新兴市场的经理们是否比较机会主义? 应用本福德定律的方法
Shoaib Hassan1, Muhammad Aksar1, Maqbool Ahmad2
1Department of Management Sciences, National University of Modern Languages, Rawalpindi, Pakistan.
PloS one
|December 3, 2024
概括
新兴市场的管理者表现出更高的利操纵激励措施. 金融危机后的法规制了这种行为,尽管在新兴经济体中效果不如英国和美国等发达经济体那么好.
科学领域:
- 财务会计和报告 财务会计和报告
- 公司治理 公司治理
- 新兴市场 金融 金融
背景情况:
- 化品收益管理实践在全球普遍存在.
- 全球金融危机 (GFC) 促使监管改革.
- 了解GFC前后的收益管理至关重要.
研究的目的:
- 分析新兴市场与发达市场的化品收益管理.
- 为了比较GFC之前和之后的收益管理实践.
- 评估GFC后法规对利操纵的影响.
主要方法:
- 使用数字分析和本福德定律.
- 检查了超过关键门的收益调整.
- 分析了来自英国,美国,巴西,俄罗斯,印度,中国和巴基斯坦的87,165个固年观测的大数据集.
主要成果:
- 新兴市场经理对利操纵有更大的动机.
- 后GFC治理和立法措施显著减少了机会性收益操纵.
- 新兴市场的监管影响不如英国和美国那么明显.
结论:
- 调查结果为决策者,监管机构和投资者提供了宝贵的见解.
- 强调限制化品收益管理的有效性.
- 这项研究是第一个在GFC前后的发达和新兴市场中检查化品收益管理的研究.
相关概念视频
Quantifying and Rejecting Outliers: The Grubbs Test
1.5K
Sometimes, a data set can have a recorded numerical observation that greatly deviates from the rest of the data. Assuming that the data is normally distributed, a statistical method called the Grubbs test can be used to determine whether the observation is truly an outlier. To perform a two-tailed Grubbs test, first, calculate the absolute difference between the outlier and the mean. Then, calculate the ratio between this difference and the standard deviation of the sample. This...
1.5K
Unusual Results
3.1K
Unusual results are those that have a very low chance of occurring. Unusual results can be identified using probabilities and the range rule of thumb. In problems involving probability, unusual results can be observed in 2 instances – an unusually high number of successes or an unusually low number of successes.
According to the range rule of thumb, any value above or below two standard deviations, 2σ from the mean, μ is considered unusual.
Maximum unusual value =...
According to the range rule of thumb, any value above or below two standard deviations, 2σ from the mean, μ is considered unusual.
Maximum unusual value =...
3.1K
Outliers and Influential Points
4.0K
An outlier is an observation of data that does not fit the rest of the data. It is sometimes called an extreme value. When you graph an outlier, it will appear not to fit the pattern of the graph. Some outliers are due to mistakes (for example, writing down 50 instead of 500), while others may indicate that something unusual is happening. Outliers are present far from the least squares line in the vertical direction. They have large "errors," where the "error" or residual is the...
4.0K
Steps in Outbreak Investigation
106
In the ever-evolving field of public health, statistical analysis serves as a cornerstone for understanding and managing disease outbreaks. By leveraging various statistical tools, health professionals can predict potential outbreaks, analyze ongoing situations, and devise effective responses to mitigate impact. For that to happen, there are a few possible stages of the analysis:
106
Social Loafing
34.6K
Another way in which a group presence can affect performance is social loafing—the exertion of less effort by a person working together with a group. Social loafing occurs when our individual performance cannot be evaluated separately from the group. Thus, group performance declines on easy tasks (Karau & Williams, 1993). Essentially individual group members loaf and let other group members pick up the slack. Because each individual’s efforts cannot be evaluated,...
34.6K
Naturalistic Observations
15.4K
If you want to understand how behavior occurs, one of the best ways to gain information is to simply observe the behavior in its natural context. However, people might change their behavior in unexpected ways if they know they are being observed. How do researchers obtain accurate information when people tend to hide their natural behavior? As an example, imagine that your professor asks everyone in your class to raise their hand if they always wash their hands after using the restroom. Chances...
15.4K


