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排序方式: 共有1321条查询结果,搜索用时 15 毫秒
21.
《Research in Accounting Regulation》2014,26(1):1-11
We examine the relationship between restatements of prior period financial results and firm value in China. This relationship is relevant to the millions of global investors who purchase Chinese equity securities because Chinese regulatory authorities must focus on the restatement events that, in their judgment, most warrant investigation. We recommend that they focus their attention on restatement announcements (and the firms that announce them) that possess the characteristics that most impact firm value.Prior studies of the American equity markets found evidence of a relationship between the nature of the restatement announcements and firm value, as well as evidence that core account adjustments and high-magnitude adjustments affect firm value more than noncore account adjustments and low-magnitude adjustments. However, based on a sample of Chinese listed firms that made corporate announcements that appeared in the Asian press between 2003 and 2011, we only find mixed evidence in the Chinese equity markets in support of the former relationship, and no evidence at all in support of the latter relationship.In other words, restatement announcements in China do not impact firm value to the same extent, and in the same manner, as restatement announcements in America. Chinese regulators must thus develop policies that are unique to the Chinese markets in order to effectively prioritize their oversight activities on firms that issue restatement announcements.What factors should be considered by Chinese regulators? We identify a collection of corporate governance variables, as well as a smaller collection of financial variables, that are significantly associated with decreases in firm value. We also develop a set of regression analyses that utilize these variables to explain a significant portion of the variability of firm value during the sample period. Interestingly, however, we find no evidence that the growth patterns of the firms are significantly associated with changes in firm value.Using this evidence, we recommend the development of a model of regulatory guidance that is customized for the unique characteristics of the Chinese equity markets. We believe that this model can help Chinese authorities focus their attention on specific restatement announcements that most impact firm value. 相似文献
22.
Eleanor D. Glor 《Public Management Review》2013,15(1):121-130
Following review of definitions of New Public Management (NPM), the paper assesses whether Canada has adopted the NPM, organized by Kernaghan and Charih's (1997) categories and using Loeffler's (1997) definition. Canada has reorganized the machinery of government, changed management methods and reduced the federal public sector substantially. Despite high debt, Canada's federal government reduced its expenditures and/or public service as much or more than the UK and New Zealand. Its expenditures as a proportion of GDP are now similar to those of the UK and New Zealand, the major proponents of NPM. 相似文献
23.
人力资本与企业绩效关系的实证分析 总被引:1,自引:0,他引:1
国内外对企业绩效的实证研究主要是研究财务指标与企业绩效的关系,缺少对非财务指标的实证研究特别是人力资本与企业绩效关系的实证研究。本文选取反映人力资本的指标和反映企业绩效的指标,随机选取上市公司的数据进行多元回归分析,结果发现,员工高学历比例和员工专门技术人员比例,与企业绩效存在显著关系。笔者建议,要明确企业绩效与人力资本的关系,重视人力资本的作用,同时要结合行业特点和竞争程度综合考虑企业绩效。 相似文献
24.
Niclas L. Erhardt James D. Werbel Charles B. Shrader 《Corporate Governance: An International Review》2003,11(2):102-111
This study examines the relationship between demographic diversity on boards of directors with firm financial performance. This relationship is examined using 1993 and 1998 financial performance data (return on asset and investment) and the percentage of women and minorities on boards of directors for 127 large US companies. Correlation and regression analyses indicate board diversity is positively associated with these financial indicators of firm performance. Implications for both strategic human resource management and future research are discussed. 相似文献
25.
Scholars dedicated increasing attention towards appreciating how design has changed individuals? perception of new products, firms? understanding and formulation of strategy, or other relevant actors? approach to innovation and technology management. By emphasising the importance of design for the definition of consumers? needs, the restructuring of firms? organisational structures and strategies, and the evolution of firms? value creation processes, this review paper identifies relevant research gaps and questions that would benefit from future scholarly attention. In particular, it is suggested that such effort should address the analysis of how design consumption can help better comprehend consumers? needs; what are the implications of design thinking on the skill sets of design professionals; the organisational structure of firms, including the reconfiguration of other business functions, and their strategy; and whether and how design thinking can shape firms? value creation processes and contribute to the formalisation of design tasks. 相似文献
26.
