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21.
本文对西方现代公司股利政策方面的理论和实证研究进行了一个综合性的回顾和分析。其中包括主流的股利行为模型、股利的信息内涵、代理成本、追随者效应,也包括国内研究中较少涉及的债务约束、声誉学说、成长机会和交易成本问题,以期对国内相对落后的股利政策研究和随意性较强的股利政策制定带来一定的借鉴意义。 相似文献
22.
Johan Lagerlöf 《The Scandinavian journal of economics》2004,106(1):123-142
The model of public policy studied in this paper has heterogeneous citizens/voters and two public goods: one (roads) chosen directly by an elected policy‐maker, and the other (pollution) stochastically dependent on the amount of roads. Both a one‐country and a two‐country version of the model are analyzed; the latter displays externalities across the countries which create incentives for free riding and strategic delegation. The welfare effects of providing the policy‐maker with information about the relationship between roads and pollution are investigated, and it is shown that more information hurts some—sometimes even all—citizens. In particular, the opportunity not to create an institution for information gathering can serve as a commitment device for a country, although with the unfortunate effect of making the overall outcome even worse. Implications for the welfare effects of “informational lobbying” are also discussed. 相似文献
23.
Betting markets provide an ideal environment in which to examinemonopoly power due to the availability of detailed information on product pricing. In this paper we argue that the pricing strategies of companies in the U.K. betting industry are likely to be an important source of monopoly rents, particularly in the market for forecast bets. Pricing in these markets are shown to be explicitly coordinated. Further, price information is asymmetrically biased in favor of producers. We find evidence, based on U.K. data, that pricing of CSF bets is characterized by a significantly higher markup than pricing of single bets. Although this differential can in part be explained by the preferences of bettors, it is reasonable to attribute a significant part of the differential as being due to monopoly power. 相似文献
24.
心理健康教育是素质教育的重要组成部分,它在促进学生全面发展的过程中发挥着重要的作用。本文从学生心理健康教育信息员队伍的组成、管理、作用三方面作了归纳性的阐述,强调了学生参与心理健康教育的有效性和必要性。 相似文献
25.
We examine the impact of initial public offerings (IPOs) on rival firms and find that the valuation effects are insignificant. This insignificant reaction can be explained by offsetting information and competitive effects. Significant positive information effects are associated with IPOs in regulated industries and the first IPO in an industry following a period of dormancy. Significant negative competitive effects are associated with larger IPOs in competitive industries, those in relatively risky industries, those in high‐performing industries, and those in the technology sector. IPO firms that use the proceeds for debt repayment appear to represent a more significant competitive threat to rival firms relative to IPO firms that use their proceeds for other purposes. 相似文献
26.
This study investigates the intervening effects of budgetary participation and job-relevant information on the relationship between budget emphasis and job satisfaction. It proposes that budgetary participation and job-relevant information are endogenous to budget emphasis. Using the path analytical technique and based on a sample of 152 senior managers, the study found that budget emphasis has an insignificant direct effect on job satisfaction, but a strong indirect effect through job-relevant information and budgetary participation. The results also indicate that job-relevant information has an intervening effect on the relationship between participation and job satisfaction. 相似文献
27.
Predicting the geo-temporal variations of crime and disorder 总被引:2,自引:0,他引:2
Traditional police boundaries—precincts, patrol districts, etc.—often fail to reflect the true distribution of criminal activity and thus do little to assist in the optimal allocation of police resources. This paper introduces methods for crime incident forecasting by focusing upon geographical areas of concern that transcend traditional policing boundaries. The computerised procedure utilises a geographical crime incidence-scanning algorithm to identify clusters with relatively high levels of crime (hot spots). These clusters provide sufficient data for training artificial neural networks (ANNs) capable of modelling trends within them. The approach to ANN specification and estimation is enhanced by application of a novel and noteworthy approach, the Gamma test (GT). 相似文献
28.
风险无处不在,如何在管理中规避或利用风险是企业成功的关键之一.企业应在分析风险成因的基础上,对风险计量、会计披露制度、会计信息的反馈控制功能在风险管理活动中的作用进行分析,从会计学角度采取风险管理的具体措施. 相似文献
29.
Statistical inference based on the Weibull distribution, a distribution widely used in reliability and survival analysis,
is usually difficult as it often involves numerical computation and approximation. However, this distribution can be transformed
to near-normality by a simple power transformation. Based on this transformation, a prediction interval (PI) for its median
can be easily constructed through an inverse transformation. The procedure for selecting the best power transformation through
minimizing Kullback-Leibler information is described. The property of this transformation-based PI is investigated. Simple
correction factors are also proposed. It is shown that the transformation-based PI with corrections performs well, irrespective
of the sample size and parameter values. Simulation results show that the new PI generally outperforms the existing PI. Numerical
examples are given for illustration. 相似文献
30.
当今的用户获取信息的渠道越来越广,这使得信息服务面临着多方面的竞争。对于从事信息服务的工作者而言,如何让信息真正有效地服务于各行各业和广大用户,以及依据什么因素来选择恰当的服务模式与推动模式的更新都是非常重要的。文章初步探讨了信息服务模式的变化,以及网络在信息服务中的利用。 相似文献