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1.
Michele Fabrizi Elisabetta Ipino Antonio Parbonetti 《Journal of International Financial Management & Accounting》2018,29(3):223-246
US corporations have accumulated record‐high amounts of cash, and most of it is trapped in foreign accounts. This study tests the hypothesis that the marginal value of cash decreases in the presence of tax repatriation costs, as these costs are a strong indication that part of the cash is trapped abroad. Cash abroad is not readily available to the company because it is subject to an additional layer of tax before it can be used or distributed. Moreover, uncertainty surrounds the potential use of foreign cash, and research documents that firms holding high amounts of cash abroad are likely to invest in negative net present value activities. Finally, possible changes in tax regulation are an additional source of uncertainty. Consequently, foreign cash should be worth less than domestic cash. Using a large sample of US firms drawn from COMPUSTAT during the 1991–2012 period, the analysis suggests that shareholders value an extra dollar of cash at $1.086. However, this result changes dramatically when the change in cash is interacted with the tax cost of repatriating the earnings. That is, the marginal value of cash decreases significantly in the presence of tax repatriation costs, and shareholders discount cash when it is likely to be held abroad. This study contributes to the literature on cash holding by investigating whether tax repatriation costs affect the value of corporate cash. Moreover, the findings show that there are important economic consequences linked to the phenomenon of cash accumulation in foreign countries and therefore provide regulators with a sound foundation on which to take additional actions to require more disclosure of and transparency in the actual location of firms’ cash holdings. 相似文献
2.
K.A. Al-Abdulqader G. Hannah D.M. Power 《Research in International Business and Finance》2007,21(1):69-86
This paper reports on a questionnaire survey about share valuation practices among investors and their intermediaries in Saudi Arabia. The findings suggest that fundamental analysis is used most by investor respondents where a P/E multiple is applied to an earnings forecast to generate a prediction of future price. However, technical analysis is also used to a much greater extent than in developed markets. Finally, the results indicate that quarterly and annual reports as well as newspapers are widely consulted by investors when forming their expectations about share valuations. 相似文献
3.
超市寄包的法律思考 总被引:1,自引:0,他引:1
王志伟 《无锡商业职业技术学院学报》2002,2(1):36-38
本文试图对商业流通企业中存在的两种寄存包行为的行为性质进行法律分析,并对此引起的法律责任,产生的法律后果作一理论上的探讨,以求正确界定它们,保护消费者与商业企业的合法权益。 相似文献
4.
Charles Blackorby Daniel Primont R. Robert Russell 《Journal of Productivity Analysis》2007,28(3):203-208
We show that the Hotelling–Lau elasticity of substitution, an extension of the Allen–Uzawa elasticity to allow for optimal
output-quantity (or utility) responses to changes in factor prices, inherits all of the failings of the Allen–Uzawa elasticity
identified by Blackorby and Russell [(1989) Am Econ Rev 79: 882–888]. An analogous extension of the Morishima elasticity of
substitution to allow for output quantity changes preserves the salient properties of the original Hicksian notion of elasticity
of substitution.
We thank Paolo Bertoletti for drawing our attention to the issue addressed in this paper and for his comments on an earlier
draft. 相似文献
5.
金融控股集团的内部风险控制 总被引:4,自引:0,他引:4
余海丰 《河南金融管理干部学院学报》2005,23(6):43-45,90
内部风险控制的有效性直接关系着金融控股集团发展的成败.要想有效控制金融控股集团的内部风险,需要设立专门的风险监控组织体系,建立审计稽核管理体制,建立集团内部风险预警系统和风险监控制度. 相似文献
6.
金融控股公司:原则、发展思路与对策研究综述 总被引:1,自引:0,他引:1
"十一五"规划建议提出,要稳步推进金融业综合经营试点.目前来讲,金融控股公司比较适合作为我国综合经营的选择模式.国内许多专家学者已对金融控股公司的特征、原则与发展对策等相关问题进行了非常深入细致的研究.在发展金融控股公司的过程中,要认识到金融控股公司是一把"双刃剑",现阶段推进中国金融业综合经营必须坚持渐进发展的原则. 相似文献
7.
邓学衷 《吉林省经济管理干部学院学报》2005,19(2):5-8
国有股定价是国有股转让的核心。从历史发生的角度看,每股净资产定价具有一定的合理性.参照国际市场股权交易的定价方法,国有股转让定价应以市场为基础,把历史的账面净资产价值、体现未来盈利能力的战略价值和社会价值共同纳入财务估价模型,并建立规范的评标竞价机制. 相似文献
8.
《China Journal of Accounting Research》2022,15(2):100238
At its 19th National Congress, the Communist Party of China vowed to “strengthen the financial sector’s ability to serve the real economy.” However, many studies provide evidence of the opposite trend, a problematic “transition from the real to the virtual,” among Chinese enterprises. Meanwhile, the investment efficiency of China’s Social Security Fund (SSF), a public fund, attracts much attention. In this context, we use A-share listed companies in China from 2009 to 2018 to study the relationship between holding by the SSF and enterprise financialization. We find that SSF holding significantly inhibits financialization and that this effect is non-linear. Mechanism analysis indicates that SSF holding suppresses enterprises’ financialization mainly by improving their governance. Moreover, SSF holding more strongly inhibits small-scale (vs. large-scale), state-owned (vs. non-state-owned), and non-eastern (vs. eastern) enterprises in China. Furthermore, SSF holding can alleviate corporate value impairment caused by financialization. The conclusions enrich theoretical research and provide empirical evidence that may help regulatory authorities to guide investment by enterprises and prevent financial risks. 相似文献
9.
中国金融控股公司发展模式的新制度经济学分析 总被引:2,自引:0,他引:2
随着区域经济一体化和金融全球化的加强,金融控股公司混业经营所带来的规模经济性日趋强化,从而成为金融业发展的一种重要组织形式,从本质上反映了各国金融业和政府制度面向新的前景而作出的相应战略性调整,初步展开了21世纪世界银行业的市场结构与竞争态势。这种态势为中国金融业的发展和中国金融控股公司模式的选择提出了外在的要求。同时,中国的金融业将在WTO的框架下融入全球金融市场,中国的金融业也要走向世界,在国际金融市场上成长壮大,这就要求中国金融业必须与国际惯例接轨。 相似文献
10.
本文以深圳股市第二批试点公司为研究样本,通过赢家、输家股票组合超常日收益率的统计分析。以及累积超常日收益率的趋势分析,研究深圳股市对股权分置改革的短期反应。实证检验结果表明。在短期内,深圳股市存在过度反应。并且在公司股改预案披露后30个左右交易日,市场做出反向修正. 相似文献