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Craig E. Landry Paul Hindsley Okmyung Bin Jamie B. Kruse John C. Whitehead Ken Wilson 《Southern economic journal》2011,77(4):991-1013
The city of New Orleans suffered extensive damage as a result of Hurricane Katrina. Rebuilding involves decisions on investment in protective measures. An exhaustive list of protective measures has been studied in planning documents, with public comment solicited in town hall meetings. In this study we employ a different approach to examine public sentiment toward the selection and investment in protective measures. Our study uses a stated preference choice experiment with a stratified sample to investigate individuals' willingness‐to‐pay for rebuilding New Orleans's man‐made storm defenses, restoring natural storm protection, and improving evacuation options through a modernized transportation system. We target residents of the New Orleans metropolitan area as well as other U.S. citizens. Our results indicate that individuals are willing to pay for increased storm protection for New Orleans, but values differ among residents of the New Orleans metropolitan area and other U.S. citizens. 相似文献
578.
Drawing on the triangulation framework of audit evidence ( and ), we experimentally test for the conditions, if any, under which financial-statement auditors alter their fraud-risk assessments based on whether external evidence provides positive or negative news about underlying business performance. We focus on the condition in which two kinds of management-controlled audit evidence – evidence from the financial statements and evidence from internal data depicting performance of a key business process – is contradicted by external evidence suggesting that a key business objective has not been attained. According to the triangulation framework, such contradictory external evidence should heighten auditors’ skepticism about the veracity of management-controlled evidence and increase their assessment of fraud risk. 相似文献
579.
Ken B. Cyree 《The Quarterly Review of Economics and Finance》2010,50(3):341-351
This study investigates what target, market, and acquirer characteristics influence book value multiples in 288 non-public bank acquisitions from 2001 Q3 to 2005 Q4. Multiples rise with acquirer size and capital ratios. Targets with high proportions of industry-adjusted core and large deposits have higher multiples. When using target variables relative to acquirers, multiples rise with higher proportions of core and large deposits, larger average bank size in the market, and relative growth in assets, loans, and deposits as well as market growth. In contrast to prior findings for public targets, acquirers do not pay premiums for target accounting performance. 相似文献
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Public Debt Management: Theory and History. Edited by Rudiger Dornbusch and Mario Draghi. Cambridge University Press, Cambridge (1990). xix + 354 pp. £30.00. ISBN 0 521 39266 7. Understanding the UK Economy Edited by P. Curwen. Macmillan, London (1990). xvii + 359 pp. £35.00. ISBN 0333 51104 2. Politics and Public Policy in Scotland By Arthur Midwinter, Michael Keating and James Mitchell. Macmillan, London (1991). xii + 240 pp. £9.99. ISBN 0333 52265 6. 相似文献