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排序方式: 共有76条查询结果,搜索用时 875 毫秒
31.
强制性次级债与商业银行的公司治理 总被引:1,自引:0,他引:1
对于商业银行而言,次级债除了具有补充资本、融通资金的功能外,还具有特殊的公司治理功效。基于这一视角,本文对次级债在商业银行公司治理中功效的比较优势进行了论述,介绍了强制性次级债市场约束效用的两步骤分析框架,并就强制性次级债政策提供了相应评论。本文得出以下研究结论:恰当的强制性次级债政策有助于商业银行公司治理的完善以及国内金融生态的改善;为了确保MSDP(MandatorySubordinatedDebtPolicy)的投资者确实具备对银行风险变化进行监督和有所反应的动机,应该对由“内部人”持有的债券数量进行限制并完善信息披露制度;加快推进国有商业银行的股份制改革,培育市场化的发债主体和机构投资者是实施MSDP的必要基础条件。 相似文献
32.
本文研究盈利预测制度由强制性向自愿性披露的变化对首发上市公司盈余管理的影响。研究发现,在控制其他首发上市制度影响条件下,自愿性盈利预测制度使首发公司披露盈利预测的偏好明显下降,盈利预测高估程度明显降低,且激进会计政策选择偏好明显下降,公司盈余管理水平显著降低。研究表明,市场化信息披露制度改革有助于缓解公司盈余管理行为。 相似文献
33.
E. Johnson Inder K. Khurana J. Kenneth Reynolds 《Contemporary Accounting Research》2002,19(4):637-660
This study examines whether the length of the relationship between a company and an audit firm (audit‐firm tenure) is associated with financial‐reporting quality. Using two proxies for financial‐reporting quality and a sample of Big 6 clients matched on industry and size, we find that relative to medium audit‐firm tenures of four to eight years, short audit‐firm tenures of two to three years are associated with lower‐quality financial reports. In contrast, we find no evidence of reduced financial‐reporting quality for longer audit‐firm tenures of nine or more years. Overall, our results provide empirical evidence pertinent to the recurring debate regarding mandatory audit‐firm rotation — a debate that has, to date, relied on anecdotal evidence and isolated cases. 相似文献
34.
信息披露的准确性要求对信息产出总量的阻碍以及完整性要求所可能引发的"信息超荷"成为强制披露信息标准难以达成的逻辑障碍.投资者的广延性与异质性更增加了强制披露制度投资者保护功能的实现难度.强制披露制度的实效性本身也进一步说明了其所能惠及群体的有限性.为此,需要大力培育信息交易者,并正确引导普通公众通过各种形式间接参与证券市场. 相似文献
35.
上市公司会计信息披露问题研究 总被引:1,自引:0,他引:1
上市公司会计信息披露是现代资本市场监管的核心内容。目前我国上市公司会计信息披露,无论是从强制性会计披露还是从自愿性会计信息披露都存在着许多不完善的地方。为了提高我国上市公司会计信息披露的质量,必须加强上市公司的内部治理结构的完善,同时还要改善上市公司的外部治理环境。 相似文献
36.
In this study, we examine the relation between auditor tenure and the reporting of conservative earnings. Using several measures of conservatism, we document a positive association between the conservatism in reported earnings and the length of the auditor–client relationship. We further document an increase in conservatism between short and medium tenure that does not deteriorate over long tenure. Collectively, the results imply lower conservatism for short auditor tenure, which suggests that mandating auditor rotation may have an adverse affect on the conservatism in reported earnings. 相似文献
37.
This study examines effects of mandatory partner rotation (MPR) on audit fees of Australian‐listed companies. Using a fee changes approach, evidence of fee increases in year of the MPR driven by smaller offices of non‐Big 4 auditors is found, consistent with supply‐side resource constraint arguments. Broadly consistent findings are observed using a fee levels approach. Appointment of inexperienced partners to MPR engagements has no discernible effect on fees. Additional analysis of audit reporting lag indicates fee increases reflect additional audit effort as opposed to a pricing strategy. Overall, the evidence supports recent moves by policy‐makers to soften MPR requirements. 相似文献
38.
Susheng Wang 《European Journal of Finance》2018,24(4):347-362
In recent years, mandatory convertibles (MCs) have become a popular means of raising capital, especially for large projects. This paper is the first theoretical paper to investigate MCs using the incomplete-contract approach. We show that MCs can be an efficient instrument in sequential financing. MCs have some distinct features compared to other convertibles, such as mandatory conversion, a high dividend rate, and capped capital appreciation. We show in theory that these features are designed to achieve efficiency. 相似文献
39.
This paper studies the impact of political polarization on macroeconomic volatility in a political economy model of optimal fiscal policy. I introduce the distinction between mandatory and discretionary public spending in a model where consumers disagree on the size of the public sector. In the presence of political turnover and political polarization, public policies that affect individual decision-making lead to macroeconomic volatility. I show that the legislative requirements behind the changes in mandatory public spending can reduce macroeconomic volatility caused by political polarization and political turnover. The numerical simulations of the model suggest that in the presence of a binding constraint on the changes in mandatory spending, an increase in the political polarization is associated with an increase in the share of mandatory spending and a decrease in the macroeconomic volatility, consistent with the U.S. data. 相似文献
40.
We analyse the impact of mandatory audit partner rotation (MAPR) on negative information hoarding about audit clients using a sample of Chinese firms. Our findings suggest that the outgoing audit partners hoard negative information in pre-MAPR, as revealed by a decrease in crash risk, while the incoming audit partners disclose negative information in post-MAPR. Additional analysis suggests that the results are more pronounced among reviewing partners than engaging partners. We also find that when the outgoing audit partner has strong professional abilities or weak personal network with the client or incoming partner, there is less negative information hoarding around MAPR. 相似文献