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排序方式: 共有109条查询结果,搜索用时 15 毫秒
1.
This paper explores the explanatory power of Jensen's free cash flow hypothesis in managers' choice of LIFO versus FIFO. The association between FCF, and choice of inventory methods is based on the assumption that there is a potential conflict of interest between managers and shareholders when LIFO is the tax minimization method and that non-value-maximizing managers of firms with the FCF problem have incentives to choose FIFO, an income increasing method, in order to increase their compensation. However, since debt can act as a monitoring device and mitigate the agency problems of FCF, managers of firms with high FCF and high debt are less likely to choose FIFO than managers of firms with high FCF and low debt. The evidence is consistent with this expectation. 相似文献
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While the literature shows that perks can affect firm values positively or negatively, we argue that firms with higher perks are more likely to be associated with a lower quality of financial reporting, which, in turn, can affect the informativeness of stock prices. Based on hand-collected data on perks from Chinese listed firms, we find that firms with lower perks are associated with higher informativeness of stock prices (or lower R-square). Moreover, the positive association between perks and R-square is shown to be weaker for firms with higher financial reporting quality through audit and earnings quality measures. 相似文献
4.
Ferdinand M. Vieider 《Experimental Economics》2011,14(4):507-518
Accountability—the expectation on the side of the decision maker that she may have to justify her decisions in front of somebody
else—has been found by psychologists to strongly influence decision-making processes. The awareness of this issue remains
however limited amongst economists, who tend to focus on the motivational effects of financial incentives. Accountability
and incentives may provide different motivations for decision makers, and disentangling their effects is thus important for
understanding real-world situations in which both are present. Separating accountability and incentives, I find different
effects. Accountability is found to reduce preference reversals between frames, for which incentives have no effect. Incentives
on the other hand are found to reduce risk seeking for losses, where accountability has no effect. In a choice task between
simple and compound events, accountability increases the preference for the normatively superior simple event, while incentives
have a weaker effect going in the opposite direction. 相似文献
5.
Ferdinand A. von Siemens 《The Scandinavian journal of economics》2012,114(3):780-807
In this paper, I investigate how an increase in competition for workers influences the impact of social preferences on labor‐market outcomes. By sorting themselves into firms with homogeneous work forces, workers can ensure that they suffer less from social comparisons. Competition promotes choice and thus facilitates sorting. However, competition also boosts rent differences in the labor market, because firms cannot curb internal inequity among its employees without losing workers to competitors. To reduce their exposure to social comparisons, workers might engage in inefficient sorting into unemployment. Consequently, social preferences can have strong effects (i.e., unemployment) in a competitive labor market, whereas they only have a slight impact on labor‐market outcomes in a monopsony. 相似文献
6.
Ferdinand P. Schoettle 《Journal of public economics》1985,27(3):355-370
This article presents a new three-sector general-equilibrium model for tax incidence analysis. The model differs from the usual two-sector model not only in the addition of an extra sector but also in abandoning the classical tradition of specifying with capital and labor arguments. The property tax in the model is specified as a partial tax applying to real — but not to personal — property used in the production of housing services and other goods.The model is quantified by selecting numerical values for its parameters in order to estimate percentage changes in the endogenous variables caused by the introduction of an exogenous property tax. The major effect of the tax is to make real property relatively more expensive and to cause less real property to be produced. 相似文献
7.
Ferdinand A. Gul Simon Yu Kit Fung Bikki Jaggi 《Journal of Accounting and Economics》2009,47(3):265-287
Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation. 相似文献
8.
We use field data to investigate factors that influence parents' decisions to enrol children in schools in rural Ghana. The empirical results identified a host of socio‐economic and household‐level factors including remittances parents expect from investing in education, parents perception of a child's desirable professions, cost of schooling and discount rate as significant determinants of parental school enrolment decision. When gender of the child and remittances are taken into account, we show male parents are more likely to invest in education of boys than girls because they expect significantly higher returns from their investment in boys. Female parents do not show such gender preference. The proportion of children enrolled in school is positively related to average cost of schooling for male parents Gender of parent plays a significant role in school enrolment decision making. 相似文献
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10.
Ferdinand A. Gul 《Accounting & Business Research》2013,43(85):57-61
This study examines the interacting effects of management accounting systems (MAS) and perceived environmental uncertainty on small business managers' perceptions of their performance. Results obtained from using a multiple regression and partial derivative analyses of responses to questionnaires distributed to a sample of 42 managers/owners of light engineering manufacturing firms in Australia, confirmed the hypothesis that the effects of MAS on performance were dependent on environmental uncertainty. Under high levels of uncertainty, sophisticated MAS had a positive effect on performance but under low levels it had a negative effect. 相似文献