Matthias F. Baumann Nicole V. S. Ratzinger‐Sakel 《International Journal of Auditing》2020,24(1):110-130
This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular importance, as European regulators have strengthened the position of ACs, while simultaneously restricting the presence of AFA on ACs. We find that the presence of AFA who have recently left their former employer on ACs is associated with higher audit quality, while we fail to find a significant effect on audit quality with regard to AFA who have left audit firms a longer period of time ago. In addition, the presence of AFA on ACs does not seem to affect audit fees. To the best of our knowledge, this study is the first to demonstrate time‐dependent AFA effects related to ACs. 相似文献
27.
Garen Markarian Antonio Parbonetti 《Corporate Governance: An International Review》2007,15(6):1224-1243
This paper examines the relationship between firm complexity and board of director composition. Utilising the board typology of Baysinger and Zardkoohi (1986 ), we classify board members either as insiders, business experts, support specialists, or community influentials, and examine board composition in relation to firm internal and external complexity. Internal complexity refers to the sophistication of internal work processes (proxied by firm R&D expenditures, and the amount of invested capital), while external complexity relates to the external competitive structure (proxied by the number of business and geographic segments, and industrial leadership). Utilising a random sample of 150 firms drawn from six industries over the 2003–2005 time period, and after classifying 4,408 directors to one of our board categories, multivariate results confirm conjectures that complexity is related to the specific capabilities that each board member brings to the firm. We find that externally complex firms substitute community influentials for insiders. Additionally, internally complex firms have lower levels of community influentials, which are substituted by insiders and support specialists. This study adds to a small but growing literature that examines the economic determinants of board structure ( Boone et al., 2007 ; Coles et al., 2005 ; Gillan et al., 2003 ; Linck et al., 2005 ), by providing a unique lens in examining board characteristics that goes beyond the traditional insider/independent classification. 相似文献
28.
《Technovation》2020
Accelerators are a recent yet rapidly growing phenomenon within entrepreneurial ecosystems. The distinctive characteristics exhibited by accelerators, relative to previous incubation models, imply that accelerators may play a different role and have a different impact on the survival rates of participating firms. In this study, we explore the relationship between participation in an accelerator program and firm survival using fuzzy-set qualitative comparative analysis (fsQCA) with key variables related to firm survival. We analyze 38 accelerated startups from five Italian accelerators and a control group of 38 non-accelerated Italian startups. Our findings support the business accelerator literature that regards accelerators as a new and distinct generation of business incubators. Our results suggest that participation in accelerator programs on its own does not influence firm survival. However, we found a relationship between firm survival and accelerated technology-based firms that do not export and between firm survival and accelerated firms in the service sector with a small team that do not export. We conclude that factors affecting the survival of accelerated firms are different from factors affecting the survival of incubated firms, providing further evidence of the characteristics that distinguish accelerators from incubators. 相似文献
29.
Why are there so few new firms in Russia? This paper provides further insights into the specific Russian business landscape and how it impacts the low level of new firm entry. As this paper indicates, internationally comparative data do not provide many clues, since in terms of purely formal constraints Russia fares comparatively well. However, a deeper analysis uncovers the informal impediments associated with the lack of rule of law, inconsistent enforcement of regulations, regional autonomy and pervasive corruption. These informal constraints form impediments not only for new firm creation but also for firm survival and firm exit. 相似文献
30.
Fangjun Wang Shuolei Xu Junqin Sun Charles P. Cullinan 《Journal of economic surveys》2020,34(4):793-811
Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance. 相似文献