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101.
秦涛 《全球科技经济瞭望》2008,23(4):19-21
2008年1月中下旬,南非突然爆发电力短缺危机,各界为之震动.本文简要介绍了此次危机的情况,解析了危机发生的原因,阐述了南非政府为应对此次突发电力短缺危机所采取的各项措施,并提出了相关建议. 相似文献
102.
基于代理成本理论及自由现金流量假说分析框架,研究了我国上市公司自由现金流量引发的盈余管理行为,并以2004~2006年我国A股上市公司为样本,运用面板数据分析方法进行了相应的实证研究。研究发现,自由现金流的代理成本是激发我国上市公司管理者进行盈余管理的重要原因;企业债务对自由现金流引发的盈余管理行为具有一定的抑制作用,但债务的软约束现象仍然存在。 相似文献
103.
着眼于现代军事物流发展趋势,针对未来战争对军事物流提出的新要求,在剖析现有我军军事物流发展存在弊端的基础上,提出了促进现代军事物流科学发展的对策。 相似文献
104.
105.
This paper addresses the heterogonous effects of adverse liquidity shocks on corporate cash holdings in an emerging market. We use a large panel dataset with quarterly financial information for Chilean firms during the period 1996–2009. We find three main results. First, liquidity crises have had a negative and economically significant effect on cash holdings, but mainly for small firms; medium‐sized and large firms have not been affected by liquidity crises. Second, liquidity crises reduce the ability of firms to adjust to optimal cash holdings. Finally, medium‐sized firms are less able to adjust cash holdings compared to small and large firms. 相似文献
106.
中国用工荒演变轨迹研究 总被引:2,自引:0,他引:2
文章对1979—2010年中国四大地区的劳动力就业数据,采用生物系统论研究方法,将地区劳动力视为复杂系统,对中国四大地区内外劳动力格局演变进行估计,从而深入讨论用工荒根源及演变轨迹。结果发现:劳动力就业自然增长率与人口自然增长率间有内在规律——23定律,这一定律是中国用工荒到来的根源,它决定中国东部、东北、中部、西部将先后于2014、2020、2025、2027年进入用工荒;东部用工荒是紧随劳动力自然就业繁荣期之后,而东北、中部和西部则是劳动力自然繁荣期后经历较长的潜伏期才进入用工荒。 相似文献
107.
This study examines the factors affecting the issuance, accuracy and usefulness of analysts' cash flow forecasts (CFFs) in Australia. Given the economic importance of the mining industry in Australia, we find that analysts are likely to provide CFFs for mining firms with poor financial health and high default risk. In contrast, analysts' provision of CFFs increases with the degree of financial health for non‐mining firms. The determinants of the issuance and accuracy of analysts' CFFs also differ in pre‐ and post‐IFRS adoption periods. Our results add new evidence on the effect of IFRS adoption on analysts' cash flow forecasting behaviours. 相似文献
108.
One of the main concerns of mobile operators towards deployment of Universal Mobile Telecommunications System (UMTS) networks
is the investment cost. The costly radio access network, based on the network equipment required in a service area, prevents
incumbents and new entrants from upgrading or building a new UMTS network. In this article, a novel, low-cost approach to
the UMTS radio access network design is proposed. The approach employs the use of pricing incentives. This approach is based
on the assumption that a pricing mechanism is in place to control excessive traffic load during peak periods. By incorporating
this assumption into the network design, the network designer is able to relax certain design parameters, which may contribute
to significant savings in equipment cost. Investigation is focused on the UMTS coverage and capacity planning, using the Net
Present Value (NPV) financial analysis. For certain price-sensitivity levels, the analysis indicates that this approach provides
a suitable strategy for mobile operators to comfortably move forward with UMTS upgrade and gain competitive edge in the wireless
market. 相似文献
109.
This study contends that the association between corporate cash holdings and corporate governance is subject to the investment environments that firms face. For example, firms with an abundance of investment opportunities have a strong incentive to hold cash in order to maintain their competitive positions. Shareholders accept high levels of cash holdings in such growing firms if corporate governance can protect their interests. This study examines the effects of corporate governance on cash holdings for a sample of high-tech firms. The results show that CEO ownership, the directorship of venture capitalists (VCs), and independent directors play critical roles in corporate cash policy. In addition, the boards are more effective when the firms' CEOs are also their founders or when VCs hold a large stake of company shares. The effects of corporate governance are more significant in younger firms while the effects of firm-specific economic variables are more significant in older firms in the sample. 相似文献
110.
《Journal of Accounting and Public Policy》2019,38(6):106694
I investigate the influences of economic policy uncertainty on corporate cash policy. The findings show that there is a positive association between economic policy uncertainty and cash holdings, as well as the propensity to save cash out of operating cash flow. Further analyses suggests that economic policy uncertainty affects corporate cash policy by influencing firms’ precautionary saving motives and the effect is larger when firms have difficulty in raising external finance. Using the new index developed by Baker et al. (2016), I extend the literature on economic policy uncertainty and show that it is an important macro-level factor in influencing corporate cash policy. 相似文献