A Meta-Analysis of Studies on Internal Control Judgments
Auditing, Internal control judgement, Meta Analysis
To make high-quality research more accessible and easier to explore.
Fields:
2597 results
Recent Statistics on Wages
Recent Statistics on Wages Get access T. T. Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 13, Issue 1, October 1898, Pages 105–110, https://doi.org/10.2307/1882986 Published: 01 October 1898
A Normative Model for Investigation Decisions Involving Multiorigin Cost Variances
Cost variance, Cost control, Capital investment decision
Excess initial returns in IPOs
Who incentivizes the mutual fund manager, new or old shareholders?
This study tests whether mutual fund shareholders continue to trade in response to fund returns after they make their initial investment in fund shares. It decomposes the relationship between fund returns and shareholder flow in a large, proprietary panel of all shareholder transactions in one midsize no-load mutual fund family. Results show that both new and old shareholders buy shares during periods of good returns; however, shareholder outflow is essentially unrelated to fund returns. This lack of a return-sell relationship is not driven by locked-in pension assets, shareholders’ ignorance of ongoing fund returns, or embedded capital gains. However, there is evidence that exchanges between equity funds in the family are related more strongly to returns of the destination fund than to returns of the origination fund. This may indicate that flow between equity mutual funds is driven by shareholders buying new funds rather than selling old funds. Supermarket shareholders are smart insofar as they exchange into funds that subsequently outperform their prior funds during their individual holding periods.
Capital markets research and real world complexity: The emerging challenge of chaos theory
Noise trader risk: Evidence from the Siamese twins
Firm-level return dispersion and the future volatility of aggregate stock market returns
The adjustment of security returns to the disclosure of replacement cost accounting information
Estimating the Employer Switching Costs and Wage Responses of Forward‐Looking Engineers
This article estimates worker switching costs and how much the employer switching of experienced engineers responds to outside wage offers. I use data on engineers across Swedish private sector firms to estimate the relative importance of employer wage policies and switching costs in a dynamic programming, discrete choice model of employer choice. The differentiated firms are modeled in employer characteristic space, and each firm has its own age‐wage profile. A majority of engineers have moderately high switching costs and a minority of experienced workers are responsive to outside wage offers. Younger workers are more sensitive to outside wage offers.