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Research on Enterprise in Modern Economy Theory and Practice最新文献

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Wealth Creation or Extraction in Capital Structures: The Case of Toshiba and Hedge Funds 资本结构中的财富创造或提取:东芝和对冲基金的案例
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2023-01-01 DOI: 10.4236/me.2023.142012
F. Betz, Michael Kim
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引用次数: 0
Exploring the Departure of Audit-Partners from Big4 to Small-Sized Audit Firm: Perception from Stock Market Investors 调查审计合伙人从四大审计事务所转向小型审计事务所:来自股市投资者的看法
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2023-01-01 DOI: 10.4236/me.2023.1411077
Chieh-Shuo Chen, I-Shiu Chen, Tung-Chin Yang, Cheng-Yen Huang
{"title":"Exploring the Departure of Audit-Partners from Big4 to Small-Sized Audit Firm: Perception from Stock Market Investors","authors":"Chieh-Shuo Chen, I-Shiu Chen, Tung-Chin Yang, Cheng-Yen Huang","doi":"10.4236/me.2023.1411077","DOIUrl":"https://doi.org/10.4236/me.2023.1411077","url":null,"abstract":"This study examines the impact of audit-partners departure from Big4 to small-sized audit firm on the relationship between earnings and stock prices for audited clients. The research finds that for audited clients associated with Big4 audit firm, the departure of audit-partners enhances the earnings-to-stock price relationship, indicating increased investor trust and perceived potential benefits in cohesion and audit quality. However, the departure has no significant effect for audited clients of the small-sized audit firm. Robust tests further find that when expanding the sample to encompass audited clients of all audit firms or employing the regression analysis of unexpected earnings on cumulative abnormal returns, not only the earnings response coefficients for audited clients of the Big4 audit firm significantly increase after the departure event of audit-partners, but also those for audited clients of the small-sized audit firm significantly decreases the departure event of audit-partners. Moreover, the magnitude of change in earnings response coefficients between the two types of audit clients displays significant differences. This indicates that the departure event of audit-partners from Big4 can augment the earnings information content for the audited clients of the Big audit firm, while potentially diminishing the earnings information content for audited clients of the small-sized audit firm that has newly incorporated audit-partners from Big4. It suggests that the immediate enhancement of professional competence and audit quality in a small-sized audit firm with newly added audit-partners is not guaranteed. Rather, there might be integration misunderstandings that trigger investor concerns, thereby reducing the impact of audited clients’ earnings on stock prices.","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135261412","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: 0
Research on Business Risk under CHFS Data Empirical Analysis CHFS数据实证分析下的企业风险研究
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2023-01-01 DOI: 10.4236/me.2023.1410073
Jingyang Xiao
{"title":"Research on Business Risk under CHFS Data Empirical Analysis","authors":"Jingyang Xiao","doi":"10.4236/me.2023.1410073","DOIUrl":"https://doi.org/10.4236/me.2023.1410073","url":null,"abstract":"This study utilizes CHFS (China Household Finance Survey) data to analyze business risk factors in the modern business environment. It quantitatively examines the relationship between business risk and various factors using statistical methods like multiple regression analysis. The literature review highlights the importance of business risk for enterprise stability and development. The study identifies significant correlations between economic factors, market conditions, and company characteristics with business risk. Key findings indicate that business risk is influenced by factors like market volatility, financial conditions, industry competition, and macroeconomic factors. The research also suggests strategies for businesses facing these risks. The conclusions can guide risk management for enterprises and macroeconomic policymaking. However, the study has limitations such as data timeframe and sample specificity. Future research should broaden data sources and interdisciplinary analysis for more comprehensive results. In summary, this study offers new insights into business risk management through CHFS data analysis, revealing crucial factors. These findings benefit businesses and policymakers in understanding and addressing business risks for a stable, sustainable business environment.","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135157937","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: 0
Does International Investment Law Constitute a Limit or a Treat to the Right of the States to Regulate? 国际投资法是对国家管制权的限制还是优待?
