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نتیجه جستجو - عدم تقارن اطلاعات

تعداد مقالات یافته شده: 23
ردیف عنوان نوع
1 Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank management in estimating and recognizing ECL, and how external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information to reduce challenge to their reported estimates and protect against the threat of legal liability. Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial reporting, obscuring their safety and soundness picture and jeopardizing financial stability. Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss accounting by tackling inappropriate incentives that decouple risk taking from its translation onto banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality
مقاله انگلیسی
2 An agent-based approach for project-driven supply chain problem under information asymmetry and decentralized decision-making
یک رویکرد مبتنی بر عامل برای مشکل زنجیره تأمین پروژه محور تحت عدم تقارن اطلاعات و تصمیم گیری غیرمتمرکز-2021
In a project-driven supply chain, the project schedule and material supply influence one another. The effective decision-making process between the project manager and the suppliers can promote the flexibility and competitiveness of supply chains. However, due to their incompatible objectives, the suppliers are reluctant to disclose private information. By incorporating information asymmetry, we build a model to describe the decentralized decision-making process. The project manager does not know the lead time and the production/ transportation cost of the material suppliers accurately. To build an effective alliance in the supply chain, different contracts are considered to provide a positive or negative incentive for the suppliers, including a non- financial incentive contract with continuous orders. Then, we present a framework that integrates the agent- based approach and evolutionary algorithm. In the framework, the agents not only negotiate with each other to complete a solution but also jointly evaluate the solutions generated by the evolutionary algorithm. Finally, an experiment is conducted to compare the agent-based approach and the classical NSGA-II under information symmetry. The results show that the gap between the algorithms is acceptable, especially for a large project. The results also show that the non-financial incentive contract is beneficial to all the players in the supply chain.
Keywords: Project scheduling | Multi-agent system | Supply chain coordination | Contracting
مقاله انگلیسی
3 Creditor information registries and relationship lending
ثبت اطلاعات طلبکار و وام دهی روابط-2020
Banks rely on information to assess the creditworthiness of borrowers. They can secure this information in two ways: on the one hand, they can access public information on the firm from credit databases. On the other hand, they can build a relationship with the firm and secure private, more precise, information on the firm’s prospects. In this paper, we investigate what happens to the collection of private information, when banks have access to a broader scope of public information. We argue that banks can either focus on public information and reduce their collection of private information (which is costly), or see the collection of private information as strategic, giving them an advantage when allocating credit. To settle this question, we employ an empirical approach and use a firm-level survey of 2292 firms in seven European countries in 2009. We find that when the coverage of credit registries increases, banks invest less in long-term relationship with their clients. Hence, when public information is widely available, banks do collect less private information on borrowers. This substitution only holds for firms with public information. We investigate if this reduction in the collection of private information alters firms’ access to credit, and we do not find a negative effect. The results are robust to alternative specifications and robustness tests.
Keywords: Creditor information | Relationship lending | Information asymmetries
مقاله انگلیسی
4 Debt signaling and outside investors in early stage firms
سیگنال بدهی و سرمایه گذاران خارجی در شرکت های مرحله اولیه-2020
By imposing a market like governance and directing entrepreneurs towards professional management, debt, and especially business debt, can serve as a reliable signal for outside equity investors. Such signals of firm accountability can alleviate the stringent information asymmetry at the early stages of the firm, and become stronger for bank business debt, in the presence of personal debt, and in high capital industries. Using the Kauffman Firm Survey, we find evidence consistent with our hypotheses. Outside investors can rely on the governance role of debt and its underpinnings such as the bank-firm relationship. We also corroborate that young firms tend to focus on growth rather than profitability.
Keywords: Governance | Entrepreneurship | Financing | Information asymmetry | Debt | Equity
مقاله انگلیسی
5 Forced marriage: What do professionals know?
ازدواج اجباری: متخصصان چه می دانند؟-2020
The adoption of a victim-centered approach to forced marriage requires implementing measures beyond prosecution oriented at preventing it and protecting its victims. To this end, professionals need to be able to identify its victims and recognize its effects on them. This paper aims to assess professionals’ knowledge of the phenomenon, its dynamics, and its effects by presenting the findings of a qualitative research study conducted with 34 individuals in Spain. The results show that victim service providers have a broader understanding of forced marriage than criminal justice system professionals. They also indicate that the negative effects on victims vary depending on whether they submit to the forced marriage or escape from it. The study concludes with a discussion of the need to train professionals to recognize the various forms this reality may take and proposes that family-led cases be dealt with differently from those involving the sale of young women.
Keywords: Creditor information | Relationship lending | Information asymmetries
مقاله انگلیسی
6 Big Data, precision medicine and private insurance: A delicate balancing act
داده های بزرگ، پزشکی دقیق و بیمه خصوصی: یک موازنه ظریف-2019
In this paper, we discuss how access to health-related data by private insurers, other than affecting the interests of prospective policy-holders, can also influence their propensity to make personal data available for research purposes. We take the case of national precision medicine initiatives as an illustrative example of this possible tendency. Precision medicine pools together unprecedented amounts of genetic as well as phenotypic data. The possibility that private insurers could claim access to such rapidly accumulating biomedical Big Data or to health-related information derived from it would discourage people from enrolling in precision medicine studies. Should that be the case, the economic value of personal data for the insurance industry would end up affecting the public value of data as a scientific resource. In what follows we articulate three principles – trustworthiness, openness and evidence – to address this problem and tame its potentially harmful effects on the development of precision medicine and, more generally, on the advancement of medical science.
