Modeling Total Accruals in an International Environment: The Impact of Alternative Measures

1998 ◽  
Author(s):  
Jane Maree Hamilton ◽  
Jayne M. Godfrey ◽  
Graeme Byrne
Keyword(s):  
International Environment ◽  
Alternative Measures ◽  
The Impact

scholarly journals Firm information disclosure environment and R&D investment: Evidence from Internet penetration

PLoS ONE ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. e0247549
Author(s):  
Yukun Wang ◽  
Chunling Li ◽  
Muhammad Asif Khan ◽  
Nian Li ◽  
Runsen Yuan
Keyword(s):  
Information Disclosure ◽  
Technology Development ◽  
Relevant Literature ◽  
Internet Technology ◽  
Positive Role ◽  
Social And Economic Development ◽  
Output Efficiency ◽  
Alternative Measures ◽  
Internet Penetration ◽  
The Impact

Guided by the conviction that “Clear waters and green mountains are as good as mountains of gold and silver”, China highly values sustainable economic and social development through innovation and Internet technology. Regression analysis is performed to examine the impact of corporate information disclosure environment proxied by the Internet penetration rate on innovation. Leveraging from the city-level Internet penetration rates data in China from 2003 to 2017, this study gets the following findings: (1) Firms headquartered in cities with high Internet penetration rates tend to be more innovative, i.e. they invest more in research and development. (2) This result is supported by several robustness checks, such as alternative measures of key variables, alternative empirical specifications, and tests to mitigate identification concerns. (3) "financing constraint" and "tolerance of innovation failure" are two channels that influence firms’ innovative endeavors. (4) Additional tests show that Internet penetration rates facilitate a firm’s output efficiency of innovation input, total factor productivity, and human capital environment for innovation. The above conclusions not only enrich the relevant literature on the influencing factors of corporate innovation from the perspective of the firm information disclosure environment but also provide an important reference for further understanding the positive role of macro technology development on social and economic development.

scholarly journals Market Access and the Concentration of Economic Activity in a System of Declining Cities

REGION ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 97-109
Author(s):  
Luis Eduardo Quintero ◽  
Paula Restrepo
Keyword(s):  
Population Growth ◽  
Market Access ◽  
Population Decline ◽  
Market Potential ◽  
Population Loss ◽  
City Population ◽  
Alternative Measures ◽  
System Of Cities ◽  
The Impact ◽  
The City

Market access has been widely used as a measure of agglomeration spillovers in models that seek to explain productivity, economic or population growth at the city level. Most results have shown that having higher market access is beneficial to these outcomes. These results, both theoretical and empirical, have been obtained in a context of population growth. This article examines the impact that market access has on a system of cities that has suffered a negative population shock. An extended version of the Brezis and Krugman (1997) model of life cycle of cities predicts that a system of cities experiencing population loss will see a relative reorganization of its population from small to larger cities, and that higher market potential will make this movement stronger. We test these predictions with a comprehensive sample of cities in Eastern Europe and Central Asia. We find that having higher market access - when operating in an environment of population decline - is detrimental to city population growth. This result is robust to different measures of market access that use population. Alternative measures that use economic size rather population are tested, and the result weaker. A possible explanation is that using NLs restricts the sample to only using larger cities. 

How Work Experiences Drive Personality Change: The Impact of Work, Organisational, Societal and International Environment

2021 ◽  
pp. 33-62
Author(s):  
Ying Wang ◽  
Chia-Huei Wu
Keyword(s):  
Social Psychology ◽  
Personality Change ◽  
Work Experiences ◽  
Research Directions ◽  
International Environment ◽  
Key Drivers ◽  
New Research ◽  
The Impact ◽  
Work And Employment

This chapter focuses on occurring changes in individuals’ personality as a result of their work and employment experiences, and of the socialising pressure of norm demands during these experiences. This chapter starts from a brief review of traditions in organisational and social psychology on the study of work and personality change. Then, it presents a holistic framework to identify key drivers in work, organisational and societal environment and discuss how they could act as proximal and distal drivers for personality change. In developing this framework, existing literature is reviewed and new research directions are proposed, to advance the understanding of work and personality change.

Impact of Financial Risks on the Profitability of Systematically Important Banks in Nigeria

Paradigm ◽  
2019 ◽  
Vol 23 (2) ◽  
pp. 117-129
Author(s):  
Olufemi Adewale Aluko ◽  
Funso Tajudeen Kolapo ◽  
Patrick Olufemi Adeyeye ◽  
Patrick Olajide Oladele
Keyword(s):  
Interest Rate ◽  
Fixed Effects ◽  
Positive Impact ◽  
Financial Risks ◽  
Cross Sectional ◽  
Bank Profitability ◽  
Alternative Measures ◽  
Cross Sectional Dependence ◽  
Fixed Effects Regression ◽  
The Impact

This study examines the impact of financial risks in form of credit, interest rate and liquidity risk on the profitability of systematically important banks in Nigeria over the period from 2010 to 2016. The fixed effects regression model is estimated with Driscoll–Kraay standard errors in order to produce results that are robust to heteroscedaticity, autocorrelation, cross-sectional dependence and temporal dependence. After controlling for some bank-specific, industry-specific, macroeconomic and institutional factors, the empirical results show that credit and liquidity risks have a positive impact on bank profitability while interest rate does not have an impact. The results are robust to alternative measures of profitability.

scholarly journals Do Crash Barriers and Fences Have an Impact on Wildlife–Vehicle Collisions?—An Artificial Intelligence and GIS-Based Analysis

