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排序方式: 共有753条查询结果,搜索用时 281 毫秒
1.
Gregory Brown Robert Harris Wendy Hu Tim Jenkinson Steven N. Kaplan David T. Robinson 《Journal of Financial Economics》2021,139(2):561-577
Private equity performance, both for buyouts and venture capital, has been highly cyclical: periods of high fundraising have been followed by periods of low performance. Despite this seemingly predictable variation, we find modest gains, at best, to pursuing realistic, investable strategies that time capital commitments to private equity. This occurs, in part, because investors can only time their commitments to funds; they cannot time when commitments are called or when investments are exited. There is a high degree of time-series correlation in net cash flows even across commitment strategies that allocate capital in a very different manner over time. 相似文献
2.
Wendy Green 《Accounting & Finance》2004,44(3):369-392
The present study extends prior research relating to auditors’ analytical procedures (AP) processes in two ways. First, it examines whether the timing of receipt of an inherited explanation (before or after self‐generating explanations) affects auditors’ hypothesis generation. Second, responding to calls to address how the auditors’ performance of the earlier stages of the AP process affects their performance in later stages of that process ( Koonce, 1993 ; Cohen, Krishnamoorthy and Wright, 2000 ) the present study concurrently addresses the hypothesis generation, information search, hypothesis evaluation and final judgement stages of the AP process. Consistent with a facilitation effect, more non‐error explanations were generated by auditors initially inheriting a non‐error explanation. Further, consistent with a recency effect, the initial likelihood assessed for the inherited explanation was higher when it was received after self‐generation of alternatives. Despite these initial differences, the timing of the inherited explanation did not significantly affect the auditors’ information search, evaluation processes or outcome performance (in terms of cause selection). Results relating to the receipt of an inherited explanation were similar, except that significantly fewer subjects not inheriting an explanation selected a cause the same as the inherited explanation. These results suggest that although inheriting an explanation from management does affect the outcome of the AP process, it does not lead to fewer correct outcomes, and highlight the importance of examining the AP process in its entirety rather than in a piecemeal manner. 相似文献
3.
Transdisciplinarity: Context, contradictions and capacity 总被引:1,自引:0,他引:1
4.
Brian J. Hall 《实用企业财务杂志》2004,16(1):8-17
The dominant form of equity pay in the U.S. will change dramatically when accounting rules are changed (most likely in 2005) to require companies to charge the cost of their stock option plans on their income statements. Many companies are already switching from stock options to other forms of equity pay, especially restricted stock. The most notable switcher was Microsoft, the world's largest user of stock option pay. In July 2003, partnering with J.P. Morgan, Microsoft created a onetime transferable stock option (TSO) program that allowed holders of underwater Microsoft options to sell their options to J.P. Morgan in return for restricted shares.
But the most important consequence of this transaction may not be a widespread shift by corporate America to restricted shares, but rather the creation of a more costeffective kind of stock option. By clearing the potentially messy hurdles involving taxes, accounting, SEC rules, and "transaction mechanics," Microsoft has opened the door for TSOs to be considered as an ongoing equitypay instrument, perhaps replacing standard stock options (which are not transferable). TSOs share the key advantages of restricted stock in terms of providing robust retention and ownership incentives and higher valuecost efficiency, while maintaining the key "leverage" advantage of options. In so doing, they create significant upside (and downside) while largely avoiding the "pay for pulse" problem of restricted stock. They also introduce the discipline of competitive pricing by third-party bidders. The bid prices of investment banks create nearly all of the information required for accurate estimates of option cost, which should foster greater board accountability and improved corporate governance. 相似文献
But the most important consequence of this transaction may not be a widespread shift by corporate America to restricted shares, but rather the creation of a more costeffective kind of stock option. By clearing the potentially messy hurdles involving taxes, accounting, SEC rules, and "transaction mechanics," Microsoft has opened the door for TSOs to be considered as an ongoing equitypay instrument, perhaps replacing standard stock options (which are not transferable). TSOs share the key advantages of restricted stock in terms of providing robust retention and ownership incentives and higher valuecost efficiency, while maintaining the key "leverage" advantage of options. In so doing, they create significant upside (and downside) while largely avoiding the "pay for pulse" problem of restricted stock. They also introduce the discipline of competitive pricing by third-party bidders. The bid prices of investment banks create nearly all of the information required for accurate estimates of option cost, which should foster greater board accountability and improved corporate governance. 相似文献
5.
Biosecurity and wine tourism 总被引:1,自引:0,他引:1
6.
David C. Hall Thomas O. Knight Keith H. Coble Alan E. Baquet George F. Patrick 《Review of Agricultural Economics》2003,25(2):430-448
Beef cattle producers were surveyed in Texas and Nebraska to investigate perceptions of sources of risk, the effectiveness of risk management strategies, and interest in further risk management education, particularly production risk, using probit analysis. Important decision variables identified are age, prior use of risk management tools, previous attendances of risk management education, and risk aversion. Severe drought and cattle price variability are identified as primary risk factors with potential to affect farm income. Extremely cold weather and disease are of less importance. Understocking pasture and storing hay are perceived most effective as risk management options. 相似文献
7.
Steven C. Hall 《Journal of Business Finance & Accounting》1993,20(4):613-621
This study investigates whether economic consequences have an effect on the length of the period over which goodwill is amortized. It finds that there is a significant relationship between the size of the firm and the length of the amortization period. It also finds, when the only firms included in the sample are those reporting debt covenant restrictions dependent in part on goodwill accounting, evidence that the length of the amortization period for goodwill is related to the firm's leverage. 相似文献
8.
The fortunes of the oil refining industry have historically been tied to the political process. In periods of high gasoline prices public outcry increases pressure on the political process to increase regulation, taxation, and other costs on the industry. This study explores the relationship of gasoline prices and oil firm earning with accounting earnings management of oil firms. Findings indicate that firms make accounting changes and discretionary accruals to decrease (increase) earnings in periods when gasoline prices and oil firm earnings are rising (falling). 相似文献
9.
Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue 总被引:1,自引:0,他引:1
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients. 相似文献
10.
The authors address the need for supply relationships to generate, support, and respond to discontinuous innovation (DI), noting that established ways of working appear insufficient. The peculiarities of DI are explained and contrasted with well-known concepts within innovation. The need for customer firms to be both closely collaborative with suppliers while also exploring potential, unpredictable DI elsewhere is proposed, by means of strategic dalliances . A model is presented for understanding and exploring this emerging management challenge. 相似文献