Keywords: Precision medicine | Big Data | information asymmetry | ethics | insurance | adverse selection
مقاله انگلیسی
7 East or west, home is best: The birthplace bias of individual investors
شرق یا غرب، خانه بهترین است: تمایل به محل تولد در سرمایه گذاران فردی-2018
We examine whether there is birthplace bias in addition to local bias in the portfolio choice of individual investors. We find that, on average, individual investors who live in their birthplace invest almost three times more of their portfolio capital in local firms than other locals. A bias toward birthplace firms persists for a long time after moving elsewhere and increases significantly for “homecomers.” Our detailed analysis suggests that individual investors’ proximity bias is largely an urban phenomenon, which is explained neither by the information hypothesis nor by the familiarity hypothesis. We find that more sophisticated investors, in terms of portfolio diversification, earn, on average, abnormal portfolio returns, but they do this regardless of their portfolio distortion. Thus, attention ought to be directed toward whether individual investors are financially sophisticated rather than whether they are proximity biased.
keywords: Portfolio choice |Birthplace bias |Local bias |Counterfactual bias |Information asymmetry |Familiarity |Indisputable preferences
مقاله انگلیسی
8 Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects
دقت و صداقت سیستم اطلاعات در گزارش دهی مدیریتی: یک باز - آزمایش تاثیرات عدم تقارن اطلاعات-2018
Hannan, Rankin, and Towry (2006, HRT hereafter) propose that an information system is capable of affecting honesty in the managers budget report by reducing information asymmetry between the manager and the owner regarding the level of honesty in the budget. They find that going from no information system to a coarse information system increases honesty in managerial reporting. However, they also report evidence that going from a coarse information system to a precise information system decreases honesty in managerial reporting. We extend HRTs study in two ways. First, we extend their behavioral theory by incorporating the possibility that reducing information asymmetry could increase the managers preference for honesty in the budget (Koford & Penno, 1992; Bicchieri, 2006). Second, we note that HRT held information system accuracy constant at a relatively low level, which is another source of information asymmetry. Thus, we test the robustness of HRTs negative precision result by manipulating information system precision and accuracy at two levels using a computerized version of their manual experiment. We find that information system precision increases honesty in managerial reporting and that this positive precision effect is weaker under low information system accuracy. A supplemental analysis suggests that our data are generally similar to HRTs data in our two low accuracy conditions and that their negative precision result is attributable to an unusual period effect in their coarse information system condition.
keywords: Information system precision| Information asymmetry| Honesty| Social norms| Participative budgeting| Agency theory
مقاله انگلیسی
9 Voluntary disclosure of non-financial information and its association with sustainability performance
افشای داوطلبانه اطلاعات غیر مالی و رابطه آن با عملکرد ماندگاری-2018
This paper investigates management incentives for disclosing voluntary non-financial information and whether such disclosure is associated with firms environmental, social, and governance (ESG) sustainability performance. We hand-collect 580 sample firms voluntary non-financial disclosure on product, competition, industry, customers, trends, and technology data from their annual reports in 2010. We find that information contents and managerial motivations play an important role in assessing the antecedents and consequences of non-financial disclosure. Specifically, we find that earnings quality is a more pronounced factor in influencing forward-looking non-financial disclosures whereas proprietary cost is a more pronounced factor in influencing historical non-financial disclosures. Using the ratings from the KLD database to construct ESG sustainability performance, we find a two-directional association between non-financial disclosures and sustainability performance. Specifically, forward-looking non-financial disclosures are associated with a one year lead in sustainability performance, whereas current year sustainability performance is linked to more disclosures of historical non-financial information in the year-end annual filings.
keywords: Information asymmetry |Non-financial disclosures |Sustainability performance |Earnings quality
مقاله انگلیسی
10 Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis
فریب مدیریت، حسابداری بزرگ بانکی و عدم تقارن اطلاعات: شواهد از تجزیه و تحلیل زبانی-2018
Accounting big baths are pervasive in practice. While big baths can improve the information environment and reduce information asymmetry, they can also degrade the information environment and obscure operating performance. In this study, we examine the role of management ethics. Specifically, we investigate whether managers’ truthfulness (or conversely, deceptiveness) affects how investors perceive big baths. Using linguistic analysis on earnings-conference calls to measure managerial deception and employing a difference-in-differ ences research design with propensity-score matching, we find that information asymmetry is significantly higher following big baths taken by deceptive CEOs, compared with big baths taken by less deceptive CEOs.
Keywords: Management deception ، Big-bath accounting ، Linguistic analysis ، Information asymmetry
مقاله انگلیسی
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