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.131005
Eman Adel Eid Hassan
{"title":"Does International Investment Law Constitute a Limit or a Treat to the Right of the States to Regulate?","authors":"Eman Adel Eid Hassan","doi":"10.4236/me.2022.131005","DOIUrl":"https://doi.org/10.4236/me.2022.131005","url":null,"abstract":"","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"10 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72373628","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: 0
Effect of an Individual’s Self-Realisation on Work Performance 个人自我实现对工作绩效的影响
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.132008
Jean de Dieu Randrianasolo, Marc Tiana Andrianarizaka, Mamy Alfa Randriamiharisoa, Jean Marie Hervé Rasoamparany
{"title":"Effect of an Individual’s Self-Realisation on Work Performance","authors":"Jean de Dieu Randrianasolo, Marc Tiana Andrianarizaka, Mamy Alfa Randriamiharisoa, Jean Marie Hervé Rasoamparany","doi":"10.4236/me.2022.132008","DOIUrl":"https://doi.org/10.4236/me.2022.132008","url":null,"abstract":"","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77229669","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: 0
Measuring Sustainability in the Luxury Fashion Sector: A Comparison between LVMH and Kering 衡量奢侈品时尚行业的可持续性:LVMH与开云集团的比较
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.133020
G. Fiorani, F. Bosco, Chiara Di Gerio
{"title":"Measuring Sustainability in the Luxury Fashion Sector: A Comparison between LVMH and Kering","authors":"G. Fiorani, F. Bosco, Chiara Di Gerio","doi":"10.4236/me.2022.133020","DOIUrl":"https://doi.org/10.4236/me.2022.133020","url":null,"abstract":"New social, environmental, and economic scenarios and the continuous evolution of the business world are directing society’s attention towards sustainability. In the current market context, there is a lot of talk about Corporate Social Responsibility (CSR), the tools needed to implement it and the consequent accountability. Undertaking CSR policies is a voluntary choice and this ̀ implies that organizations need to implement a system of guidelines and internal and external processes that influence all their activities. In this regard, this work focuses on the consultation and relative analysis of the “Sustainability Progress Reports” of the global luxury groups Kering and LVMH to proceed to a subsequent analysis related to the material themes of each of the Fashion Houses.","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82436969","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: 2
Tax Base-Broadening a Light at the End of the Tunnel in the Fiscal Consolidation Dynamics 税基拓宽:财政整顿动态中的一线曙光
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.133022
M. Ghufran, Jawaria Ashraf, Muhammad Rizwan, Sumran Ali, L. Aldieri
{"title":"Tax Base-Broadening a Light at the End of the Tunnel in the Fiscal Consolidation Dynamics","authors":"M. Ghufran, Jawaria Ashraf, Muhammad Rizwan, Sumran Ali, L. Aldieri","doi":"10.4236/me.2022.133022","DOIUrl":"https://doi.org/10.4236/me.2022.133022","url":null,"abstract":"","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82625816","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: 0
Examining Sustainability Education in Economics, Accounting and Finance in Tertiary Institutions in Ghana 加纳高等院校经济学、会计和金融学的可持续发展教育研究
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.1312082
George Asumadu
{"title":"Examining Sustainability Education in Economics, Accounting and Finance in Tertiary Institutions in Ghana","authors":"George Asumadu","doi":"10.4236/me.2022.1312082","DOIUrl":"https://doi.org/10.4236/me.2022.1312082","url":null,"abstract":"Sustainability and sustainable development have aroused many debates and actions in all facets of human endeavors, including in developing countries. This study examined the extent to which tertiary business schools in Ghana embrace sustainability in their curricula. By using programs advertised on their respective institutions’ websites for the 2022-2023 academic year, and looking for programs that have sustainability or sustainability as a prefix. Ad-ditionally, the author relied on the examination timetable of the selected institutions for sustainability prefixes. The researcher finds that sustainability education in tertiary business faculties in Ghana is alarmingly low; despite the fact that corporate social responsibility as a course is taught in accounting courses, it is not enough to address sustainability issues in business faculties. This study recommends that it behooves the government and education regulators in partnership with large corporations to institute schemes that could entice business schools to include sustainability issues in their business education curricula.","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89212551","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: 0
The Effects of After-Hours Information on Stock Prices and Trading Volume 盘后信息对股票价格和交易量的影响
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.1312088
Wei-min Tai
{"title":"The Effects of After-Hours Information on Stock Prices and Trading Volume","authors":"Wei-min Tai","doi":"10.4236/me.2022.1312088","DOIUrl":"https://doi.org/10.4236/me.2022.1312088","url":null,"abstract":"","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"355 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85171627","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: 0
Macroeconomic and Financial Variables’ Influence on Brazilian Stock and Real Estate Markets: A Comparative Analysis in the Period from 2015 to 2019 宏观经济和金融变量对巴西股票和房地产市场的影响:2015 - 2019年的比较分析
Research on Enterprise in Modern Economy Theory and Practice Pub Date : 2022-01-01 DOI: 10.4236/me.2022.135040
P. Vartanian, Henrique Farias dos Santos, Wesley Mendes da Silva, M. Fronzaglia
{"title":"Macroeconomic and Financial Variables’ Influence on Brazilian Stock and Real Estate Markets: A Comparative Analysis in the Period from 2015 to 2019","authors":"P. Vartanian, Henrique Farias dos Santos, Wesley Mendes da Silva, M. Fronzaglia","doi":"10.4236/me.2022.135040","DOIUrl":"https://doi.org/10.4236/me.2022.135040","url":null,"abstract":"","PeriodicalId":32924,"journal":{"name":"Research on Enterprise in Modern Economy Theory and Practice","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89635566","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: 1
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