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排序方式: 共有274条查询结果,搜索用时 31 毫秒
1.
Jamie Bologna Pavlik Estefania Lujan Padilla Benjamin Powell 《Southern economic journal》2019,85(4):1243-1261
Do immigrants undermine culture in a way that destroys productivity in destination countries? Some scholars have argued that because immigrants come from countries with dysfunctional social capital—norms and institutions—they will import it and pollute the social capital in destination countries. One potential channel through which this could occur is corruption. We examine stocks and flows of immigrants over a 20‐year time period to see if corruption increased in destination countries. We generally find that immigration is not associated with increases in corruption. Additionally, we find that immigration tends to decrease corruption in destination countries with low levels of corruption or high levels of economic freedom. 相似文献
2.
Sayer (1995) has argued that the division of labour has a structure that is distinct from capitalist relations of production, and, following Hayek, that it is determined most strongly by the use of knowledge by enterprises. Conscious coordination or alteration of the division of labour therefore usually result in reduced efficiency and in an authoritarian suppression of difference. In this article we argue that the division of labour in capitalism is strongly determined by conflict within and between classes, and that in the short term socialist policy can and should aim to alter it. A model of socialist economic coordination is presented which is feasible and ameliorates many of the problems of the capitalist division of labour. This model would enable the development rather than suppression of positive differences. 相似文献
3.
This study examines the nature of organizational culture in public accounting and demonstrates that different aspects of culture exist across and within public accounting firms. Organizational culture is defined in terms of values shared by members of an organization (or organizational sub-unit) that manifest themselves in the practices of that organization. Practices particularly important to the development and maintenance of culture include selection and socialization. The hypotheses state that different aspects of organizational culture vary across public accounting firms of different size and technology, and public accountants of different rank and functional area. These hypotheses are tested and largely supported with responses to a paper and pencil instrument, the Values Survey Module (Hofstede, Institute for Research on Intercultural Cooperation, 1982), which was completed by 338 public accountants across the United States. Implications for accountants and future research are also discussed. 相似文献
4.
Kane L 《Medical economics》2001,78(7):126-8, 133-6, 140-2
5.
Regulated firms in pollution permit markets with banking 总被引:5,自引:0,他引:5
This paper examines a competitive intertemporal market for bankable emission permits, such as sulfur dioxide allowances. Without profit regulation, firms are willing to bank permits if permit prices rise over time with the rate of interest, but will not bank if prices rise more slowly.The market achieves aggregate emission targets at least total cost if there is no profit regulation, but may not do so if firms are subject to profit regulation. Firms must arbitrage differences both in abatement cost and in the regulatory treatment of permits to achieve least total cost.The impetus for this work came from research we initiated during the Summer of 1990 for the Energy Information Agency. We would like to thank Chuck Howe for his detailed comments and enthusiasm, and Jim Alm, Dave Bjornstad, Charles deBartolome, Mike Greenwood, Robert Hahn, Douglas Hale, Carolyn Lang, Jim Markusen, Edward Morey, Till Requate, and Tom Tietenberg. We are grateful to the editor and two anonymous referees for stressing the importance of regulation in these markets and for their helpful and clarifying advice. 相似文献
6.
Kane L 《Medical economics》2002,79(23):94-6, 99-102, 112-4
7.
The Relevance of Stock and Flow-Based Reporting Information In Assessing the Likelihood of Emergence from Corporate Financial Distress 总被引:2,自引:0,他引:2
Gregory D. Kane Frederick M. Richardson Uma Velury 《Review of Quantitative Finance and Accounting》2006,26(1):5-22
A number of recent studies have shown that earnings information is less useful and value relevant when firms are financially
troubled. This finding has given rise to the consideration of alternatives. In this paper, we examine the contributions of
book value-based proxies (normal earnings and abandonment value) and flow-based proxies (earnings and operating accruals)
to the assessment of the likelihood of emergence from financial distress. Our prior reasoning is that while book value-based
proxies may provide information about potential future cash resources, flow-based proxies, because they capture the progress
of reorganization efforts underway, as opposed to mere potential, should be relatively more useful in assessing the likelihood
of emergence from distress. Our findings are consistent with this explanation. We document that the primary predictors of
emergence are flow-based proxies—in particular, cash from operations, net of earnings. 相似文献
8.
This paper seeks to explain how policy actions undertaken at the outset of recent crises—particularly the issuance of extensive liquidity support and government guarantees—absorb off-budget fiscal resources and inappropriately constrain officials’ subsequent options for restructuring their country’s troubled financial and corporate sectors. Empirical evidence supports the commonsense view that the damage a crisis works on a country’s financial sector and on its real economy is lessened by taking market-mimicking actions that promptly estimate and allocate losses during the early stages of a crisis. The most important steps are to plan to call a timeout to separate hopelessly insolvent institutions from potentially viable ones and to provide haircuts, guarantees, and liquidity support in ways that protect taxpayers and avoid subsidizing insolvent institutions’ longshot gambles for resurrection. 相似文献
9.
Scientific methods in finance 总被引:1,自引:0,他引:1
Stephen Kane 《International Review of Financial Analysis》2004,13(1):105-118
Computer software can easily produce many financial models with technical skill, but investigators need to interpret and adapt computer output. Such analysis requires a deep knowledge of scientific fundamentals. We argue that an evidential perspective is more appropriate than a decision framework for model selection. We discuss four necessary conditions for any scientific investigation: observables, interpretables, replicables, and robustness in the context of examples familiar to finance professionals. Carefully planning the design of an experiment is the best way to address many econometric maladies. Furthermore, we emphasize the need for more sensitivity testing and for independent replication of empirical results within the finance profession. 相似文献
10.
Increasing gender diversity in the boardroom has been promoted as a way to enhance corporate governance and risk management. This study empirically examines whether boards with more female directors play a role in reducing R&D risk. We first show that female directors help to reduce the positive relationship between R&D investment and future performance volatility. We then report that firms with more gender-diverse boards exhibit a lower adverse effect of R&D on the cost of debt. These results are robust to endogeneity analysis, alternative measures of gender diversity and risky investment, and other sensitivity tests. Overall, our results suggest that female directors improve board effectiveness in risk management with respect to R&D investment. 相似文献