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排序方式: 共有2560条查询结果,搜索用时 15 毫秒
51.
Christian Petersen Thomas Plenborg 《Journal of International Accounting, Auditing and Taxation》2006,15(2):127-149
This paper examines if the level of voluntary disclosure affects information asymmetry for industrial companies listed on the Copenhagen Stock Exchange. Economic theory suggests that disclosing more information should lower the information asymmetry component of a firm's cost of capital [Leuz, C., & Verrecchia, R. E. (2000)]. The results indicate that voluntary disclosure is negatively associated with proxies for information asymmetry. The results are robust even after controlling for various firm characteristics introduced in related literature. Despite differences in institutional settings the findings in our paper are similar to the ones based on US data. 相似文献
52.
Based on a purely rank-oriented approach, this empirical study analyzes to what extent superior firm size in German life industry
generally translates into corporate advantages for the companies concerned. It turns out that while modest advantages with
some criteria are measurable, any such benefits are usually outweighed by unquantifiable factors unrelated to firm size. Confining
the study to a highly homogeneous subgroup of life insurers, however, reveals substantial corporate advantages in a number
of areas, thereby confirming well-established theoretical reasoning. 相似文献
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54.
Eastern Germany and the Conflict between Wage Adjustment, Investment, and Employment: A Numerical Analysis. — In this paper, some light is shed on the dynamics of the adjustment process in eastern Germany by studying the linkages between the dynamics of wage adjustment, investment, and employment. An extended dynamic investment model, which includes adjustment costs for capital and revision costs for investment, is presented. This model is specified according to the east German economy and analyzed numerically by an optimization method based on direct collocation. Results are obtained for the time horizon of adjustment and for the implications of different wage strategies on the path of investment and employment. 相似文献
55.
This paper examines the impact of trade policy on specialization patterns in ten Latin American countries over the period
1985–1998. These countries are natural case studies because in the last decades they implemented comprehensive trade liberalization
programs, both generally and preferentially, starting from relatively high tariff protection levels. Our econometric results
suggest that reducing own most favored nation tariffs is associated with increasing manufacturing production specialization.
Furthermore, we find that preferential trade liberalization and differences in the degree of unilateral openness have resulted
in increased dissimilarities in manufacturing production structures across countries. These results are robust across specialization
measures and estimation methods.
相似文献
Christian Volpe MartincusEmail: |
56.
57.
Stefan Christiansen 《保险科学杂志》2017,106(5):447-451
Digitalisation of the health care system proceeds. Therefore it is to be expected that telemedicine applications will also be introduced into health care. Currently, the number of telemedicine applications in Germany is low and it is also scarce in comparison to foreign countries. This is striking because it is usually supposed that telemedicine applications have got a great potential to improve health care and reduce expenditures. Hence, this publication discusses offers, chances and the cost-effectiveness of telemedicine. 相似文献
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We bring together some recent advances in the literature on vector autoregressive moving‐average models, creating a simple specification and estimation strategy for the cointegrated case. We show that in this case with fixed initial values there exists a so‐called final moving‐average representation. We prove that the specification strategy is consistent. The performance of the proposed method is investigated via a Monte Carlo study and a forecasting exercise for US interest rates. We find that our method performs well relative to alternative approaches for cointegrated series and methods which do not allow for moving‐average terms. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
60.
Tourism,changing architectural styles,and the production of place in Itacaré, Bahia,Brazil 总被引:1,自引:0,他引:1
Christian T. Palmer 《旅游与文化变迁杂志》2014,12(4):349-363
This article examines changing architecture in Itacaré, Brazil, as it transitions from a fishing village to an international tourist destination. Tourism, as an assemblage of practices and perspectives, recreates places in specific ways that structure social and environmental relationships. Through an examination of historical architectural styles, tourist architecture, and popular architecture in Itacaré, this article analyses the ways a tourist economy has physically and socially rebuilt the city. Socially, the changing architecture marks and creates differences between class, racial, and regional identities while also providing an idiom through which public conversations about these changing economic systems and demographics are articulated. At the same time, the expansion of the city has led to racial-, regional-, and class-based segregation. Environmentally, tourist architecture creates new relationships to nature through re-imagining Itacaré’s position in relation to other rural and urban places and a new emphasis on the aesthetic value of nature. 相似文献