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Daniel Bens Sterling Huang Liang Tan Wan Wongsunwai 《Contemporary Accounting Research》2020,37(4):2472-2500
We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence. 相似文献
3.
中华人民共和国成立以来,中国共产党带领中国人民不断探索实践生态文明建设。随着人民环境偏好的增强,中国的生态文明体制不断变迁以满足人民日益增长的美好生态环境需要。通过对中国环境管理机构、环境保护政策变迁历程的梳理,可以探析其变迁的内在逻辑和动力机制。中国的生态文明体制变迁始终坚持以人民为中心的发展思想,以适应人民群众环境偏好变化为逻辑起点,并不断通过体制改革来提高环境治理效率和改善环境治理效果。中华人民共和国成立以来生态文明体制的变迁为新时代生态文明建设奠定了基础、指明了方向,在未来建设美丽中国过程中要坚持以人民为中心的发展思想以满足人民环境偏好变化、完善生态文明制度建设为增强环境治理的效果和效率提供保障、以综合治理的思路构建中国特色社会主义生态文明建设的治理体系。 相似文献
4.
Irene Karamanou Grace Pownall Rachna Prakash 《Journal of Business Finance & Accounting》2021,48(1-2):230-268
Due to the paucity of sources of negative firm‐specific information, US capital markets have more difficulty identifying and incorporating bad news into stock prices than they do good news. Even though insider selling is a potentially important proxy for undisclosed bad news, researchers have difficulty ex ante identifying information‐based sales due to an inability to separate liquidity‐motivated from information‐based insider trades. We hypothesize that when insiders in multiple firms sell shares of one firm in which they are insiders and at the same time buy shares of other insider portfolio firms, the sale is more likely to be information‐based, since the proceeds are reinvested. Conversely, when an insider sells one firm without purchasing others or sells multiple insider firms the sale is likely liquidity‐motivated. We find that insider sales identified as information‐based using this algorithm are followed by significant negative abnormal returns. Information‐based sales are also more likely to be associated with delistings, earnings declines and earnings restatements. Analysts are also more likely to revise their earnings forecasts downwards for these firms. It is thus possible to ex ante identify insider sales with information content. Our results will be of interest to investors and also to regulators designing insider trading rules. 相似文献
5.
《Business Horizons》2019,62(4):539-548
The U.S. healthcare sector is inadequately prepared to deal with the reality of cyber threats. The increasing use of smart medical equipment and mobile devices is making healthcare organizations more susceptible to ransomware and other types of malware. The size and complexity of operations, coupled with the presence of numerous legacy and incompatible systems, make it difficult to implement effective cybersecurity measures. The daunting nature of the problem often results in an if-it-ain’t-broke-don’t-fix-it stance among senior healthcare leaders. The preponderance of healthcare-related laws, compliance regulations, and security guidance frameworks serve to complicate the cybersecurity challenge further and too often results in senior leadership assuming a state of blissful ignorance. This study sheds light on the key factors contributing to the chaotic state of affairs and presents a roadmap to a more deliberate and proactive approach to cybersecurity risk management. 相似文献
6.
We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968]. 相似文献
7.
Fabian Hollstein Marcel Prokopczuk Björn Tharann Chardin Wese Simen 《European Journal of Finance》2019,25(10):937-965
We comprehensively analyze the predictive power of several option-implied variables for monthly S&P 500 excess returns and realized variance. The correlation risk premium (CRP) and the variance risk premium (VRP) emerge as strong predictors of both excess returns and realized variance. This is true both in- and out-of-sample. Our results also reveal that statistical evidence of predictability does not necessarily lead to economic gains. However, a timing strategy based on the CRP leads to utility gains of more than 5.03% per annum. Forecast combinations provide stable forecasts for both excess returns and realized variance, and add economic value. 相似文献
8.
We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure. 相似文献
9.
从考察企业组织的敏捷性与交易成本的相互关系入手,对企业组织敏捷性的影响因素进行了剖析。详细分析了信息技术(IT)对提高企业组织敏捷性的作用机理。指出IT正是通过降低企业内、外部的交易成本、缩短流程时间、提高人的认识理性、扼制机会主义、促进企业组织结构、决策方式 相似文献
10.
张燕 《内蒙古财经学院学报(综合版)》2006,4(1)
面对浩如烟海的网络信息资源丰富又无序、新颖又形象、急需开发利用。本文探讨了开发利用网上信息资源的必要性,介绍了如何开发利用网上信息资源,为用户充当网络信息导航员,发掘网上信息,丰富现有信息源等几种方法。 相似文献