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A cautionary alert - limited investors' guidance by small companies: as evidenced by FIN 48 related Topic 11.M disclosures within micro cap firms
Campbell, Linda; Pitman, Marshall K. - In: International Journal of Accounting, Auditing and … 11 (2015) 2, pp. 107-129
The purpose of this study is to assess the factors associated with investor guidance required by SAB 74 (codified as SAB Topic 11.M) by 206 micro cap firms as they implement FIN 48. Logistic regression results support, overall, the expectation that industry affiliation is a significant predictor...
Persistent link: https://www.econbiz.de/10011266526
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Demand, q, financial constraints and shareholder value revisited: an econometric micro-analysis of US fixed investment
Schoder, Christian - In: International Journal of Economics and Business Research 7 (2014) 1, pp. 28-54
Firm-level fixed investment expenses are analysed using a large panel of US manufacturing firms from 1971 to 2007. Integrating the user cost of capital, q and accelerator theories of investment to one econometric specification, we estimate the impacts of sales growth, cash flow, the cost of...
Persistent link: https://www.econbiz.de/10010732429
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A comparative modelling analysis of firm performance
Owen P. Hall Jr.; Stanley, Darrol J. - In: International Journal of Data Analysis Techniques and … 4 (2012) 1, pp. 43-56
The ongoing financial and economic crisis throughout the industrialised world has spotlighted a number of significant deficiencies in corporate governance and management. The strength and composition of the management team along with effective corporate governance policy should play an important...
Persistent link: https://www.econbiz.de/10010669743
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10008538887
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10005753873
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Relevance of corporate governance practices in charitable organisations: A case study of registered charities in New Zealand
Reddy, Krishna; Locke, Stuart; Fauzi, Fitriya - In: International Journal of Managerial Finance 9 (2013) March, pp. 110-132
corporate governance practices have on their financial performance measured by technical efficiency, allocative efficiency and … and Tobit model regression. Technical efficiency, allocative efficiency and quick ratio are used as the dependent …
Persistent link: https://www.econbiz.de/10010639477
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The Power of Networks: Integration and Financial Cooperative Performance
Desrochers, Martin; Fischer, Klaus P. - Centre Interuniversitaire sur le Risque, les Politiques … - 2005
determinant of efficiency. However, integration tends to reduce volatility of efficiency and performance regardless of development …
Persistent link: https://www.econbiz.de/10005696288
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Theory and Test on the Corporate Governance of Financial Cooperative Systems: Merger vs. Networks
Desrochers, Martin; Fischer, Klaus P. - Centre Interuniversitaire sur le Risque, les Politiques … - 2003
regularities observable in systems of FC worldwide. The second part is an empirical study that compares X-efficiency between … expense preferences by agents, both occurring in large FC. The theory allows us to generate a set of testable hypothesis of … which we highlight three: i) For small FC, differences in efficiency will be relatively small, if any. ii) Large …
Persistent link: https://www.econbiz.de/10005696329
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Compliance and multidimensional firm performance: Evaluating the efficacy of rule-based code of corporate governance
Tariq, Yasir Bin; Abbas, Zaheer - In: Economic Modelling 35 (2013) C, pp. 565-575
firm's performance and efficiency. This exploration is done in the context that Securities & Exchange Commission of …
Persistent link: https://www.econbiz.de/10010719416
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The Impact of Corporate Governance on the Technical Efficiency of the IC Industry in Taiwan
Lin, Jwu-Rong; Lee, Hsiu-Ying; Hsiao, Li-Peng - In: Journal of Economics and Management 5 (2009) 1, pp. 29-54
The purpose of this paper is to analyze the impact of corporate governance on technical efficiency. We use the Translog … stochastic production function to derive technical efficiency. Four empirical results are observed: (1) Technical efficiency has … owned by managers makes a positive contribution to technical efficiency. (3) The percentage of the company shares owned by …
Persistent link: https://www.econbiz.de/10008555939