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41.
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The conventional partial adjustment model, which focuses on leverage evolution, has difficulty identifying deliberate capital structure adjustments as it confounds financing decisions with the mechanical autocorrelation of leverage. We propose and estimate a financing-based partial adjustment model that separates the effects of financing decisions on leverage evolution from mechanical evolution. The speed of adjustment (SOA) is firm-specific and stochastic, and active targeting of capital structure has a multiplier effect that depends on the size of financial deficit. Overall, we find expected SOA from active rebalancing (30%) more than doubles what is expected from mechanical mean reversion alone (13%). 相似文献
43.
Decision making in public companies follows an organized structure dominated by risk aversion. The decisions in private entrepreneurial firms tend to be driven by overconfidence and reliance on trial and error. Such entrepreneurial attitudes are reinforced by high levels of profitability. The authors argue that this difference in decision-making paradigms limits the wealth effect of blockholder formation by the profitable private target's owners in mergers and acquisitions. Blockholder formation by private target owners is associated with substantial acquirer shareholder gains in the acquisitions of targets with relatively low and moderate profitability levels. To the opposite, the market reacts to blockholder formation by the owners of highly profitable targets with skepticism. Such announcements are associated with insignificant wealth effects overall and substantial acquirer losses in acquisitions in human capital-intensive sectors whereby disagreements are likely to be consequential. Acquirers understand these wealth effects and reduce the extent of stock financing when acquiring highly profitable targets. 相似文献
44.
《Socio》2018
Data envelopment analysis (DEA) is generally used to evaluate past performance and multi objective linear programming (MOLP) is often used to plan for future performance goals. In this study, we establish an equivalence relationship between MOLP problems and combined-oriented DEA models using a direction distance function designed to account for desirable and undesirable inputs and outputs together with uncontrollable variables. This equivalence model can be effectively used to support interactive processes and performance measures designed to establish future performance goals while taking into account the preferences of decision makers (DMs). In particular, it allows DMs to consider different efficiency improvement strategies when subject to budgetary restrictions. The applicability of the proposed method and the efficacy of the procedures and algorithms are demonstrated using a case study where the performance of high schools in the City of Philadelphia is evaluated. 相似文献
45.
This paper investigates the asymmetric impact of cash flow on firms’ leverage adjustments. We use a dynamic panel threshold model and estimate it with a newly-developed first-difference GMM approach, which allows endogeneity in both threshold variable and regressors. Employing data of 1054 Chinese listed firms during 2004–2016, we show that Chinese listed firms have leverage targets, towards which they adjust at an average speed of 25.9%. Moreover, firms with larger absolute cash flow adjust towards their leverage targets significantly faster than those with smaller absolute cash flow. This finding is robust to a post-financial crisis sample period, alternative measures of leverage and cash flow, and the incorporation of an additional control variable. We find evidence that cash flow imbalances facilitate leverage adjustments by reducing adjustment costs, and Chinese listed firms rely more on debt issues. These findings provide new insights on firms’ leverage adjustment and cash flow management. 相似文献
46.
Jonathan E. Ingersoll Jr. 《Review of Derivatives Research》1996,1(2):159-181
Foreign exchange rates have been subjected to periods of tighter or looser controls as various political and economic forces have waxed and waned. When currencies were backed by gold there were fixed exchange rates. In 1973 floating exchange rates were adopted though many countries did try to keep their currency values within certain ranges. More recently the European Economic Community formalized this practice. Free-floating exchange rates might be well characterized by the lognormal distribution which is standard in option pricing. However, this is probably a poor approximation for exchange rates which are kept within some range by the actions of one or both governments or central banks. This paper develops a model which can be used to value options and other derivative contracts when the underlying exchange rate is bounded in a fixed range (a, b). Methods for pricing both European and American style options are developed.The author would like to thank Ken French and Geert Rouwenhorst for their comments and suggestions. 相似文献
47.
针对机动目标跟踪问题 ,在“当前”统计模型的基础上 ,利用机动加速度与方差的自适应关系 ,提出了一种新的自适应滤波算法。大量仿真结果表明 ,该算法在跟踪机动目标时 ,具有良好的跟踪性能。 相似文献
48.
DAN S. DHALIWAL CRISTI A. GLEASON LILLIAN F. MILLS 《Contemporary Accounting Research》2004,21(2):431-459
We assert that the tax expense is a powerful context in which to study earnings management, because it is one of the last accounts closed prior to earnings announcements. Although many pre‐tax accruals must be posted in the year‐end general ledger, managers estimate and negotiate tax expense with their auditors immediately prior to earnings announcements. We hypothesize that changes from third‐ to fourth‐quarter effective tax rates (ETRs) are negatively related to whether and how much a firm's earnings absent tax expense management miss analysts' consensus forecast, a proxy for target earnings. We measure earnings absent tax expense management as actual pre‐tax earnings adjusted for the annual ETR reported at the third quarter. We provide robust evidence that firms lower their projected ETRs when they miss the consensus forecast, which is consistent with firms decreasing their tax expense if non‐tax sources of earnings management are insufficient to achieve targets. We also find that firms that exceed earnings targets increase their ETR, but this effect is less significant. By studying the tax expense in total, rather than narrow components of deferred tax expense, our results provide general evidence that reported taxes are used to manage earnings. 相似文献
49.
加拿大经济学家巴伯(C.L.Barber)提出的有效保护率概念是对整个产业征税后实际保护程度的一个有效分析工具。但一些不符合现实的假设条件限制了有效保护理论的适用范围。一些著作也就这方面的问题作过探讨,本文在综合一些学者观点的基础上逐步放宽了其所假设的限制条件,使这一理论更加完善,更具现实指导意义。并在此基础上对中国关税结构的优化问题进行简要的分析。 相似文献
50.
To meet green supply chain management’s requirements of a company and its transportation service providers (TSPs), it is essential to set clear, achievable, and realistic targets. This paper proposes two data envelopment analysis (DEA) approaches to find targets for two-stage network structures. The objective of proposed approaches is to plan in feasible region. The feasible region specifies bounds to ensure targets are within current operational capacity of TSPs. Applying the approaches to set targets for 24 TSPs lead to different results. However, proposed models ensure that the TSPs would be efficient in their current capacity. 相似文献