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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Accounting Financial reporting Timeliness Turkey
2016/1/27
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing count...
How Related are Interbank and Lending Interest Rates? Evidence on Selected European Union Countries
Cointegration European Union Granger Causality Interbank Interest Rates Lending Interest Rates
2016/1/27
This paper investigates the nature of the causal relationships among interbank market interest rates and corporate loans interest rates in four countries from the euro area (Austria, Belgium, France a...
Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
The Impact of Customer Relationship Management Implementation on Cost and Profit Efficiencies: Evidence from the U.S. Commercial Banking Industry
cost efficiency customer relationship management profit efficiency stochastic frontier analysis
2011/11/1
The impact of customer relationship management (CRM) implementation on firm performance is an issue of considerable debate. This study examines the impact of CRM implementation on two metrics of firm ...
DIMENSIONS OF TRUST AND TRUSTWORTHINESS IN RETAIL BANKING: EVIDENCE FROM INDIA
identify dimensions of trust trustworthiness and their impact bank customers enhancing trust
2011/10/29
The purpose of this paper is to identify dimensions of trust and trustworthiness and their impact on the overall level of trustworthiness and customers' trust in Indian retail banking. Using data from...
The antecedents and consequences of commitment in bank-corporate relationships: evidence from the Chinese banking market
bank-corporate relationships commitment structural equation modelling China
2011/10/29
This study draws on the exchange relationships literature to create a model of what motivates corporate customers to continue their relationships with their primary banking services providers. The stu...
EVIDENCE-BASED MANAGEMENT AND THE MARKETPLACE FOR IDEAS
methods given fields management consultants influence
2011/10/22
In this article the author examines methods which management professionals can use to excel in their given fields. He contrasts the academic study of human resource management with the practical appli...
Merged Datasets: AN ANALYTIC TOOL FOR EVIDENCE-BASED MANAGEMENT
information on the usefulness of merging joining datasets evidence-based management evidence-based management techniques
2011/10/8
The article presents information on the usefulness of merging or joining datasets as a method for evidence-based management. The process of creating such a dataset is described as merging, indexing, c...
THE EVOLUTION OF INCOME CONCENTRATION IN JAPAN, 1886-2002: EVIDENCE FROM INCOME TAX STATISTICS
INCOME CONCENTRATION JAPAN INCOME TAX STATISTICS
2010/11/5
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We fin...
Earnings Management: New Evidence Based on Deferred Tax Expense
Earnings Management deferred tax expense accruals
2014/5/27
We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and as-suming managers exploit such discretion to manage...