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Full-Text Articles in Business

Seeing Is Believing; Or Is It? An Emperical Study Of Computer Simulations As Evidence., Robert B. Bennett, Jordan H. Leibman, Richard Fetter Sep 2010

Seeing Is Believing; Or Is It? An Emperical Study Of Computer Simulations As Evidence., Robert B. Bennett, Jordan H. Leibman, Richard Fetter

Robert B. Bennett

Relying on the old adage, "seeing is believing," we conclude that the jury may give undue weight to an animated reconstruction of the accident .... It would be an inordinately difficult task for the plaintiff to counter, by cross-examination or otherwise, the impression that a computerized depiction of the accident is necessarily more accurate than an oral description of how the accident occurred. Because the expert's conclusion would be graphically depicted in a moving and animated form, the viewing of the computer simulation might more readily lead the jury to accept the data and premises underlying the defendant's expert's opinion... …


Ability, Gender, And Performance Standards: Evidence From Academic Probation, Jason M. Lindo, Nicholas J. Sanders, Philip Oreopoulos Jan 2010

Ability, Gender, And Performance Standards: Evidence From Academic Probation, Jason M. Lindo, Nicholas J. Sanders, Philip Oreopoulos

Faculty of Business - Papers (Archive)

We use a regression discontinuity design to examine students' responses to being placed on academic probation. Consistent with a model of introducing performance standards, we find that being placed on probation at the end of the first year discourages some students from returning to school while improving the GPAs of those who do. We find heterogeneous responses across prior academic performance, gender, and native language, and discuss these results within the context of the model. We also find negative effects on graduation rates, particularly for students with the highest high school grades.


Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian Jan 2010

Disproportional Ownership Structure And Pay-Performance Relationship: Evidence From China's Listed Firms, Jerry Cao, Xiaofei Pan, Gary G. Tian

Faculty of Commerce - Papers (Archive)

This paper examines the impact of disproportional ownership structure on the pay-performance relationship in China’s listed firms. We find that the cash flow rights of the ultimate controlling shareholder have a positive effect on this relationship while a divergence between the control rights and cash flow rights has a significantly negative effect. By dividing our sample into state owned enterprises (SOE), state assets management bureaus (SAMB), and privately controlled firms, we find that cash flow rights in SOE controlled firms have a significant impact on accounting based pay performance and cash flow rights in privately controlled firms also affect the …


Identifying And Measuring Factors Of Technical Inefficiency: Evidence From Unbalanced Panel Data Of Thai Listed Manufacturing Enterprises, Yot Amornkitvikai, Charles Harvie Jan 2010

Identifying And Measuring Factors Of Technical Inefficiency: Evidence From Unbalanced Panel Data Of Thai Listed Manufacturing Enterprises, Yot Amornkitvikai, Charles Harvie

Faculty of Commerce - Papers (Archive)

This study employs stochastic frontier analysis (SFA) and two-stage DEA approaches to predict firm technical efficiency and analyse an inefficiency effects model. Aggregate translog stochastic frontier production functions are estimated under the SFA approach using an unbalanced panel data of 178 Thai manufacturing enterprises listed in the Stock Exchange of Thailand (SET), covering the period 2000 to 2008. The maximum-likelihood Tobit model is used to conduct the second-stage of the two-stage DEA model to investigate the relationship between technical inefficiency and environmental variables. Both parametric and non-parametric approaches are found to produce consistent results. The empirical evidence from both approaches …


Capital Structure And Its Implications: Empirical Evidence From An Emerging Market In South Asia, Athula S. Manawaduge, Anura De Zoysa, Palli Mulla K A Chandrakumara Jan 2010

Capital Structure And Its Implications: Empirical Evidence From An Emerging Market In South Asia, Athula S. Manawaduge, Anura De Zoysa, Palli Mulla K A Chandrakumara

Faculty of Commerce - Papers (Archive)

Using panel data regression analysis for a sample of 171 companies, this paper examines the implications of capital structure of corporate entities in an emerging market, Sri Lanka. The results demonstrate that most of the Sri Lankan firms finance their operations with short-term debt capital as against the long-term debt capital. It provides strong evidence to indicate that debt capital has a negative impact on firm performance. The study also found a significant negative relationship between tangibility and performance indicating inefficient utilization of non-current assets. The negative performance implications associated with over-utilization of short-term debts and the under-utilization non-current assets …


Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)

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