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61.
In the present study, we examine the value-relevance of pension transition adjustments and other comprehensive income (OCI)
components in the initial adoption year of Statement of Financial Accounting Standard (SFAS) 158—Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans. Using a sample of 697 Standard and Poor (S&P) firms with the fiscal year ending on December 31, 2006, we perform several
cross-sectional regression analyses to test the value-relevance of transition adjustments and OCI components in presence of
various earnings measures. The results indicate that there is a negative relationship between both the level and change in
stock returns and the magnitude of pension transition adjustments. We also find earnings measures and some OCI components
are significantly associated with stock returns. When analyzed separately, we find our main results are mostly confined to
the sample large S&P 500 firms. We do not find any result for the S&P mid-cap and small-cap firms. The overall results suggest
the stock market negatively reacts to the adverse impact of SFAS #158 pension transition adjustments on net worth and future
cash flows when the impact is substantial in its magnitude in dollar terms. The study further provides useful insight into
the information processing by documenting that the market evaluates accounting information more effectively when such information
is recognized in the financial statements rather than disclosed only in the financial footnotes. 相似文献
62.
Ashrafee Tanvir Hossain Lawrence Kryzanowski Xiao Bing Ma 《The Journal of Financial Research》2020,43(3):459-489
Using U.S. Department of Justice data on state-level political corruption, we find that banks charge higher loan spreads (all-in-drawn spreads) to firms in states with higher corruption and that these effects are more pronounced for firms facing financial constraints but less pronounced for firms experiencing greater external monitoring. These results are robust to additional controls, alternative corruption measures, a measure of the lack of oversight of lobbyist activities, and the use of instrumental variables. Overall, our findings are consistent with the harmful corruption environment hypothesis, which states that banks charge higher loan spreads to firms in states with greater political corruption environments as these firms are susceptible to making suboptimal financial decisions to fend off rent-seeking behavior. 相似文献
63.
Akhand Akhtar Hossain 《Australian economic papers》2019,58(2):113-129
Inflation, defined as a sustained increase in the price level, is considered a monetary phenomenon, as it can be explained within the framework of money‐demand and money‐supply relationships. In the extant literature, money growth is shown to remain causally related to inflation across countries and over time, irrespective of the exchange rate regime and stability of the money‐demand function. Nevertheless, emerging literature suggests a diminishing role of money in the conduct of monetary policy for price stability, especially under inflation targeting. Monetary policy in Australia under inflation targeting since 1993 is an example of policy that denies a relationship between money growth and inflation. The proposition that money does not matter insofar as inflation is concerned seems odd in both theory and the best‐practice monetary policy for price stability. This paper uses annual data for the period 1970–2017 and quarterly data for the period 1970Q1–2015Q1. It deploys both the Johansen cointegration approach and the autoregressive distributed lag (ARDL) cointegration approach to investigate for Australia whether money, real output, prices and the exchange rate (non‐stationary variables) maintain the long‐run price‐level relationship that the classical monetary theory suggests in the presence of such stationary variables as the domestic and foreign interest rates. As expected, the empirical findings for Australia are consistent with the classical long‐run price‐level relationship between money, real output, prices and the exchange rate. The error‐correction model of inflation confirms the presence of a cointegral relationship among these variables; it also provides strong evidence of a short‐run causal relationship between money supply growth and inflation. On the basis of a priori theoretical predictions and empirical findings, the paper draws the conclusion that the monetary aggregate and its growth rate matter insofar as inflation is concerned, irrespective of the strategy of monetary policy for price stability. 相似文献
64.
65.
Belayet Hossain 《International Review of Applied Economics》2015,29(1):65-80
This research examines the effectiveness of the Canadian tax incentive system for charitable giving while attempting to deal with two persistent methodological problems in past research. The Heckman selection model and the ordered probit model are used to examine the Canadian tax incentive system with 2010 survey data. The results imply that the effect of the tax credit systematically increases with an increase in donation expenditure suggesting that the higher tax credit for larger donations is more effective than the lower tax credit for smaller donations. While the results suggest that the current tax policy is effective, socio-economic characteristics, such as wealth, household income, and university education, appear to have a greater impact on donations. 相似文献
66.
Saroja Selvanathan E.A. Selvanathan Saad Albalawi Moazzem Hossain 《Applied economics》2016,48(5):446-460
This study analyses the demand for meat (beef, chicken and lamb) and fish in Saudi Arabia in a system-wide framework using data for the period 1985–2010. A preliminary data analysis reveals that, in Saudi Arabia, the relative consumption of beef, chicken and fish has a positive growth, while lamb has a negative growth. The average relative price growth rates of beef, chicken and fish are negative, while that of lamb is positive. The expenditure shares of beef, chicken and fish have increased while that of lamb has fallen. The estimation results of the demand system reveal that there is an autonomous trend out of lamb into beef, chicken and fish. The implied income elasticities indicate that beef, lamb and fish are considered to be luxuries, while chicken is a necessity. The demand for all meat products and fish are price inelastic. These elasticities are key inputs for policy analysts in terms of devising policies in relation to meat production, meat imports, taxation and food security issues in Saudi Arabia. The usefulness of the implied elasticities is demonstrated by simulating the consumption of beef, chicken, lamb and fish under various policy scenarios. 相似文献
67.
Ahsan Habib Mahmud Hossain Haiyan Jiang 《Advances in accounting, incorporating advances in international accounting》2011,27(2):256-265
Environmental uncertainty induces variability in an organization's reported earnings, and accentuates the information asymmetry between its managers and outside stakeholders. Managers operating in an environment of high uncertainty, therefore, have an incentive to reduce such variability by smoothing income numbers. We investigate the stock market response to earnings smoothness for firms operating in an environment of high uncertainty. We measure income smoothing by the negative correlation of a firm's change in discretionary accruals with its change in pre-managed earnings as per Tucker and Zarowin (2006). Using future earnings response coefficient (FERC) methodology to measure the informativeness of smoothed earnings, and two measures of environmental uncertainty, this paper documents that current stock price incorporates more information about future earnings for firms operating in high uncertain environments, thus supporting the informational value view of income smoothing. 相似文献
68.
Akhtar Hossain 《Applied economics》2013,45(11):1549-1565
Thsi paper develops and estimates a real wage model for the agricultural sector in Bangladesh for the period 1973:2–1985:4. The model is developed within the framework of the market theory of labour demand and labour supply. The empirical results are supportive of the market theory of wages. 相似文献
69.
70.
Spatial patterns of rural poverty and their relationship with welfare-influencing factors in Bangladesh 总被引:5,自引:0,他引:5
This study determines the spatial variation of rural poverty in Bangladesh and its relation to people’s livelihood assets affecting their ability to procure food. We estimated household income for over 1 million census households using a predictor model based on a nationally representative sample survey data set. We computed and mapped poverty indices for 415 rural subdistricts revealing distinct areas with high poverty incidence that correspond with ecologically depressed areas. However, other livelihood-influencing factors such as education, accessibility and services are significantly correlated with poverty. This indicates the need for continued focus on providing education and access to income-generating opportunities so that the poor can better meet their food needs. Geographically weighted regression analysis indicated spatial differences in the relative importance of various poverty-influencing factors. Multivariate clustering of the local parameter (β) estimates of the determinant factors revealed distinct spatial relationships, which have implications on poverty alleviation interventions specific to the different regions. 相似文献