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661.
Francis A. McGuire F. Dominic Dotta Vio Joseph T. O'leary 《Leisure Sciences: An Interdisciplinary Journal》2013,35(4):251-257
Abstract Data from the 1982–1983 Nationwide Recreation Survey were used to determine whether late life differences in leisure behavior reflect a response to early life patterns or present‐day socioeconomic differences. Individuals aged 65 and over were categorized as either “expanders”; or “contractors”; based on their pattern of leisure involvement. Differences in lifelong learning of leisure activities between these two groups were examined. In addition, a discriminant analysis was done to determine whether present‐day differences on socio‐demographic variables were effective in differentiating between expanders and contractors. Results showed that expanders altered their leisure patterns by the addition of new activities throughout the life span whereas contractors learned most of their outdoor recreation activities before age 21. However, none of the socio‐demographic variables used in this study were effective in differentiating between the expanders and contractors. 相似文献
662.
Claudia Jurowski Muzaffer Uysal Daniel R. Williams Francis P. Nog 《Journal of Sustainable Tourism》2013,21(2):73-86
This study links visitor preferences to environmental attitudes in an effort to assist national park managers reconcile the public demand for both protection of the natural environment and its utilisation. Support was found for the hypothesis that visitors with ecocentric views will prefer that national park resources be allocated to protect and preserve the environment while those with anthropocentric inclinations will favour transforming the environment. The results suggest that park resource managers may need to consider alternative management practices for the two groups as well as monitor changes in environmental attitudes that will impact preferences for park management practices. 相似文献
663.
This paper studies the importance of heterogeneous beliefs for the dynamics of asset prices. We focus on currency markets, where the absence of short-selling constraints allows us to perform sharper tests of theoretical predictions. Using a unique data set with detailed information on foreign-exchange forecasts, we construct an empirical proxy for differences in beliefs. We show that this proxy has a strong effect on the implied volatility of currency options beyond the volatility of macroeconomic fundamentals. We document that differences in beliefs impact also on the shape of the implied volatility smile, on the volatility risk-premiums, and on future currency returns. 相似文献
664.
Prior research emphasizes the centrality of audit offices in understanding auditing practices, and documents significant interoffice variation in audit outcomes based on industry expertise and office size. Our study examines how two city‐specific labor characteristics also affect audit offices and local audit markets: the city's average educational attainment, and the number of accountants in a city, which proxy for a city's human capital. Our argument draws on the urban economics literature and predicts that the level of human capital in a city is positively associated with an audit office's ability to conduct high‐quality audits. As expected, there is a positive association between audit quality (quality of audited earnings and accuracy of going‐concern reports) and average education level in the city in which the lead engagement office is located. This association is generally significant for both Big 4 and non‐Big 4 offices, but is relatively stronger for non‐Big 4 firms that are more tied to local labor markets. A company is also more likely to choose a non‐Big 4 auditor in cities with higher educational levels and relatively more accountants, and there is evidence of higher non‐Big 4 audit fees as a city's education level increases. Collectively, these results suggest that local labor characteristics affect audit offices, audit quality, and the ability of non‐Big 4 auditors to compete with Big 4 auditors in the audits of public companies. 相似文献
665.
We use Bayesian structural time series (BSTS) methodology to test whether the Wall Street Reform and Consumer Protection Act of 2010 (DF) caused changes in community bank business models. The BSTS methodology uses the pre-DF period to create synthetic counterfactuals for community-bank dependent variables of interest. In the post-DF period, the counterfactuals become predictions of the dependent variables had DF not been enacted. Comparing post-DF predicted versus actual dependent variables allows us to estimate the causal impact of DF on these variables of interest. We find that relative to assets, community banks significantly reduce their lending activities and significantly increase investment in securities and excess reserves. 相似文献
666.
Francis Duval Jean-Philippe Boucher Mathieu Pigeon 《The Journal of risk and insurance》2023,90(2):421-458
Usage-based insurance is becoming the new standard in vehicle insurance; it is therefore relevant to find efficient ways of using insureds' driving data. Applying anomaly detection (AD) to vehicles' trip summaries, we develop a method allowing to derive a “routine” and a “peculiarity” anomaly profile for each vehicle. To this end, AD algorithms are used to compute a routine and a peculiarity anomaly score for each trip a vehicle makes. The former measures the anomaly degree of the trip compared with the other trips made by the concerned vehicle, while the latter measures its anomaly degree compared with trips made by any vehicle. The resulting anomaly scores vectors are used as routine and peculiarity profiles. Features are then extracted from these profiles, for which we investigate the predictive power in the claim classification framework. Using real data, we find that features extracted from the vehicles' peculiarity profile improve the classification. 相似文献
667.
Alan de Bromhead David Jordan Francis Kennedy Jack Seddon 《The Economic history review》2023,76(2):415-444
When and why did Sterling Area countries stop holding sterling as the majority of their foreign exchange reserves? This paper takes a comparative approach to examine the relative importance of various determinants of adherence to sterling in its declining years as an international currency. Using an original cross-national panel dataset covering the period 1965–79, we conduct survival analysis which systematically evaluates a comprehensive set of economic and political factors, at the country level as well as in international relations, about when and why countries chose to diversify their reserves away from sterling. Our results highlight the significance of international transactional factors in influencing adherence to sterling, while the effects of British geopolitical retrenchment, Commonwealth cultural ties, and distributional issues were more ambiguous and sensitive to local conditions. We also find that domestic political and historical factors, such as democracy and imperial legacy, played a role in sterling's international unravelling. Finally, we use our results to examine the experience of individual sterling countries and their decisions to diversify. 相似文献
668.
Review of Quantitative Finance and Accounting - The authors regret the following errors occurred in the original publication of the article. The corrected text has been presented with this erratum. 相似文献
669.
Bosetti Valentina Dennig Francis Liu Ning Tavoni Massimo Weber Elke U. 《Environmental and Resource Economics》2022,81(4):743-761
Environmental and Resource Economics - One of the challenges in managing the Earth’s common pool resources, such as a livable climate or the supply of safe drinking water, is to motivate... 相似文献
670.
Review of Industrial Organization - 相似文献