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31.
Daniel DeRock 《New Political Economy》2021,26(1):20-35
ABSTRACT Gross domestic product (GDP) is one of the world’s most influential and widely cited economic indicators. However, outside of the industrialised, market-based context in which the indicator was first designed, GDP measurement suffers from a number of biases and blind spots. The article zooms in on one of these: the exclusion of unpaid household services from the production boundary of the System of National Accounts, the international standard underpinning GDP methodology. While GDP has expanded over time to include activities as diverse as financial services and the informal sector, the treatment of unpaid household services has remained unchanged. Why is this? I find that staff in the statistical departments of international organisations such the United Nations, International Monetary Fund and World Bank have a tremendous degree of agency in the governance of GDP. While these statisticians are aware of and engage with criticisms, they reject the inclusion of unpaid household services based on shared professional norms and economic ideas. 相似文献
32.
JASMIJN C. BOL CASSANDRA ESTEP FRANK MOERS MARK E. PEECHER 《Journal of Accounting Research》2018,56(4):1205-1252
Two critical aspects of the model of auditor expertise development in Tan and Libby [1997] are that audit firms do not value tacit knowledge in inexperienced auditors but do value it in experienced auditors. We update the former and extend the latter. Our paper predicts and finds that audit firms now do value tacit knowledge in inexperienced auditors, especially when their supervisors have higher tacit knowledge. Our proxies of value include higher promotability assessments, annual evaluations, and cash bonuses. Our paper also extends Tan and Libby [1997] by positing that enhanced development of expertise and audit firm human capital are two reasons audit firms value tacit knowledge in experienced auditors. As predicted, higher tacit knowledge in experienced auditors is positively associated with higher tacit knowledge acquisition by their inexperienced subordinates and with stronger firm commitment of inexperienced subordinates having higher tacit knowledge. 相似文献
33.
《Journal of Accounting and Public Policy》2018,37(6):489-507
Given the importance of auditors’ assessing business risks and evaluating internal controls, we investigate whether an audit firm’s industry expertise, tenure, and size can help its auditors better understand external and internal threats faced by the client with less effort. Using reported information security breach incidents from 2004 to 2013, we find that, consistent with prior studies, audit fees are higher after the occurrence of an information security breach. However, such an association is negatively moderated when the audit firm has industry-specific expertise, longer experience with the client, and is one of the Big 4 firms. Our results suggest that because of their better knowledge about a specific industry, increased familiarity with the client’s operations, and more resources to understand a client’s vulnerabilities and/or information security policies and procedures, these auditors are more capable of assessing the potentially changing information security risks implied by the occurrence of information security breach incidents. Our results are robust to a variety of sensitivity checks. 相似文献
34.
Simon J. D. Schillebeeckx Yimin Lin Gerard George 《Journal of Management Studies》2019,56(6):1073-1104
We investigate the salience of expertise in creating high impact inventions and question experts’ ability to deploy novel ideas. Specifically, we examine the relationships between expertise, component originality, and a team's structural holes’ position in the collaborative network and propose that, in relative terms, expert teams create lower impact inventions if they deploy more original components and if they occupy structural holes. We test and confirm our hypotheses in a sample of semiconductor firms. In post‐hoc analyses, we find a three‐way interaction where the negative effect of structural holes almost disappears when an expert team experiments with original components whereas an increase in non‐redundancy is detrimental when teams with high expertise use familiar components. Our findings inform a foundational view of the invention process and provide novel insights into the contingent benefits of domain expertise. 相似文献
35.
Brett W. Cantrell Christopher G. Yust 《Journal of Business Finance & Accounting》2019,46(5-6):608-635
Contrary to claims that fair value accounting exacerbated banks’ securities sales during the recent financial crisis, we present evidence that suggests – if anything – that the current impairment accounting rules served as a deterrent to selling. Specifically, because banks must provide evidence of their ‘intent and ability’ to hold securities with unrealized losses, there are strong incentives to reduce, rather than increase, security sales when market values decline to avoid ‘tainting’ their remaining securities portfolio. Validating this concern, we find that banks incur greater other‐than‐temporary impairment (OTTI) charges when they sell more securities. We then find that banks sell fewer securities when their security portfolios have larger unrealized losses (and thus larger potential impairment charges), and these results are concentrated in banks with homogenous securities portfolios, expert auditors, more experienced managers, and greater regulatory capital slack. Overall, our results suggest that – contrary to critics’ claims – the accounting rules appear to have reduced banks’ propensity to sell their securities during the financial crisis. 相似文献
36.
37.
Allison R. Johnson Valerie S. Folkes 《Journal of the Academy of Marketing Science》2007,35(3):317-328
This research shows that the perceived difficulty of manufacturing a product influences consumers’ perceptions of the firm’s
other products. In three experiments (with 152 participants in Study 1, 86 in Study 2, and 91 in Study 3), participants received
information about the quality of a firm’s product and then inferred the quality of another product from the firm. When participants
believed that the initial product was relatively more difficult to manufacture than the second product, they inferred that
the second product would be high in quality. However, when participants believed that the initial product was relatively easy
to manufacture, they inferred that the second product would be low in quality. These effects occurred when perceived difficulty
of manufacture was manipulated (Study 2) and occurred regardless of whether both products had dissimilar product benefits
(Study 1) or whether brand names were present (Study 3).
Allison R. Johnson and Valerie S. Folkes contributed equally to this article. 相似文献
38.
专业性是影响直觉效用的重要因素,但二者之间的作用路径尚不明确。基于个体双元能力视角,本文提出专业性与直觉效用之间非线性关系的理论框架,并进行实证研究。结果显示,超越了适度中心性的高内向程度中心性与直觉效用正相关,高专业水平对直觉效用具有积极影响,个体双元能力在其中发挥中介作用。 相似文献
39.
Xin Chang Chander Shekhar Lewis H. K. Tam Jiaquan Yao 《Journal of Business Finance & Accounting》2016,43(1-2):191-225
This paper examines the impacts of M&A advisors’ industry expertise on firms’ choice of advisors in mergers and acquisitions. We show that an investment bank's expertise in merger parties’ industries increases its likelihood of being chosen as an advisor, especially when the acquisition is more complex, and when a firm in M&A has less information about the merger counterparty. However, due to the concerns about information leakage to industry rivals through M&A advisors, acquirers are reluctant to share advisors with rival firms in the same industry, and they are more likely to switch to new advisors if their former advisors have advisory relationship with their industry rivals. In addition, we document that advisors with more industry expertise earn higher advisory fees and increase the likelihood of deal completion. 相似文献
40.
《Journal of Financial Intermediation》2014,23(3):348-375
This paper investigates how managerial expertise—specifically, industry expertise—affects firm value through divestiture. Using CEOs’ managerial experiences in industries throughout their careers as a measure of their industry expertise, I find that CEOs in diversified conglomerates are more likely to divest divisions in industries in which they have less experience. This finding is consistent with CEOs who divest such divisions in order to refocus on those divisions in which they have specialized—that is, to achieve a better match between their expertise and their firms’ retained assets. Firms that divest for a better CEO-firm match experience significant improvements in operating performance, as well as significant abnormal stock returns that persist for an average of three years following a divestiture. Further, among firms that divest for a better match, those firms with more experienced CEOs realize greater gains in firm value. In contrast, divestitures that increase corporate focus, but do not improve the expertise-asset match, do not lead to long-run increases in firm value. 相似文献