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51.
Ed W. M. T. Westerhout 《International Tax and Public Finance》2002,9(3):219-233
This paper explores the implications of informational asymmetries between domestic and foreign investors for optimal capital tax rates and welfare. It adopts a model in which asymmetric information implies a home bias in equity. The paper finds that asymmetric information may raise capital tax rates by reducing the marginal cost of taxation. Furthermore, it shows that investors may gain from informational asymmetries. Although asymmetric information increases the uncertainty as perceived by investors, it may also increase tax rates and allow for a higher consumption of public goods. This reflects that asymmetric information may reduce the distortionary effects of competition among governments. 相似文献
52.
This paper examines seasoned equity offerings in France.Even though a rights offering is the primary flotation method, French companies are increasingly usingthe relatively expensive public offering method. We show that the market reaction to the announcementof seasoned equity issues is significantly negative for rights issues and insignificantly negative forpublic offerings. Our results suggest that the adverse selection effect is greater for rights issues thanfor public offerings, due to stronger underwriter certification for the public offerings. We find that theshare price effect is positively related to blockholders take-up renouncements for firms with priorconcentrated ownership. For these firms, the favourable ownership dispersion effect offsets the adverse selection effect. 相似文献
53.
逐步剥离:我国铁路重组合理组织边界的初步探讨 总被引:4,自引:0,他引:4
引入竞争、提高效率是我国铁路重组改革的重要目标指向,因此组织边界的确定以及与之相配套的竞争激励措施已成为重组模式选择的关键议题。本文以自然垄断和交易成本理论为指导,以竞争激励促进企业运行效率为依据,通过对世界各国多种重组模式的垄断与竞争格局进行比较分析,提出了用逐步剥离的方式逼近我国铁路重组合理组织边界的改革思路。 相似文献
54.
Timothy R. Burch 《Review of Financial Economics》2003,12(4):345-362
We examine the pricing of U.S. initial public offerings (IPOs) by foreign firms that are already seasoned in their domestic countries. Presumably, these equity offers have less downside risk for investors than typical IPOs since domestic share prices can be used to help establish a preoffer value for the firm's equity. In spite of the presumed diminished downside risk, we find that offers by firms from countries that impose foreign ownership restrictions and capital controls are on average underpriced, experiencing an average first-day return in the United States of 12.7%. This result stems in part from the underwriter's failure to price the issue to fully reflect the postoffer premium that often arises for the U.S. shares. In contrast, offers by firms from countries without ownership restrictions have an average first-day return of 0.0%. 相似文献
55.
Suzanne Landry Antonello Callimaci 《Journal of International Accounting, Auditing and Taxation》2003,12(2):131-152
This paper investigates the effect of management incentives and cross-listing status on the accounting treatment of research and development (R&D) spending for a sample of Canadian hi-tech and biopharmaceutical firms. U.S. GAAP adopts an immediate expensing rule for all R&D spending except for software development costs for which technological feasibility has been established. Contrary to the U.S., Canadian and international standard setters recommend capitalization if development costs meet certain criteria. Because those criteria are largely based on management judgment, capitalization of R&D spending is an accounting choice that can be used for income manipulation or signaling.Using a logit model, we examine how the decision to capitalize R&D spending is influenced by the cross-listing status and several other key firm characteristics that are well documented in the accounting literature. We find that the probability of capitalizing R&D spending increases for cross-listed and non-cross-listed firms in the software industry. The probability of capitalizing R&D spending also increases for firms that are more leveraged, more mature, and have higher level of cash flows from operations. However, the probability of capitalizing R&D spending decreases for larger corporations, firms with more concentrated ownership and highly profitable firms. Overall our results indicate a preference for Canadian firms in the software industry to emulate U.S. accounting practices for R&D spending. They also suggest that firms use the decision to capitalize or expense R&D spending as an earning management tool to either meet debt covenants or to smooth income. 相似文献
56.
Abstract. This study examines whether mandatorily redeemable preferred stock (MRPS) is priced more like debt or equity by (1) investigating its debt and equity characteristics and (2) specifying conditions under which one characteristic would dominate the other. Based on a sample of 113 nonconvertible MRPS issued during 1970 to 1990, our results are consistent with the view that MRPS has both debt and equity characteristics. The debt (equity) feature is more pronounced among nonutility (utility) issues. Within the utility group, we find high (low) rated MRPS issues to be more debt (equity) like. Our results appear to support current MRPS disclosure rules. 相似文献
57.
股票增值权激励有效吗 总被引:1,自引:0,他引:1
股票增值权是上市公司对管理层实施激励的重要做法,在我国大型国有控股境外上市公司中普遍采用。本文以中国石化为研究对象,对实施股票增值权计划后的公司财务绩效、治理机制与管理层代理成本、股票市场反应等作了实证检验。本文认为,股票增值权计划对公司财务绩效提升、治理机制改善具有一定的积极正面效应;股票增值权在等待期结束后的开始行权年度激励效果最大;股票市场对股票增值权的行权存在着过度反应。最后本文提出了改进股票增值权激励的政策建议。 相似文献
58.
我国农村土地制度的产权经济分析 总被引:1,自引:0,他引:1
近年来我国农村发生了土地制度的深刻变革,变革的核心是土地产权制度的变迁。这种制度变迁在某种程度上具有帕累托改进的性质,但在某些方面还有待于发展和完善。我国农村土地产权制度建设的思路:以现行产权制度为基础,通过修订和完善,不断发挥现行产权制度的积极作用。 相似文献
59.
60.
Brian Low Author Vitae Wesley J. Johnston Author Vitae 《Industrial Marketing Management》2006,35(6):676-689
This paper first defines and then presents a model of “relationship equity” for business markets. It points out that the potential benefits of managing relationship equity have been largely ignored and that a general model and stream of relevant research questions could be useful to marketing and relationship practitioners. The model developed considers the special case of key account management as antecedent, two different types of moderator variables, relationship equity as a perception by the buyer, and switching behavior via adoption of new telecommunication services as a result of this perception. The model is used as a basis for developing a number of working propositions. 相似文献