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1.
We examine the association between abnormal returns and earnings management in the context of price control regulations to test the construct validity of the earnings management model. Abnormal returns are used as a market–based measure, and discretionary accruals are employed to measure earnings management. Our results support the hypotheses that (1) price control regulations affect firms' security prices negatively, (2) firms make income–decreasing discretionary accruals to increase the likelihood of price increase approval, and (3) firms that are affected most negatively by the regulations manage earnings more aggressively. We conclude that the earnings management model we use in this study is capable of predicting opportunistic discretionary accruals. 相似文献
2.
Juha-Pekka Kallunki Jussi Nikkinen Petri Sahlström Kristina Wichmann 《Accounting & Finance》2006,46(2):265-283
This paper investigates the potential disadvantages of the secondary markets for executive stock options (ESOs). The benefits of such markets are evident, but they might also have negative effects for shareholders. Executives might, for example, use inside information to time their ESO selling. We investigate two personal motives of managers that can be assumed to affect their optimal selling decision, that is, managers' personal portfolio management issues and the use of inside information. We explore these motives by analyzing unique data from Finland, where there are secondary markets for ESOs. The results of the study support the traditional portfolio diversification hypothesis according to which managers tend to sell their ESOs when holding an ESO is equivalent to holding the underlying stock; that is, in such a case a manager's wealth is closely tied to the stock price of the firm. With respect to the use of inside information the results indicate that ESO selling activity is not related to future stock price behaviour, suggesting that managers do not use inside information to determine the selling time of their ESOs. These results imply that the existence of secondary markets for ESOs does not weaken the usefulness of ESOs as the management compensation, although the benefits of such markets are evident. 相似文献
3.
The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date. 相似文献
4.
陆欣 《安徽工业大学学报(社会科学版)》2002,19(1):58-59
近几年,青少年犯罪案件呈突发性、偶发性,犯罪年龄降低,由单独型向团伙型发展的特点.其原因有家庭因素、学校因素、社会因素.预防和惩治青少年犯罪,需要全社会广泛参与,综合治理. 相似文献
5.
工业控制机是应用于工业领域自动控制的一类计算机,在机电一体化系统中有着重要作用。本文介绍了不同形式的工业控制机的特点及应用 相似文献
6.
采用定向战斗部已成为防空导弹增强战斗部杀伤威力的重要发展方向,但是定向战斗部的应用对起爆控制系统提出了新的要求。本文提出一种利用防空导弹无线电引信与导引头一体化设计(简称引制一体化设计),并应用数据融合实现定向战斗部起爆控制的技术途径。 相似文献
7.
第三方物流企业作为一种新型行业,企业的发展已越来越受到企业内部控制薄弱瓶颈的制约.借鉴企业内部控制理论最新成果——企业风险管理框架(ERM)八要素理论建立和完善第三方物流企业内部控制,对该行业做优做强有着深刻的现实意义。 相似文献
8.
American-style Indexed Executive Stock Options 总被引:3,自引:0,他引:3
Peter Løchte Jørgensen 《European Finance Review》2002,6(3):321-358
This paper develops a new pricing model for American-style indexed executive stock options. We rely on a basic model framework and an indexation scheme first proposed by Johnson and Tian (2000a) in their analysis of European-style indexed options. Our derivation of the valuation formula represents an instructive example of the usefulness of the change-of-numeraire technique. In the paper's numerical section we implement the valuation formula and demonstrate that not only may the early exercise premium be significant but also that the delta of the American-style option is typically much larger than the delta of the otherwise identical (value-matched) European-style option. Vega is higher for indexed options than for conventional options but largely independent of whether the options are European- or American-style. This has important implications for the design of executive compensation contracts. We finally extend the analysis to cover the case where the option contracts are subject to delayed vesting. We show that for realistic parameter values, delayed vesting leads only to a moderate reduction in the value of the American-style indexed executive stock option. 相似文献
9.
ChihYing Chen† 《Journal of Business Finance & Accounting》2003,30(7-8):941-974
A sample of firms where employee stock options and other long‐term incentives are absent but an annual bonus is required is examined. A positive relation is found between firm equity value and stock bonus but not cash bonus. The positive relation is stronger when the firm has greater investment opportunities. Additionally, the relation is shown to be nonlinear in the sense that the marginal effect of stock bonus on equity value is positive but decreasing (negative) when the stock bonus is below (above) the breakpoint. Overall, the annual stock bonus is valued positively by investors even though it is linked to the firm's contemporaneous but not future performance. 相似文献
10.
This note provides a formal demonstration of the incentive incompatibility problem that exists in franchisor — franchisee relationships. It is shown that incentive incompatibility exists with respect to both price and quality. Several contractual mechanisms designed to mitigate the incompatibility problem are examined. 相似文献