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排序方式: 共有2531条查询结果,搜索用时 11 毫秒
1.
Rodríguez Gabriel Ojeda Cunya Junior A. Gonzáles Tanaka José Carlos 《Portuguese Economic Journal》2019,18(2):107-123
Portuguese Economic Journal - A set of RLS-type models with ARMA and ARFIMA dynamics is estimated and compared in a forecasting exercise with ARFIMA, GARCH and FIGARCH models. It is an extension of... 相似文献
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Atlantic Economic Journal - 相似文献
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Díaz-Fernández M. Carmen González-Rodríguez M. Rosario Pawlak Marek Simonetti Biagio 《Quality and Quantity》2019,53(5):2421-2438
Quality & Quantity - Family firms (FFs) are the backbone of entrepreneurial fabric in many countries. Management of such businesses is complex because of their features: the overlap between... 相似文献
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Jennifer Martínez-Ferrero Emiliano Ruiz-Barbadillo Michele Guidi 《Business ethics (Oxford, England)》2021,30(4):551-569
This research examines how the credibility and accuracy of corporate social responsibility (CSR) disclosures enhance market confidence by exploring their effect on the cost of capital. How do capital markets react to higher-quality assurance of CSR reporting? Can the hypothetical reduction in the cost of capital that assurance quality produces be explained by restatements of previous information given in these CSR reports? We explore the relationship between assurance quality, as a proxy for credibility and market confidence, and the mediating effect of CSR restatements as indicators of accuracy. We propose regression models with a sample of CSR reports issued by European companies. Building upon the signalling and legitimacy theories, the results support the positive effect of higher assurance quality statements on market confidence by confirming a decrease in the cost of capital; assurance quality gives an indication of credibility to the capital market and restatements related to methodological updates signal accuracy. The reduction in the cost of capital brought on by higher assurance quality appears to be determined by the issuance of CSR restatements, which create legitimacy for both client companies and assurance providers. CSR reporting and assurance have reached a greater level of maturity as demonstrated by the evolution of these practices and financial market perceptions. 相似文献
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Angel Martínez Sánchez 《Small Business Economics》1992,4(2):153-168
This paper highlights the difficulty of developing HT firms in a peripheral region of Spain. Although the endogenous development of HT firms in these regions is possible, their evolution depends on more central regions. The firm's geographical location and the type of HT production are the most important endogenous factors governing the firm's success. 相似文献
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Upinder S. Dhillon Dennis J. Lasser Gabriel G. Ramírez 《Review of Quantitative Finance and Accounting》1992,2(2):205-213
This study examines the effect of initiating discount and no discount dividend reinvestment plans on shareholder wealth. The results show a negative response to DRP announcements, which is significantly smaller than that found in studies of new equity offerings. These results are consistent with the Scholes and Wolfson (1989) hypothesis that managers in need of equity capital use DRPs to mitigate the adverse stock price effects of new equity issue announcements. Furthermore, there is a significant difference in the price response of discount and no discount DRPs for industrial firms. This result is supportive of the signaling potential of discount DRPs. Supportive evidence is also found in the analysis of firm characteristics for industrial firms. 相似文献
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消费问题经过几十年的讨论,至今仍没有得到一些人的高度重视。重投资,重GDP的增长,不重视消费拉动的老毛病,一直制约着我国经济的可持续发展。事实上,如果我国消费水平再不上一个新台阶,还将制约我国经济的持续发展。应该将扩大消费需求提升到我国发展的战略高度来认识。一、应 相似文献