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1.
This article examines non-farm employment in the context of Chinese rural institutional change, based on evidence from discrete-time logistic models for event history analysis using the Life History and Social Change survey. We find the transition to non-farm sector rose rapidly during the Great Leap Forward and market reform, while the Cultural Revolution saw it reach the lowest ebb. While male advantage prevailed exclusively during the Cultural Revolution and early marketization, education possessed a stable positive effect in all historical periods. Although the returns to different kinds of political capital vary along with institutional dynamics, intergenerational reproduction was greatly reduced after the Cultural Revolution. 相似文献
2.
Sebouh Aintablian Patricia A. Mcgraw Gordon S. Roberts 《Journal of Business Finance & Accounting》2007,34(1-2):389-401
Abstract: Loan announcement effects for 152 Canadian companies are examined to investigate the efficiency of monitoring by banks facing lender environmental liability. Market reaction to the announcement of bank debt to 'environmental' firms is more positive and significant than for 'non-environmental' firms and, for firms in industries with a higher likelihood of experiencing spill events, is more positive and significant, reinforcing earlier results that establish a relationship between specific loan/borrower characteristics and announcement period excess returns and providing further evidence on the 'uniqueness' of bank loans by demonstrating the superior ability of banks to monitor corporate borrowers exposed to environmental liability. 相似文献
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4.
T. Bettina Cornwell Stephen W. Pruitt John M. Clark 《Journal of the Academy of Marketing Science》2005,33(4):401-412
This study presents analysis of the impact of “official product” sports sponsorships with the National Football League (NFL),
Major League Baseball (MLB), the National Hockey League (NHL), the National Basketball Association (NBA), and the Professional
Golfers Association (PGA) on the stock prices of sponsoring firms. The primary finding of the study is that, in the main,
announcements were accompanied by increases in shareholder wealth. The 53 sponsors analyzed experienced mean increases in
stock valuations of about $257 million. A multiple regression analysis of firm-specific stock price changes and selected corporate
and sponsorship attributes indicates that official product sponsorships with the NBA, NHL, and PGA and those with smaller
market shares were associated with the largest gains in share prices. Although corporate cashflow (a proxy for agency conflicts)
is statistically unrelated to shareholder approval, sponsorships by high-technology companies were associated with stronger
stock price reactions than otherwise. Finally, product congruence with the sponsored sport was positively related to changes
in stock prices.
T. Bettina Cornwell (b.cornwell@business.uq.edu.au) is Professor of Marketing and Leader of the Marketing cluster in the UQ Business School at
the University of Queensland, Australia. She was formerly Professor of Marketing in the Fogelman College of Business and Economics
at the University of Memphis. She received her Ph.D. from the University of Texas. Her research focuses on promotion and consumer
behavior, especially with regard to international and public policy issues. Other articles on the topic of sponsorship-linked
marketing have recently appeared in theJournal of Advertising, the Journal of Advertising Research, theJournal of Business Research, andPsychology & Marketing.
Stephen W. Pruitt (pruittst@umkc.edu) is the holder of the Arvin Gottlieb/Missouri Endowed Chair of Business Economics and Finance in the Henry
W. Bloch School of Business and Public Administration at the University of Missouri-Kansas City. He received his Ph.D. from
Florida State University. He has published more than 45 articles, most of which employ event study methodologies, in journals
such as theJournal of Finance, theJournal of Political Economy, Financial Management, theJournal of Public Policy and Marketing, and theJournal of Advertising Research.
John M. Clark (clarkj@cba.usm.edu) is an assistant professor of finance at the University of Southern Mississippi. He received his Ph.D.
from the University of Alabama. His research interests include options and other derivatives, investments, and the impact
of real events upon the stock prices of corporations. His work has appeared in scholarly outlets such as theJournal of Advertising Research, theFinancial Review, and theJournal of Business Ethics. 相似文献
5.
事项法会计必然取代价值法会计 总被引:2,自引:0,他引:2
通过分析事项法与现行价值法的本质差异,揭示了价值法会计的局限性以及在知识经济条件下面临的挑战。根据知识经济时代社会经济环境和使用者信息需求的变化,论证了事项法会计必将取代价值法会计,领导知识经济时代会计的改革方向。 相似文献
6.
发展核电、开发利用核能充满复杂而多层次的价值矛盾,在巨大的生态与经济利益和风险之间.核电对生态环境及人类安全的威胁问题倍受社会各界的关注.并由此引发了一系列价值难题和伦理争论,成为影响核电发展的关键。核电的安全、可持续发展不仅仅是技术问题,还涉及一系列的伦理问题,要保证核电可持续发展并有益于生态环境保护且不损害人类利益,不能犯“技术决定论”的错误.必须辅之以伦理之轨。伦理之轨通过深入核电发展链的各个环节.对核电发展进行伦理价值观的批判和引导.参与战略选择使之得以规约.并保障核电发展有益于人类合的目的性价值得以实现。 相似文献
7.
熵指数的可分解特性及其在多元化测度中的应用 总被引:2,自引:0,他引:2
熵是对不确定性的度量,被广泛应用于多个学科领域。可分解特性是熵统计量的良好品质,它使事件的总体熵可以分解为类间熵和平均的类内熵。这种特性应用到公司多元化水平的测度中,可以有效地解决多元化指数在统计分析中的多重共线性问题。 相似文献
8.
符合确认标准的会计事项是会计确认的对象,会计确认是会计事项进入财务会计系统的第一道关口,两者关系十分密切,本文对会计事项作了科学界定,并针对不同事项的认定说明其对会计确认对象、观点和时间的影响,为科学合理地确认会计事项提供了理论指导。 相似文献
9.
Cynthia J. Campbell Charles E. Wasley 《Review of Quantitative Finance and Accounting》1996,6(3):309-326
We extend prior research on the empirical properties of daily trading volume and methods to detect abnormal trading volume in two ways. We compare the performance of a nonparametric test statistic with the parametric test statistic used in prior research and we study samples of NASDAQ securities as well as samples of NYSE/ASE securities. Prior research has focused exclusively on NYSE securities. We find the nonparametric test statistic is more powerful in detecting abnormal trading volume than the parametric test statistic in both samples of NYSE/ASE and NASDAQ securities. We also document that abnormal trading volume will be detected more often in samples of NYSE/ASE securities compared to NASDAQ securities. 相似文献
10.
多约束事件下施工进度计划控制技术 总被引:2,自引:0,他引:2
通过对影响工程进度的约束事件的分析,在横道图和关键线路网络图(CPM)的基础上,力图建立一种施工现场实用直观的进度计划控制图技术。有利于工期的控制,用其作为进度记录和报告、评价延误和变更影响的载体也非常方便,可以作为调整项目完工时间的模型。 相似文献