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101.
102.
William J. Kross Wilbur G. Lewellen Byung T. Ro 《Managerial and Decision Economics》1994,15(3):187-200
A multivariate model of the process by which managers decide to release public forecasts of their firms' earnings is developed, based on factors that are hypothesized to affect the demand for and the willingness to supply such forecasts. We test the model on data from a comprehensive sample of earnings forecasts, and find support for our hypotheses about the likely joint influence of those factors. Larger firm size, greater leverage, higher and more stable earnings rates and less rapid growth rates are found to be associated with an increased propensity for management to provide earnings forecasts for their firms. 相似文献
103.
This article provides estimates of the effect of statutory severance pay and notice on four labor market outcome indicators, closely following Lazear (1990) but correcting for errors in his dependent variables and covariates. Although we corroborate the directional influence of severance pay for three of the indicators, there is little to suggest that its contribution to rising unemployment is material. Also contrary to Lazear, longer notice appears to be associated with broadly favorable outcomes. 相似文献
104.
We develop a model in which the mode of acquisition conveys information concerning the value of the bidder. The model incorporates the possibility that offers containing both cash and stock can be made in a setting consistent with the U.S. tax code. We demonstrate that bidders with unfavorable private information about their equity value choose offers containing some stock to avoid the capital gains tax consequences of cash offers. The model yields a number of unique predictions about the construction of acquisition offers. We present evidence consistent with the model. 相似文献
105.
The primary purpose of this research was to investigate the effect of investment in information technology in a supply chain. The results of that investigation are presented by focusing on an empirically tested supply chain relationship model containing both behavioral and operational constructs. The four behavioral constructs represented in the model are relationship trust, relationship commitment, relationship dependence, and long‐term relationship orientation. The four operational constructs represented in the model are retailer investment in interorganizational information technology, perceived supplier investment in interorganizational information technology, logistics efficiency, and logistics effectiveness. Among other findings, the results of the investigation found that perceived supplier investment in interorganizational information technology has a significant and positive effect on logistics efficiency. 相似文献
106.
Close relationships between and among supply chain members are becoming more prevalent. However, there is lack of agreement in the literature and in practice concerning the characteristics of different interorganizational relationships. The resultant confusion is an obstacle to the progression of research and could cause problems among firms in a supply chain. Based on previous research and an exploratory study conducted with company executives responsible for supply chain management activities, this article seeks to introduce the concept of relationship magnitude (i.e., the extent or degree of closeness or strength of the relationship) and differentiate it from relationship type (i.e., classes of relationships that share common traits). Implications for managers and opportunities for future research are provided. 相似文献
107.
Conditional probability distributions seem to have a bad reputation when it comes to rigorous treatment of conditioning. Technical arguments are published as manipulations of Radon–Nikodym derivatives, although we all secretly perform heuristic calculations using elementary definitions of conditional probabilities. In print, measurability and averaging properties substitute for intuitive ideas about random variables behaving like constants given particular conditioning information.
One way to engage in rigorous, guilt-free manipulation of conditional distributions is to treat them as disintegrating measures—families of probability measures concentrating on the level sets of a conditioning statistic. In this paper we present a little theory and a range of examples—from EM algorithms and the Neyman factorization, through Bayes theory and marginalization paradoxes—to suggest that disintegrations have both intuitive appeal and the rigor needed for many problems in mathematical statistics. 相似文献
One way to engage in rigorous, guilt-free manipulation of conditional distributions is to treat them as disintegrating measures—families of probability measures concentrating on the level sets of a conditioning statistic. In this paper we present a little theory and a range of examples—from EM algorithms and the Neyman factorization, through Bayes theory and marginalization paradoxes—to suggest that disintegrations have both intuitive appeal and the rigor needed for many problems in mathematical statistics. 相似文献
108.
The stormwater runoff and infiltration performance of permeable pavements has been systematically evaluated within an intensive monitoring program. The primary objective of the investigation was to generate a broad database, which enables the development of an advanced simulation module for urban drainage modelling. Over 160 field and lab scale experiments have been completed and analyzed for surface runoff and infiltration characteristics. The test series include several pavement types under various boundary conditions such as diverse precipitation impacts, varying surface slope and layer construction as well as different stages of surface clogging and several base and subgrade layer characteristics. The results represent a reliable and comprehensive database that allows profound conclusions and substantial recommendations. 相似文献
109.
The transformation of aluminium species in the processes of coagulation, sedimentation and filtration. 总被引:1,自引:0,他引:1
The aluminium toxicity is closely related to aluminium species. In this work aluminium was fractionated into seven forms: Al(T), Al(Sus), Al(C + S), Al(S), Al(C), Al(O) and Al(I). Four Al-based coagulants and simulated raw water were used in the laboratory to investigate the aluminium transformation in coagulation, sedimentation and filtration processes. It is the use of Al-based coagulants that contributes more to the increase of the residual aluminium for the low-turbidity raw water, while the Al-based coagulants, especially the polymeric aluminium coagulants, work to remove the aluminium from the high-turbidity raw water. In the case of traditional coagulants, the increase of the turbidity or the dissolved organic carbon (DOC) concentration in the raw water results in a high concentration of Al(C + S). The removal rate of aluminium species in the filtration process is not only related to its size: RAl(Sus) > RAl(C+S), RAl(C) > RAl(S), but also to the physicochemical properties of aluminium species and filter. For the kaolin-polyaluminium chloride system, a lower removal rate of aluminium species results is due to the complexation of humic acid and aluminium species. 相似文献
110.
In this paper a multi-factor generalization of Ho–Lee model is proposed. In sharp contrast to the classical Ho–Lee, this generalization
allows for those movements other than parallel shifts, while it still is described by a recombining tree, and is a process
with stationary independent increments to be compatible with principal component analysis. Based on the model, generalizations
of duration-based hedging are proposed. A continuous-time limit of the model is also discussed.
This research was supported by Open Research Center Project for Private Universities: matching fund subsidy from MEXT, 2004–2008
and also by Grants-in-Aids for Scientific Research (No. 18540146) from the Japan Society for Promotion of Sciences. 相似文献