搜索结果: 1-2 共查到“国际投资学 Corporate”相关记录2条 . 查询时间(0.14 秒)
Short-termism,Investor Clientele,and Corporate Performance
Short-Termism Myopia Investor Clientele Earnings Management
2015/4/27
Using conference call transcripts to measure the time horizon that senior executives emphasize when they communicate with investors, we develop a measure of corporate short-termism. We find that the m...
Corporate Governance and Internal Capital Markets
Cost vs Benefits Capital Markets Corporate Governance Taxation Ownership
2015/4/23
We exploit an exogenous shock to corporate ownership structures created by a recent tax reform in Germany to explore the link between corporate governance and internal capital markets. We find that fi...