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This article shows that if all variables that determine a firm's future cash flows are not contractible, it can be ex ante optimal to design a financial contract that admits debtholders waiving debt covenants on a discretionary basis and firms investing opportunistically subsequent to contracting. Further, as the contractible variable becomes less informative, the contract attaches greater significance to it. Finally, uncertainty in the magnitude of reporting latitude induces aggressive reporting by the firm to avoid violating the covenant or to enhance the chances of a waiver. The debtholders respond by sometimes not allowing the firm to implement mutually beneficial projects. 相似文献
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Ratna Candra Sari Sony Warsono Sri Suryaningsum 《现代会计与审计》2010,6(6):1-13
This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation. 相似文献
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Nashrul Wajdi Sri Moertiningsih Adioetomo Clara H. Mulder 《Bulletin of Indonesian Economic Studies》2017,53(3):309-332
This article explores the determinants of interregional migration in Indonesia. Employing basic and modified (extended) gravity models, and using data from the 2000 and 2010 Population Censuses and the 2005 Intercensal Population Survey, we test Long’s (1985) hypothesis that in the early stages of population redistribution, economic development is positively related to a concentration of the population. Using per-capita GDP as a proxy for income and as an indicator of economic development, we find that migration in Indonesia is indeed directed towards more developed regions. This finding supports the notion that regional disparities in development are an important factor in interregional migration in Indonesia. In line with classical gravity models, our findings show that distance is negatively related to the size of migration flows. However, unlike previous studies of interprovincial migration in Indonesia, we find that the effect of distance has weakened over time. 相似文献
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K.S.D.Ruwanchandra 《旅游时代》2009,(4)
《旅游时代》是我每月必读的一本杂志,我很高兴在斯里兰卡使馆每月都可以看到这本杂志。我们会认真阅读每一期,从中得到感兴趣的信息并获益。 相似文献
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Dwi Suhartanto Nurzuwana Sumarjan Olivia Sri Kartika Lina Setiawati 《Journal of Quality Assurance in Hospitality & Tourism》2019,20(4):387-404
The importance of employee leisure involvement to employee service performance has been suggested but not tested in the literature. This study closes this research gap by inspecting the direct consequence of leisure involvement on service performance and leisure involvement’s indirect effect on service performance via job satisfaction for frontline service employees. This study uses a sample of 313 restaurant employees collected from Bandung, Indonesia. The proposed model is tested using variance-based SEM-PLS. The results show the importance of leisure involvement as a determinant of frontline service performance. Moreover, this study reveals that the effect of leisure involvement on service performance is partially mediated by job satisfaction. The conceptual and practical significance of these results are reviewed. 相似文献
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Spatial Models in Marketing 总被引:1,自引:0,他引:1
Eric T. Bradlow Bart Bronnenberg Gary J. Russell Neeraj Arora David R. Bell Sri Devi Duvvuri Frankel Ter Hofstede Catarina Sismeiro Raphael Thomadsen Sha Yang 《Marketing Letters》2005,16(3-4):267-278
Marketing science models typically assume that responses of one entity (firm or consumer) are unrelated to responses of other
entities. In contrast, models constructed using tools from spatial statistics allow for cross-sectional and longitudinal correlations
among responses to be explicitly modeled by locating entities on some type of map. By generalizing the notion of a map to
include demographic and psychometric representations, spatial models can capture a variety of effects (spatial lags, spatial
autocorrelation, and spatial drift) that impact firm or consumer decision behavior. Marketing science applications of spatial
models and important research opportunities are discussed.
This paper is based upon the discussions of the Spatial Models in Marketing seminar at the Sixth Invitational Choice Symposium,
June 2004. Eric T. Bradlow, Bart Bronnenberg and Gary J. Russell served as co-chairs of the session. 相似文献
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Using international comparison data for 1950–1990, we describe the GDPs of seven major regions of the non-Communist world: the North, the South (“down under”), Tropical Africa, Tropical America, and South-West, South-Central and South-East Asia. The inequality among these regions accounts for almost 90 percent of the inequality among the 113 individual countries. 相似文献
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Myongjin Kim Leilei Shen Suman Basuroy Sri Beldona 《The Canadian journal of economics》2023,56(1):87-113
In the consumer packaged goods industry, category captain is the company (e.g., Pepsi) that retailers (e.g., Kroger) designate as the leader of an entire product category (e.g., carbonated beverages) and collaborate with to manage the product category through the process of category management. Much uncertainty exists about the consequences of category management. We use a unique data set on the ready-to-eat cereals category in which the retailer designated a category captain. In this paper, we find that category captain does not have more to gain in terms of market shares than other products within the ready-to-eat cereals category, alleviating antitrust concerns related to category management. In addition, we find that category captain increases the market share of products that are more price competitive, not necessarily that of its own products, which points to a category captain focusing on growing the category's market as it is incentivized to do so. 相似文献