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51.
Critics have characterized bond refundings and in-substance defeasances as managerial tactics that artificially inflate reported earnings during periods of rising interest rates, and various accounting and auditing pronouncements suggest that such transactions be subjected to more stringent materiality criteria. Extending work that interprets audit judgment formation as a cognitive phenomenon, this study examines hypothesized relationships between materiality judgments and the size and nature of these debt transactions, client earnings trend, and experience of the auditor. Proceeding beyond this cognitive orientation, the study then interprets judgment formation as a social-behavioral phenomenon by examining the applicability of the bounded rationality perspective to auditing. The results obtained from an experiment involving 212 practitioners at the ranks of partner, manager and senior suggest that the size of item, earnings trend and nature of transaction influence materiality judgments, as mitigated by an auditor's experience. Further, quantitative and qualitative, interview-based evidence suggests the usefulness of viewing audit judgment processes as boundedly rational, social-behavioral phenomena. 相似文献
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53.
In this research we discuss the relationship between CEO and top management team (TMT) member compensation, and explore the implications of TMT pay for firm performance. Specifically, we suggest that firm performance may benefit due to agency and group behavioral issues when top management team member pay is aligned—alignment is defined as the degree to which TMT member pay reflects (1) shareholder interests and (2) key political and strategic contingencies within the firm. In support of our theorizing, we found CEO pay to be related to TMT pay; TMT compensation, in turn, predicted performance (i.e., return on assets and Tobin's q) when aligned with shareholder interests and internal contingencies. Moreover, the effect of CEO pay on future firm performance was dependent on top team pay. Copyright © 2002 John Wiley & Sons, Ltd. 相似文献
54.
Savings are an important determinant of both individual and national wellbeing. Typically, households employ a wide range of mechanisms for saving, including both formal and informal institutions. The choice of savings instrument has important micro- and macroeconomic implications. However, little is known empirically about the patterns of use of these instruments, or the factors affecting household decisions/ abilities to use them. The authors apply household-level data from a nationally representative survey for Pakistan to explore these issues in detail. In particular, they focus on the choice between banks and bisi , an informal saving committee similar in nature to a rotating-savings-and-credit association. 相似文献
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56.
In this discussion that took place at the 2017 University of Texas Private Equity conference, the moderator began by noting that since 2000, the fraction of the U.S. GDP produced by companies that are owned or controlled by global private equity firms has increased from 7% to 15%. What's more, today's PE firms have raised an estimated $1.5 trillion of capital that is now available for investing. And thanks in part to this abundance of capital, the prices of PE transactions have increased sharply, with EBITDA pricing multiples rising from about 8.8X in 2012 to 11.5X at the beginning of 2017. Partly as a consequence of such abundant capital and high transaction prices, the aggregate returns to U.S. private equity funds during this four‐year period have fallen below the returns to the stockholders of U.S. public companies. Nevertheless, the good news for private equity investors is that the best‐performing PE firms have continued their long history of outperforming the market. And the consistency of their performance goes a long way toward explaining why the overwhelming majority of the capital contributed by limited partners continues to be allocated to funds put together by these top‐tier PE firms. In this roundtable, a representative of one of these top‐tier firms joins the founder of a relatively new firm with a middle‐market focus in discussing the core competencies and approaches that have enabled the best PE firms to increase the productivity and value of their portfolio companies. Effective financial management—the ability to manage leveraged capital structures and the process of readying their companies for sale to potential strategic or financial investors—is clearly part of the story. But more fundamental and critical to their success has been their ability to find undervalued or undermanaged assets—and either retain or recruit operating managements that, when effectively monitored and motivated, are able to realize the potential value of those assets through changes in strategy and increases in operating efficiency. 相似文献
57.
Jennifer N. Carpenter Fangzhou Lu Robert F. Whitelaw 《Journal of Financial Economics》2021,139(3):679-696
What capital allocation role can China’s stock market play? Counter to perception, stock prices in China have become as informative about future profits as they are in the US. This rise in stock price informativeness has coincided with an increase in investment efficiency among privately owned firms, suggesting the market is aggregating information and providing useful signals to managers. However, price informativeness and investment efficiency for state-owned enterprises fell below that of privately owned firms after the postcrisis stimulus, perhaps reflecting unpredictable subsidies and state-directed investment policy. Finally, evidence from realized returns suggests Chinese firms face a higher cost of equity capital than US firms. 相似文献
58.
What norms trigger punishment? 总被引:1,自引:0,他引:1
Many experiments have demonstrated the power of norm enforcement—peer monitoring and punishment—to maintain, or even increase,
contributions in social dilemma settings, but little is known about the underlying norms that monitors use to make punishment
decisions, either within or across groups. Using a large sample of experimental data, we empirically recover the set of norms
used most often by monitors and show first that the decision to punish should be modeled separately from the decision of how
much to punish. Second, we show that absolute norms often fit the data better than the group average norm often assumed in
related work. Third, we find that different norms seem to influence the decisions about punishing violators inside and outside
one’s own group. 相似文献
59.
Ruth Pogacar Michal Kouril Thomas P. Carpenter James J. Kellaris 《Marketing Letters》2018,29(2):241-259
This research shows that people implicitly and explicitly prefer sounds that are more common among top brand names (e.g., “S,” “M,” “L,” and “E”). Implicit preferences correlate with explicit willingness to pay more for hypothetical brands with preferred sounds. This suggests that the prevalence of certain sounds among top brands may be a reflection of people’s phonetic preferences. We examine possible processes underlying phonetic preferences, and offer evidence excluding phonetic embodiment, pronunciation-based fluency, and familiarity-based fluency. The results suggest a phonetic frequency process account. Substantively, these findings indicate that certain sounds should be given priority when crafting brand names. 相似文献
60.
STRATEGIC PLANNING AND PERFORMANCE: AN EXPLORATORY STUDY OF HOUSING ASSOCIATIONS IN NORTHERN IRELAND
Roger Courtney Gordon Marnoch Arthur Williamson 《Financial Accountability and Management》2009,25(1):55-78
Based on qualitative data this paper explores the resons for the non-profit housing sectors enthusiastic embrace of strategic planning practices. Evidence is presented on the use of specified techiniques by housing associations in Northeren Ireland and their impact on the performance of the assocaitions. Without dismissing rational goel seeking explanations for adoption, the study concludes the strategic planning is also a legimation seeking practice. Evidence suggest that the contested nature of performance in the non-profit sector makes it hard for chief executives to sustain a rational goal based argument for adopting strategic planing. 相似文献