Edward E. Nusbaum  Judith Weiss 《Journal of Corporate Accounting & Finance》1997,9(1):127-130

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Edward W. Freher 《Journal of Corporate Accounting & Finance》1995,6(3):87-93

This article reports on KPMG research contrasting pay levels in high- versus low-performing companies, in the context of a regulatory update on FASB's stock compensation project and corporate policy with respect to the 1 million cap on compensation deductions.  相似文献   

    

Andrew M. Jones  Steven T. Yen 《The Manchester School》2000,68(2):203-221

The double‐hurdle model with dependence is extended by incorporating the Box–Cox transformation. The model nests a range of popular limited dependent variable models, including the Gaussian double‐hurdle, the generalized Tobit, and two‐part models. Estimates of US beef consumption suggest that the Box–Cox specification outperforms all other restrictive models. Price elasticities are small and similar to findings in the literature. Household age composition and demographic variables also play significant roles in determining beef consumption. Income and cross‐price elasticities are insignificant.  相似文献   

    

Harold B. Tamule  Edward L. Bubnys  Timothy F. Sugrue 《Journal of Economics and Finance》1993,17(1):91-101

Due to the asymmetric information effect, corporations have been reluctant to use external sources of equity capital. The adoption of dividend reinvestment plans (DRP) by large numbers of firms may indicate an alternative way to raise external equity funds. It has been shown that many factors may explain a firm’s decision concerning the source of the shares made available to DRP participants. The hypothesis to be tested is that the nature of the DRP actually selected may be predicted by financial characteristics such as cash flow generation, investment needs, historical dividend policy, firm ownership structure and firm capital structure. Using logistic regression analysis, results of joint tests of financial variables suggested by the Pecking Order Theory of capital structure indicate significant support for the hypothesis. Specifically, ownership structure, historical dividend policy and debt ratio are found to be key determinants of the type of DRP utilized.  相似文献   

    

Larry E. Jones  Alice Schoonbroodt 《International Economic Review》2010,51(3):671-699

Demographers emphasize decreased mortality and “economic development” as the main contributors generating the demographic transition. Contrary to previous findings, we show that simple dynastic models à la Barro–Becker can reproduce observed changes in fertility in response to decreased mortality and increased productivity growth if the intertemporal elasticity of substitution is low enough. We show that this is largely due to number and welfare of children being substitutes in the utility of parents in this case. We find that with an IES of one‐third, model predictions of changes in fertility amount to two‐thirds of those observed in U.S. data since 1800.  相似文献   

    

Andrew Smith  Edward Oczkowski  Charles Noble  Robert Macklin 《International Journal of Training and Development》2004,8(2):94-110

This article reports on a study investigating the relationship between the introduction of new management practices and the training provided by Australian enterprises for their employees. The new management practices investigated include teamworking, total quality management, lean production, business process re‐engineering and the learning organisation. The study involved a survey of human resource managers in medium to large size Australian enterprises. The study models the impact of the introduction of new management practices and the extent of training provision in the enterprises and on the form and nature of the training. The article concludes that whereas new management practices have a significant impact on training provision in enterprises, the effect is highly differentiated and that a critical relationship is the integration of training with the business strategy of the enterprise.  相似文献   

    

Edward J. Stone 《Journal of Corporate Accounting & Finance》2001,12(4):1-1

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Deirdre Shaw  Edward Shiu 《International Journal of Consumer Studies》2002,26(2):109-116

Many variables have been proposed as additions to the theory of planned behaviour structure, and evidence exists to support the value of a measure of ethical obligation and self‐identity. Furthermore, some research has suggested that ethical obligation may serve as an antecedent to attitude as well as intention. This paper presents findings from a large scale survey that highlights the usefulness of ethical obligation and self‐identity in the prediction of intention. Additionally, the role of both these variables in the prediction of attitude is also suggested. This is examined within the ‘ethical’ context of fair trade grocery purchases. Methodological implications for further research are discussed.  相似文献   

  总被引：3，自引：0，他引：3  

Ronald W. Jones  Roy J. Ruffin 《Review of International Economics》2008,16(2):234-249

A new presentation of the specific factors model shows how labor fares under international trade by considering how the price elasticity of the nominal wage rate responds to the terms of trade as well as factor endowments. The key empirical implication is that under a standard assumption about tastes it is straightforward to decompose the gains to labor into measurable terms of trade effects and production bias effects. This provides the basis for suggested time series studies contrasting the specific factors model with the Heckscher–Ohlin model. We then perform a new theoretical analysis of the specific factors model to compare how labor fares under autarky and free trade.  相似文献   

    

Leon Grunberg  Sarah Moore  Edward S. Greenberg 《人力资源管理》2006,45(2):159-178

In the present study, we investigate several outcome differences among 410 managers who either had or had not implemented layoffs (i.e., handing out warn notices) during one or more years between 2000 and 2003. Using survey data, our findings show that issuing warn notices significantly predicts increased self‐reported health problems, seeking treatment for those health problems, sleep problems, feelings of depersonalization, and intent to quit. Emotional exhaustion fully mediates the relationship between issuing warn notices and health problems, depersonalization, and intent to quit, whereas it partially mediates the relationship to seeking treatment and sleep problems. A similar pattern was found for the mediating variable of job security. © 2006 Wiley Periodicals, Inc.  相似文献