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“凸”字型分布的演示价值
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作者 王则柯 《环球市场信息导报》 2003年第8期34-34,共1页
上次讨论钟形分布,我们标出了P1和P2两个价格,说明虽然P1比P2低,但是在价格P1时的花费效率E1=Q1*/P1<2/3不如在价格P2时的花费效率E2=Q2*/P2>2/3,所以买方也偏向比较高的价格P2,宁愿买虽然比较贵但是好得多的东西。当初E... 上次讨论钟形分布,我们标出了P1和P2两个价格,说明虽然P1比P2低,但是在价格P1时的花费效率E1=Q1*/P1<2/3不如在价格P2时的花费效率E2=Q2*/P2>2/3,所以买方也偏向比较高的价格P2,宁愿买虽然比较贵但是好得多的东西。当初E2>2/3说得非常明白,至于为什么E1<2/3,一些读者可能还有理解上的困难。 展开更多
关键词 经济数学模型 钟形分布 “凸”字型分布 演示价值
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The Link Between Internet Financial Reporting and Information Asymmetry for American Depository Receipts
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作者 Jocelyn Evans David Henderson Brad Trinkle 《Journal of Modern Accounting and Auditing》 2011年第9期947-965,共19页
We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Int... We provide evidence on the effect of the presentation format and information content of Internet financial reporting on the market value of American Depository Receipts and on country-specific variables that drive Internet financial reporting. A two-stage Heckman approach was used to determine if Internet financial reporting adds incremental value to firms beyond the decision to cross-list in the United States. The results indicate that investors more highly value firms that provide information in multiple formats. We also find that country-specific variables affect the information content, but not the presentation format of disclosures on corporate websites. The results uncover a disconnection between what the market values (presentation format) and what the firms believe the market values (information content). This implies that firms are not entirely aware of investors' information wants and that they are not utilizing their resources in the manner that will have the most impact on their market value. 展开更多
关键词 intemet financial reporting web-based disclosure American depository receipt web-based financial reporting international transparency cross-list information content emerging markets
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