2019 ◽  
Vol 8 (2) ◽  
pp. 66 ◽  
Author(s):  
Raphaela Pagany ◽  
Wolfgang Dorner
Keyword(s):  
Artificial Intelligence ◽  
Individual Species ◽  
Road Mortality ◽  
Sample Number ◽  
Vehicle Collisions ◽  
Risk Warning ◽  
Alternative Measures ◽  
Road Inspection ◽  
The Impact ◽  
To Receive

Wildlife–vehicle collisions (WVCs) cause significant road mortality of wildlife and have led to the installation of protective measures along streets. Until now, it has been difficult to determine the impact of roadside infrastructure that might act as a barrier for animals. The main deficits are the lack of geodata for roadside infrastructure and georeferenced accidents recorded for a larger area. We analyzed 113 km of road network of the district Freyung-Grafenau, Germany, and 1571 WVCs, examining correlations between the appearance of WVCs, the presence or absence of roadside infrastructure, particularly crash barriers and fences, and the relevance of the blocking effect for individual species. To receive infrastructure data on a larger scale, we analyzed 5596 road inspection images with a neural network for barrier recognition and a GIS for a complete spatial inventory. This data was combined with the data of WVCs in GIS to evaluate the infrastructure’s impact on accidents. The results show that crash barriers have an effect on WVCs, as collisions are lower on roads with crash barriers. In particular, smaller animals have a lower collision share. The risk reduction at fenced sections could not be proven as fenced sections are only available at 3% of the analyzed roads. Thus, especially the fence dataset must be validated by a larger sample number. However, these preliminary results indicate that the combination of artificial intelligence and GIS may be used to analyze and better allocate protective barriers or to apply it in alternative measures, such as dynamic WVC risk-warning.

scholarly journals The Basel III net stable funding ratio and a risk-return tradeoff: Bank-level evidence from Vietnam.

2021 ◽  
Vol 17 (2) ◽  
pp. 247-274
Author(s):  
Van Dan Dang
Keyword(s):  
Policy Framework ◽  
Basel Iii ◽  
Bank Profitability ◽  
Risk Return ◽  
Credit Risks ◽  
Alternative Measures ◽  
Potential Benefits ◽  
Bank Funding ◽  
The Impact

The Net Stable Funding Ratio (NSFR) liquidity rule under Basel III guidelines is designed to handle long-term liquidity risk, promoting the sustainable structures of bank funding. This study estimates the NSFR and analyses the impact of this liquidity ratio on banks according to a risk-return trade-off in Vietnam prior to the Basel III implementation. Using yearly data for commercial banks from 2007 to 2018, I find that banks with higher NSFR gain more potential benefits than banks with lower NSFR. Concretely, a rise in NSFR increases bank profitability and decreases bank funding costs, credit risks and liquidity creation, as evidenced by a comprehensive set of alternative measures. The findings of this study offer insightful implications on the bank policy framework advocating the Basel III liquidity regulation in Vietnam as well as other emerging markets.

scholarly journals Authoritarian Regimes and Economic Development: An Empirical Reflection

2016 ◽  
Vol 55 (4I-II) ◽  
pp. 657-673
Author(s):  
Karim Khan ◽  
Saima Batool ◽  
Anwar Shah
Keyword(s):  
Economic Development ◽  
Human Development ◽  
Political Institutions ◽  
Human Development Index ◽  
Jel Classification ◽  
Authoritarian Regimes ◽  
Development Index ◽  
Alternative Measures ◽  
Cross Country ◽  
The Impact

Since the recent emphasis on institutions for overall economic development of the countries, the research in this strand has expanded enormously. In this study, we want to see the impact of political institutions on economic development in pure cross-country setting. We take the Human Development Index (HDI) as a measure of economic development and use two alternative measures of dictatorship. We find that dictatorship is adversely affecting economic development in our sample of 92 countries. For instance, transition from extreme dictatorship to ideal democracy would increase HDI by 17 percent. Moreover, our results are robust to alternative specifications and the problems of endogeneity and reverse causation as is shown by the results of 2 Stages Least Squares (2SLS). JEL Classification: P16, H11, H41, H42 Keywords: Economic Development, Human Development Index, Dictatorship

Can microblogging information disclosure reduce stock price synchronicity? Evidence from China

2018 ◽  
Vol 44 (2) ◽  
pp. 282-305 ◽  
Author(s):  
Donghua Zhou ◽  
Yujie Zhao ◽  
Philip T Lin ◽  
Bin Li ◽  
Adrian (Waikong) Cheung
Keyword(s):  
Stock Prices ◽  
Information Disclosure ◽  
Stock Price ◽  
Negative Relationship ◽  
Jel Classification ◽  
Specific Information ◽  
Chinese Stock Market ◽  
Stock Price Synchronicity ◽  
Alternative Measures ◽  
The Impact

We study the relationship between stock price synchronicity and information disclosure of firms listed in the Chinese stock market, using hand-collected data on firms’ official microblogging content in Sina Weibo, a popular microblogging service in China. We find that after controlling for the impact of traditional media, the number of Weibo tweets is related negatively to stock price synchronicity, indicating that stock prices incorporate firm-specific information disclosed in the firm’s official Weibo. Number of microblogging fans can strengthen this negative relationship. Our result is robust to alternative measures of stock price synchronicity, microblogging information disclosure, and to endogeneity issues. JEL Classification: G14, G15

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