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In this dissertation, structural models that utilize parametric and nonparametric approaches are developed that are used to measure competition and cost efficiency in the US banking industry (1990--96). Competition in loan and deposit markets is studied using the method of conjectural variations...
Persistent link: https://www.econbiz.de/10009441862
In the first chapter, we examine the relation between efficiency and competition in a dynamic framework. For this purpose, we measure efficiencies and conduct of the U.S. airlines in two city-pairs. We model the conduct parameter as an unobservable state variable which is an AR(1) process and...
Persistent link: https://www.econbiz.de/10009441892
This dissertation studies foreign firms shareholder value and earnings-related information measures in relation with the implications of the Sarbanes-Oxley Act of 2002. Chapter One addresses the value implications and empirically tests the changes in market values of foreign firms around SOX...
Persistent link: https://www.econbiz.de/10009428830
This dissertation consists of two essays investigating the labor market for CEOs who have developed a reputation for being a turnaround specialist. Turnaround specialists are managers who have developed reputations for having skills and experience in reversing the fortunes of financially...
Persistent link: https://www.econbiz.de/10009428842
There are many reasons why managers are interested in maintaining control over their firm. Some potential reasons include compensation, autonomy, power, perquisites, and the ability to determine the terms under which the firm is acquired. This study examines one event that provides an...
Persistent link: https://www.econbiz.de/10009428899
This dissertation examines two research questions that contribute to our understanding of the role of accounting …
Persistent link: https://www.econbiz.de/10009428910
Incentives of executives and board of directors play an important role in corporate decisions. Principal agent theory …
Persistent link: https://www.econbiz.de/10009428926
Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money … take precedence. However, the boundaries of conventional accounting remain imprecisely defined and this creates a … extended in terms of the need to make accounting itself more accountable within the public sector. ? 2004 Elsevier Ltd. All …
Persistent link: https://www.econbiz.de/10009484577
Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the … subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and … mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text …
Persistent link: https://www.econbiz.de/10009484620
and gives them the opportunity to apply accounting theory. In examining topical contemporary issues the book illustrates … Studies: Financial Accounting and Disclosure enhances students; understanding of the complex financial accounting environment … that, in reality, accounting is not always black and white. The cases in this book require students to use practical …
Persistent link: https://www.econbiz.de/10009484629