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121.
Brian A. Rutherford 《Financial Accountability and Management》2002,18(1):73-101
The financial regime under which trading executive agencies operate implies that return on capital employed (ROCE) is used to indicate that revenues meet but do not exceed costs, including the cost of capital; that is, that there is neither cross-subsidisation nor hidden taxation. This paper develops a model for measuring ROCE derived from this objective. It argues that users of ROCE indicators are likely to lack financial sophistication and to want to compare performance between entities, so that indicators should be clear, readily understandable and comparable. The range of measurement and presentation methods used in practice undermines clarity and comparability and some methods are inconsistent with the model. Performance is sometimes characterised as meeting the target when this is problematic. The paper also examines outturn performance and finds some very substantial excess returns, implying hidden taxation. 相似文献
122.
We examine the governance characteristics, earnings quality, growth rates, dividend policy, and compensation structure of 97 firms recently under investigation by the Securities and Exchange Commission (SEC) for accounting fraud. Our results show that the corporate environment most likely to lead to an accounting scandal manifests significant growth and accounting practices that are already pushing the envelope of earnings smoothing. Firms operating in this environment seem more likely to tip over the edge into fraud if there are fewer outsiders on the audit committee and outside directors appear overcommitted. 相似文献
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124.
Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献
125.
阐述了发电设备全寿命周期费用(Life Cycle Cost,LCC)的基本理论及计算方法,针对发电设备LCC的影响因素之间存在的客观联系,假定因素之间相互独立,对其中某2个因素的变动幅度进行了一定的修正,使之更贴近实际。以某2×600MW火电机组为例,选取若干影响因素,求得其全寿命周期费用净现值。对目标净现值进行单因素和多因素敏感性分析,以寻找目标值与影响因素之间所存在的内在联系,为设备投资以及后期优化管理提供决策依据。 相似文献
126.
上市公司高管薪酬的激励效果及影响因素研究 总被引:1,自引:0,他引:1
作为一种重要的激励方式,高管薪酬通过促进其管理能力的发挥,进而影响企业业绩。但实证研究表明,我国上市公司高管薪酬水平与企业业绩不相关,上市公司的薪酬激励效果有限,需要进一步完善。影响上市公司高管薪酬水平的主要因素有:公司规模、第一大股东比例、国有股比例、流通股比例、董事会规模、总经理权限和公司所处的经济地理位置。 相似文献
127.
We examine whether the threat of executive turnover faced by a firm affects its decision to reprice stock options held by its executives. We estimate a model of voluntary turnover among top executives and show that the predicted turnover from this model is positively related to the probability of repricing. The relationship is robust to the inclusion of several known determinants of repricing. Our results are consistent with a model in which a tight labor market makes executives hard to replace, forcing firms to reprice stock options when they go underwater. 相似文献
128.
从形式上看,董事会对经理层治理风险主要表现为董事会自身建设风险、董事会对经理层决策与控制风险以及经理层执行风险等,因而理性构建董事会对经理层治理风险顸警指标体系十分必要。借助于主成分分析法建立治理风险预警模型,通过对警度临界值的界定,可初步判断公司董事会对经理层治理风险程度。 相似文献
129.
130.
在我国加入世贸组织的新形势下,企业法律顾问工作中执行案外第三人的形象日渐增多,有的是所在企业成为被执行的第三人,有的是本企业作为申请人,申请执行案外第三人。 相似文献