Research Methods & Methodology in Accounting eJournal最新文献_第9页

Cash Flow Fixing: A New Approach to Economic Downturn (Small and Medium Size Enterprises) 现金流固定:应对经济下行的新途径(中小企业)

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-07-28 DOI: 10.2139/ssrn.2444820

Irene Pison Fernandez, Pilar F. Cibran, Lious Ntoung Agbor Tabot

{"title":"Cash Flow Fixing: A New Approach to Economic Downturn (Small and Medium Size Enterprises)","authors":"Irene Pison Fernandez, Pilar F. Cibran, Lious Ntoung Agbor Tabot","doi":"10.2139/ssrn.2444820","DOIUrl":"https://doi.org/10.2139/ssrn.2444820","url":null,"abstract":"This paper develops a simple model in predicting the possibility of SME operating on a going-concern basis during economic downturn, just by observing the components that constitute the cash flow information. Thus, SME can stay in business during economic downturn by increasing their operating sales and minimizing their operating expense and interest paid which makes it better off than winding down. The resulting model captures cash flow surplus as a reason for SME operating on a going-concern basis, though fixed cost is positive and large. Our statistical group are SME of all sectors in Spain and Galicia excluding financial sector. According to the considered situations for selecting samples, 269 firms were chosen for Spain and 50 firms for Galicia during the period of 2003 to 2012. The time-line of the study is essential because it helps us to determine the position of cash flow of SME in Galicia and Spain before the financial crisis. It further expands the proportion of inactive SME amongst the active SME that could not operate on a going-concern basis due to insufficient cash flow from 2003 to 2012. Research findings have shown that operating sales have a significant and positive relationship with cash flow while operating expenses have negative effect on cash flow across Spain and Galicia. Finally, interest enter model with a positive sign, increasing the relevance of operating expense forecasting the shortage of cash flow.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116709016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Deep Impact: Impact Factors and Accounting Research 深度影响:影响因素与会计研究

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-05-23 DOI: 10.2139/ssrn.2441340

W. Huber

引用次数: 3

Points to Consider When Self-Assessing Your Empirical Accounting Research 自我评估你的实证会计研究时要考虑的要点

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-05-22 DOI: 10.2139/ssrn.2120181

J. Evans, Mei Feng, Vicky B. Hoffman, Donald V. Moser, Wim A. Van der Stede

{"title":"Points to Consider When Self-Assessing Your Empirical Accounting Research","authors":"J. Evans, Mei Feng, Vicky B. Hoffman, Donald V. Moser, Wim A. Van der Stede","doi":"10.2139/ssrn.2120181","DOIUrl":"https://doi.org/10.2139/ssrn.2120181","url":null,"abstract":"We provide a list of points to consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers’ and editors’ comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this also allows outside readers to provide more beneficial feedback rather than commenting on the common issues that could have been dealt with in advance. The list, provided in the appendix, consists of five sections: Research Question; Theory; Contribution; Research Design and Analysis; and Interpretation of Results and Conclusions. In each section, we include critical items that readers, journal referees, and seminar participants are likely to raise and offer suggestions for how to address them. The text elaborates on some of the more challenging items, such as how to increase a study's contribution, and provides examples of how such issues have been effectively addressed in previous accounting studies","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129126149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 37

Asymmetric Dependence, Tail Dependence, and the Time Interval over Which the Variables Are Measured 非对称相关性、尾部相关性和测量变量的时间间隔

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-05-20 DOI: 10.2139/ssrn.2439074

Byoung Uk Kang, Gunky Kim

引用次数: 0

Semiparametric Model Selection in Panel Data Models with Deterministic Trending and Cross-Sectional Dependence 具有确定性趋势和截面相关性的面板数据模型的半参数模型选择

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-05-08 DOI: 10.2139/ssrn.2434618

Jia Chen, Jiti Gao

引用次数: 0

Comparing Intellectual Capital Disclosure Among the Greek Listed Companies: Does Sector and Capitalization Matter? 希腊上市公司智力资本披露比较:行业和资本是否重要?

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-04-06 DOI: 10.2139/ssrn.2414619

Michail Nerantzidis

引用次数: 3

A New Look at the Fama-French Model: Evidence Based on Expected Returns Fama-French模型的新视角:基于预期收益的证据

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-03-27 DOI: 10.2139/ssrn.2082108

M. Hanauer, Christoph Jäckel, C. Kaserer

引用次数: 6

Market Inefficiency and Implied Cost of Capital Models 市场无效率与隐含资本成本模型

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-03-21 DOI: 10.2139/ssrn.1933713

T. Rusticus

引用次数: 5

Specification Testing in Structural Nonparametric Cointegration 结构非参数协整的规格检验

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-01-16 DOI: 10.2139/SSRN.2379928

Chaohua Dong, Jiti Gao

{"title":"Specification Testing in Structural Nonparametric Cointegration","authors":"Chaohua Dong, Jiti Gao","doi":"10.2139/SSRN.2379928","DOIUrl":"https://doi.org/10.2139/SSRN.2379928","url":null,"abstract":"This paper proposes two simple and new specification tests based on the use of an orthogonal series for a considerable class of cointegrated time series models with endogeneity and nonsta-tionarity. The paper then establishes an asymptotic theory for each of the proposed tests. The first test is initially proposed for the case where the regression function involved is integrable, which fills a gap in the literature, and the second test is an extended version of the first test for covering a class of non-integrable functions. Endogeneity in two general forms is allowed in the models to be tested. A potential global departure in the alternative hypothesis, which is being overlooked by the literature, is investigated. The finite sample performance of the proposed tests is examined through using several simulated examples. Meanwhile, the second test is naturally applicable to the case where there is a type of endogeneity inherited in the relationship between the United States aggregate consumers' consumption expenditure and disposable income over the period of 1960-2009. Our experience generally shows that the proposed tests are easily implementable and also have stable sizes and good power properties even when the 'distance' between the null hypothesis and a sequence of local alternatives is asymptotically negligible.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130285085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

CEO Equity Incentives and Audit Fees CEO股权激励与审计费用

Research Methods & Methodology in Accounting eJournal Pub Date : 2014-01-13 DOI: 10.2139/ssrn.2378477

Yongtae Kim, Haidan Li, Siqi Li

引用次数: 91