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排序方式: 共有4380条查询结果,搜索用时 15 毫秒
1.
Sandra Achten Lars Beyer Antje-Mareike Dietrich Dennis Ebeling Arne Steinkraus 《Applied economics letters》2019,26(1):21-26
We analyse the effect of a large scale infrastructure investment, namely the construction of the Oresund bridge, on the local and supra-regional economy. We employ the synthetic control method to construct counterfactual regions that mimic the trajectory of Malmo and Southern Sweden without treatment. Our results point to a positive effect. However, placebo tests in space and time only reveal statistical significance at a larger regional level. The results suggest that spillover effects are eminent. 相似文献
2.
This paper re-examines the evidence on open market share repurchase activity reported by Rau and Vermaelen (2002) for the UK. Using data from the Securities Data Corporation (SDC), Rau and Vermaelen conclude that the level of repurchase activity is trivial. They attribute the low repurchase volume to regulatory restrictions that limit companies' ability to take advantage of an undervalued stock price and conclude that the bulk of repurchase activity that does occur is driven by the desire to generate tax credits for pension funds. Using data collected from a variety of sources, we find that the SDC substantially understates UK open market buyback activity. Based on our more comprehensive dataset we conclude that (a) pension funds' tax considerations are not the primary cause of UK share repurchases and (b) despite the prevailing regulatory environment, underpricing still represents an important determinant of repurchase activity. 相似文献
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Rolf Brühl Nils Horch und Mathias Orth 《Zeitschrift für Planung & Unternehmenssteuerung》2008,19(3):299-323
Zusammenfassung Die Bildung von Forschungshypothesen ist zwar immer ein kreativer, sollte aber gleichzeitig kein unsystematischer
Prozess sein. Im vorliegenden Artikel liegt der Fokus auf der Methodenunterstützung des Entdeckungszusammenhangs.
Die Methode der Grounded Theory bietet einen Bezugsrahmen für qualitative empirische Studien, mit dem
Theorien entwickelt werden, die aus dem Textmaterial zu begründen sind. Eine Literaturanalyse verdeutlicht,
dass das Potenzial dieser Methode bisher in der Controlling- und Rechnungswesenforschung weitgehend ungenutzt
bleibt. Anhand einer Diskussion empirischer Studien, welche auf die Methode zurückgreifen, werden
Anwendungsm?glichkeiten der Grounded Theory für diese Disziplinen aufgezeigt.
Summary Creating research hypotheses is always a creative but not necessarily an unsystematic process. In our study we introduce a method supporting the logic of discovery. The grounded theory approach provides a framework for a systematic development of theories emerging from empirical data. A literature review stresses that the potential of the method so far is unused in accounting research. The grounded theory approach is introduced to support empirical work within this research field. Options for an application of the method in accounting research are shown by the means of a discussion of empirical studies. Furthermore the reader gets hints for reference studies.相似文献
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Heribert Gierl und Sandra Praxmarer 《Zeitschrift für Planung & Unternehmenssteuerung》2007,18(2):187-206
Zusammenfassung Aus bisherigen Studien lassen sich kaum Handlungsempfehlungen ableiten, welche Positionierung eines
Zulieferunternehmens sich besonders vorteilhaft auf das Vertrauen eines Kunden auswirkt. Im vorliegenden
Beitrag werden die Wirkungen von vier Positionierungsstrategien, die Zulieferunternehmen zur Verfügung
stehen, auf das Vertrauen ihrer Abnehmer aus der Automobilindustrie untersucht. Diese Strategien bestehen
in der Anpassung an Kundenprozesse, in Serviceorientierung, in Flexibilit?t und in der Verwendung von
Kompetenzsignalen gegenüber dem Markt. Wir zeigen, dass die Anpassung an Kundenprozesse auf Grund
der hohen Spezifit?t der damit verbundenen Investitionen die st?rkste positive Wirkung auf das
Vertrauen des Kunden aufweist und dass Kompetenzsignale gegenüber dem Markt kein geeignetes Instrument
zur F?rderung des Kundenvertrauens sind, wenn das Zulieferunternehmen für den Abnehmer eine hohe
Bedeutung besitzt.
The effects of a supplier’s positioning strategy on buyers’ trust
Summary Many studies have identified measures that are able to enhance partners’ trust in business-to-business relationships. However, it is not known which measures are more effective than others or under which conditions certain measures might be helpful or not. In the present study the effects of four possible positioning strategies on buyer’s trust are examined. The positioning strategies considered here are the supplier’s adaptations regarding its customer’s processes, its service orientation, its flexibility, and market-signals stressing the supplier’s competence. We found that, due to the high specificity of the required investments, adaptations of the supplier’s processes are the strongest instrument to enhance buyers’ trust relative to the other three strategies. We could also show that investments in market signals stressing the supplier’s competence are not effective if the supplier is of high importance to the customer.相似文献
6.
In the present paper a comprehensive assessment of existing mutual fund performance models is presented. Using a survivor‐bias free database of all US mutual funds, we explore the added value of introducing extra variables such as size, book‐to‐market, momentum and a bond index. In addition to that we evaluate the use of introducing time‐variation in betas and alpha. The search for the most suitable model to measure mutual fund performance will be addressed along two lines. First, we are interested in the statistical significance of adding more factors to the single factor model. Second, we focus on the economic importance of more elaborate model specifications. The added value of the present study lies both in the step‐wise process of identifying relevant factors, and the use of a rich US mutual fund database that was recently released by the Center for Research in Security Prices. 相似文献
7.
A conceptual framework of anonymity in Group Support Systems 总被引:2,自引:2,他引:0
Joseph S. Valacich Leonard M. Jessup Alan R. Dennis J. F. Nunamaker Jr. 《Group Decision and Negotiation》1992,1(3):219-241
As the development and use of automated systems for collaborative work grows, the need for a better understanding of these systems becomes more important. Our focus is on one type of system, a Group Support System (GSS) and, in particular, on one important aspect of a GSS—anonymity. A conceptual framework for the study of anonymity in a GSS is presented, which describes the general classes of variables and their relationships. These variables include the factors that influence anonymity in a GSS, types of anonymity, and the effects of anonymity on a message sender, receiver, group process, and outcome. Each of these variables is discussed with working propositions presented for important group process and outcome measures. The objectives of this article are to highlight the importance and complexity of anonymity, to act as a guide for empirical investigations of anonymity, and to influence future GSS development and use. 相似文献
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