Miller’s experimental evidence. Further, consistent with Elliott’s results, we find that less-sophisticated investors rely more on the pro forma figure when it is placed before the GAAP earnings number in the press release, while more-sophisticated investors’ trading behavior is unaffected by the relative placement of the two earnings metrics. We conclude that the existence of a pro forma number as well as its strategic placement in the press release generally affect the judgments of less-sophisticated (but not more-sophisticated) investors and these inferences are robust because they persist in both experimental and archival settings. 相似文献
103.
This study tests whether the adoption of Australian best practice corporate governance recommendations is associated with financial performance measured by return on assets (ROA) and Tobin's Q. Results suggest that recommended corporate governance structures relating to the adoption of board sub‐committees are sound policy recommendations that enhance performance using the accounting measure ROA and the market‐based measure Tobin's Q. In contrast, the emphasis on board independence guidelines, specifically having outside independent directors, has a negative impact on ROA and Tobin's Q. However, there are conflicting significant results between the accounting and market measures for having a dual CEO/chairperson and board size. 相似文献
104.
Market microstructure noise is a challenge to high-frequency based estimation of the integrated variance, because the noise
accumulates with the sampling frequency. This has led to widespread use of constructing the realized variance, a sum of squared
intraday returns, from sparsely sampled data, for example 5- or 15-minute returns. In this paper, we analyze the impact of
microstructure noise on the realized range-based variance and propose a bias correction to the range-statistic. The new estimator
is shown to be consistent for the integrated variance and asymptotically mixed Gaussian under simple forms of microstructure
noise. We can select an optimal partition of the high-frequency data in order to minimize its asymptotic conditional variance.
The finite sample properties of our estimator are studied with Monte Carlo simulations and we implement it using Microsoft
high-frequency data from TAQ. We find that a bias-corrected range-statistic often leads to much smaller confidence intervals
for the integrated variance, relative to the realized variance.
We should like to thank an anonymous referee and the associate editor for insightful comments on an earlier draft. Parts of
this paper were written while Kim Christensen was at the University of California, San Diego, whose hospitality is gratefully
acknowledged. Mark Podolskij received financial support from CREATES funded by the Danish National Research Foundation, and
Mathias Vetter was supported by the Deutsche Forschungsgemeinschaft grant SFB 475 “Reduction of Complexity in Multivariate
Data Structures.” The code for this paper was written in the Ox programming language, due to Doornik (2002). All views expressed
here are those of the authors and do not necessarily represent the views of Nordea. 相似文献
105.
106.
Mackey Tyson B. Mackey Alison Christensen Lisa Jones Lepore Jason J. 《Journal of Business Ethics》2022,175(1):59-73
Journal of Business Ethics - Investors with a pro-social or sustainability agenda increasingly attempt to influence firm managers to adopt socially responsible behavior, either through... 相似文献
107.
This article reports on development and validation of an instrument for use in measuring student perceptions of leadership skills. The article describes the development process of an instrument through use of subject matter experts for measuring leadership skill perception among students and use of an exploratory factor analysis technique to validate the resulting instrument. These data were obtained from a survey of 214 students in a small liberal arts college of business. The article presents an instrument for assistance with measuring leadership skill perception, development, and importance as well as further reports on the initial validity and reliability measures resulting from the analysis. In addition, the usefulness of the instrument for educators and workplace trainers is explored. 相似文献
108.
Hans B. Christensen 《Review of Accounting Studies》2012,17(3):518-525
Kim and Shi (Rev Account Stud, doi:10.1007/s11142-012-9190-y, this issue) document that voluntary IFRS adoption is associated with significant benefits and argue that the effect is causal??a conclusion that is similar to many published papers on IFRS adoption. Yet voluntary IFRS adopters constitute only a small percentage of the global population of firms, which implies that either practitioners behave irrationally or the benefits are incorrectly estimated by academics. In this discussion I argue that the error is on the part of academics, not practitioners, and that it is mainly due to the lack of exogenous variation in accounting standards. This conclusion is based on inconsistencies between the estimated benefits and costs of IFRS adoption, as well as the accounting standards choices of presumed rational managers. I also propose a contracting explanation for the capital market benefits around IFRS adoption in which managers behave rationally, but IFRS per se is not the cause. 相似文献
109.
Ein kleiner Stolperschritt, ein kurzer Schwindel – schon ist es passiert. Die Folgen sind oft schwerwiegend: Denn Hüftfrakturen
oder Oberschenkelhalsbrüche k?nnen zum Ausl?ser von Pflegebedürftigkeit werden. Besonders gef?hrdet sind ?ltere Menschen. 相似文献
110.
Marc Badia Miguel Duro Bjorn N. Jorgensen Gaizka Ormazabal Hans B. Christensen 《Contemporary Accounting Research》2020,37(3):1720-1755
We exploit two regulatory shocks to examine the informational effects of tightening preexisting mandatory disclosure rules. Canadian National Instrument 51-101 in 2003 and the U.S. rule “Modernization of Oil and Gas Reporting” in 2009 introduced quasi-identical amendments which effectively tightened the rules governing oil and gas reserve disclosures in both countries. We document significant changes in firms' reporting outcomes when the new regulations are introduced. We also find that the reserve disclosures filed under the new regulations are more closely associated with stock price changes and with decreases in bid-ask spreads. Our findings are robust to controlling for other confounding factors such as time trends, other information disclosed simultaneously, financial reporting incentives, mispricing, and monitoring efforts. 相似文献