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1.
This paper provides empirical evidence on the linkage between foreign exchange market volatility and daily 90-day covered interest rate parity (CIP) conditions of the three major exchange rates against the US dollar (US$). Markov regime shifting models were utilized to generate time series of volatility regime probabilities and these were used to explain the first and second moments of the daily deviations from and the transaction cost bands around the covered parity conditions. We find a significant positive relationship between the deviations and the regime probabilities, indicating an increasing probability of higher volatility state being associated with rising deviations (both first and second moments) from the parity condition. Similar positive relationship is found for the transaction bands. Rising (falling) probabilities of high (low) volatility regimes increased the first and second moments of the bands. Furthermore, we find a higher volatility state combined with a US$ depreciation is associated with significantly higher volatility in the daily deviations than an appreciation. Also, US$ depreciation is associated with widening transaction bands. This suggests that the level of market uncertainty was higher when the US$ was depreciating. 相似文献
2.
当前,汽车市场出现井喷式增长,各商业银行相继推出新的汽车金融业务.为应对外来汽车金融公司的同业竞争,避免再次陷入“车贷信用危机“,商业银行应积极借鉴国外的业务发展经验,针对自身业务发展障碍,制定合理的策略,审慎发展. 相似文献
3.
近年来我国的基金业发展迅速,在经济生活中和证券市场上扮演着越来越重要的角色。但是,我国的基金税制建设却无法满足基金发展的需求。本文就基金交易和赎回的课税、基金资产投资收益的课税以及基金未实现利得的课税等若干问题进行探讨。文章侧重分析基金作为一种有别于投资者直接投资于证券市场的“间接投资”方式,在基金税制设计上应加以考虑的税收处理。 相似文献
4.
黄秀香 《福建金融管理干部学院学报》2006,(3):42-44
在东部与西部产业结构调整中,必须实现东部与西部产业的顺利对接,以避免西部受到较大冲击.对接的模式可采用名牌产品扩展型合作方式、零部件或初级产品生产基地转移合作模式、东西联合开发西部优势资源建立特色产业型合作模式、聚集型合作模式、以及劳动密集型产业转移模式.恰当的对接模式可以促成东部与西部的优势互补,实现共同富裕. 相似文献
5.
本文以利润表为主要分析对象,以定量分析为主要分析方法,对我国空调市场某领导企业(文中简称G公司)进行了利润质量分析与评价,以期发现目前我国上市公司利润表中存在的粉饰公司业绩、扭曲利润质量的手段与途径。 相似文献
6.
7.
Kenny Z. Lin 《The International Journal of Accounting》2006,41(2):163-175
This study investigates whether foreign investment enterprises (FIEs) in China alter their corporate reporting behavior in response to a known schedule of tax-rate increases. The context of this investigation is a tax-incentive scheme that allows firms to pay taxes at a reduced rate for a limited period of time, and then at a higher rate when this period expires. If managers attempt to maximize firm value by minimizing tax costs, then the spread of tax rates in the periods surrounding the rate change may provide a substantial incentive for them to accelerate revenue and defer expenses. Consistent with this hypothesis, the empirical results indicate that firms report significantly higher discretionary current accruals for the years before tax-rate increases. The evidence, which indicates that firms manage earnings upward to take advantage of lower tax rates that are available in certain years, has important implications for tax policymakers. 相似文献
8.
This paper contributes to the empirical literature on risk shifting. It proposes a method to find out whether risk shifting is present in the banking industry and, if so, what type. The type of risk shifting depends on the group of debt holders to whom risk is shifted. We apply this method to the US banking sector in 1998–2011. To study the relationship between risk shifting and the 2008 crisis, the sample is also split into pre-crisis, crisis, and post-crisis periods. Our results suggest that the same type of risk shifting is present in the entire sample and in the pre-crisis and crisis subsamples. We find no evidence of risk shifting after the crisis. Furthermore, holding capital buffers seems to disincentivize risk shifting. This finding appears to provide support for the conservative buffer included in Basel III. 相似文献
9.
《The British Accounting Review》2018,50(3):291-305
This paper examines a novel form of classification shifting as an earnings management tool using a sample of 12,804 UK listed firm-year observations for the 1995–2014 period. It proposes a new approach to classification shifting whereby firms have scope to misclassify revenues from non-operating activities as operating revenues. The results establish that firms engage in classification shifting of non-operating revenues to inflate operating revenues. They indicate that firms in the period following mandatory IFRS adoption are associated with an increase in this practice, consistent with IFRS offering greater scope for manipulation. Further tests reveal that classification shifting of revenues is more pervasive for firms that report operating losses or have low growth. 相似文献
10.
Manthos D. Delis Iftekhar Hasan Panagiotis I. Karavitis 《Journal of Business Finance & Accounting》2020,47(5-6):645-676
Using firm-level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax-motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from transfer pricing and toward intragroup debt shifting that has lower adjustment costs. Our results are robust to several identification methods and respecifications, and they highlight the important role of tax-rate uncertainty in the profit-shifting decision while pointing to an adjustment away from more costly transfer pricing and toward debt shifting. 相似文献