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991.
This paper explores the evolution of a performance measurement system in BAE Systems, a UK aerospace company. In 1994, the company embarked on a culture change project, which focused the organisation on five key values: performance, people, customers, partnerships, and innovation and technology. Tracing the mechanisms used to implement these values through the culture change project, the study describes the introduction of the “Business Values Scorecard” (BVS), which provided a way of translating the five key values into a coherent set of performance measures. The paper contrasts the BVS in BAE Systems with the balanced scorecard (BSC) of Kaplan and Norton, emphasising the importance of “coherence”, rather than cause-and-effect relationships. Furthermore, the BVS was not simply designed and then implemented; instead it evolved over an extended period of time. Finally, while it reflected the strategic vision of senior managers, the BVS was used as a tool to enable strategy to emerge from within the organisation, rather than as a mechanism for cascading down the hierarchy the strategy previously established by top-level managers. However, although the profitability of the company increased significantly over the period of the culture change project, many other things were also changing; consequently, it is not possible to isolate the effects on profits of introducing the BVS. Nevertheless, the belief within BAE Systems is that the BVS has made an important contribution to the recent success of the company. 相似文献
992.
This paper investigates the characteristics of 73 UK companies in which managers have an ownership stake of greater than 50 per cent. We find that majority owner‐managed companies make less use of alternative corporate control systems and are less likely to remove their chief executive officer or other board members following poor performance. However, our sample firms actually outperform diffusely held companies of similar size in the same industry. The determinants of majority control appear more closely related to the characteristics of the controlling shareholders rather than the firm's operating environment. Changes in the ownership structure of our sample companies owe more to changes in owner‐specific characteristics and security issuance than they are related to changes in the company's operating environment or company performance. We conclude that despite the obvious agency costs of managerial entrenchment for closely held companies, for the present sample at least the incentive alignment benefits of large director shareholdings are beneficial to outside shareholders. 相似文献
993.
Value creation with Dye’s disclosure option: optimal risk-shielding with an upper tailed disclosure strategy 总被引:1,自引:1,他引:0
Adam J. Ostaszewski Miles B. Gietzmann 《Review of Quantitative Finance and Accounting》2008,31(1):1-27
Dye [J Account Res 23 (1985) 123] showed that the optimal disclosure policy, when a manager is randomly endowed with perfect private information,
is upper tailed, i.e., the manager only discloses firm value above an appropriate cutoff level. We interpret this strategically
as an optimal exercise by management of the embedded formal option to report value. Given any disclosure cutoff level, we value the corresponding option using contingent claims analysis. It
is shown that the Dye disclosure cutoff value maximizes the formal option value. We find it to be the minimum possible conditional valuation (conditioned by non-disclosure) which is thus consistent with the intuition that investors should value
conservatively. We show how the Dye cutoff can be interpreted as a strike price in a ‘protective put’ which offers a shield
against risk of disclosure of low value. The strategic analysis is further extended by allowing the probability level that
the manager is informed to be a choice variable. We show that the manager will never choose to be perfectly endowed with information,
and is likely to be more endowed than unendowed. We also present a simple worked example which shows how the total value of
the firm changes once the Dye option is formally incorporated.
相似文献
Miles B. GietzmannEmail: |
994.
Firm diversification and earnings management: evidence from seasoned equity offerings 总被引:4,自引:3,他引:1
Chee Yeow Lim Tiong Yang Thong David K. Ding 《Review of Quantitative Finance and Accounting》2008,30(1):69-92
Popular press suggests that diversified firms are more aggressive in managing earnings than non-diversified firms. We examine
this claim in the seasoned equity offering (SEO) setting, where firms have been shown to have the incentive to manage earnings
upwards. Using the cross-sectional modified Jones [(1991) J Accounting Res 29:193–228] model to measure discretionary current accruals, we find that discretionary current accruals
are higher among diversified firms than in non-diversified ones. Our evidence is consistent with the view that the extent
of firm diversification is directly related to the degree of earnings management. We further show that diversified issuers
with high discretionary accruals underperformed other SEO firms.
相似文献
David K. DingEmail: |
995.
The aim of this work is to study corporate governance (CG) in small and medium enterprises (SMEs) from a gender perspective. In particular, we study the participation of women in ownership, management (board and senior management) and external audit in SMEs participating in the Argentinean Securities Market. The results show that participation of women in ownership and in external audit has a significant relationship with financing decisions. However, we do not find evidence of relations among different levels of GC and gender. 相似文献
996.
The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact. 相似文献
997.
We employ Merton's probability of default as a continuous ex‐ante measure of the likelihood of firm failure and dynamic panel generalised method of moments to better characterise the relationship between corporate governance and the chance of default. In doing so, we overcome limitations of discrete proxies widely used in previous studies and more completely account for endogeneity issues permeating this area of research. While initial testing designed to facilitate comparison with previous studies suggests a significant relationship between the probability of default and executive pay, board structure and ownership structure, once endogeneity concerns are accounted for, no such relationship remains. 相似文献
998.
We analyse the corporate governance and performance relation, when conditioning on corporate fraud, for fraud firms during 2000 – 2007. Fraud firms are identified as either self‐ reported fraud events, or subject to regulatory investigation. We use the inverse Mills ratio procedure to account for firms' (unobservable) fraud culture in the dynamic system GMM model of the performance‐ governance relation. We find that corporate governance is an endogenously determined characteristic that has no causal impact on firm performance when conditioning on fraud. Fraud is a significant regulatory event but its overall economic impact at the firm level is highly variable. 相似文献
999.
为应对日益增大的老年人照料压力,我国各地试点通过政府补助或社会保险支付的方式满足老人的照料需求。基于2002-2014年CLHLS死亡人口追踪数据,文章用两部分模型、Heckman选择模型和结构方程模型,分析了政府补助、保险支付对老年临终照料直接成本和总成本的影响及其中介机制。研究发现,老年临终照料服务由保险支付的直接成本和总成本都比家庭支付明显更高,政府补助的直接成本比家庭支付更高,保险支付的直接成本比政府补助更高。保险支付和政府补助对照料成本影响的机制存在差异,保险支付主要通过收入效应对照料成本产生显著影响,但替代效应也发挥了中介作用,政府补助则主要通过替代效应对照料成本产生显著影响。文章的研究结论具有重要的政策含义。我国发展长期护理保险,应合理界定政府、市场、社会和家庭对老年人的照料责任,并明确长期护理保险的有限责任,尽量降低可能的收入效应和替代效应对照料成本的影响。 相似文献
1000.
文章通过建立国企的效用最大化的目标函数,揭示其包含了来自市场激励和政府激励的多元化目标,其中规模最大化是效用最大化的最近似的可量化目标,其能够包括并同时满足国企追求的其它效用目标。本文表明了国企持续超常的规模扩张是建立在长期高额负债率和利润率显著低下的基础上,证实了国企不仅缺乏融资约束,也缺乏市场竞争约束。由于这两个基本约束的软化,导致企业过度膨胀,超过了正常合理水平。由于规模庞大且层级结构复杂,还会加剧了企业的难以监控的"黑箱"行为。这种机制可能诱发腐败,还导致一系列不良效应,包括产能过剩,僵尸企业,垄断势力强化,企业成本剧增等等。对于市场约束的缺位,合理的解决路径是加强市场约束,而不是加强行政约束。改革的选择方向是,实行分类改革,对于面向市场的企业,需要在利益相关者之间通过合理契约来实现市场激励和约束。 相似文献