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61.
Tzu-Ling Huang Peter F. Orazem & Darin Wohlgemuth 《American journal of agricultural economics》2002,84(3):615-627
Human capital raises rural incomes, but this effect is swamped by higher returns to human capital in urban markets. This leads to "brain drain" from rural areas. Populations grow more rapidly in rural counties that have a diversified employment base. Farm population grows faster (or declines more slowly) in counties with relatively high farm income, and nonfarm populations grow faster in counties with relatively high nonfarm income. However, higher farm incomes lead to slower nonfarm population growth and vice versa. Rural county government services financed by local taxes or debt have neutral or negative effects on population growth. 相似文献
62.
63.
64.
Managerial Equity Ownership and the Demand for Outside Directors 总被引:1,自引:0,他引:1
This paper examines the linkage between the use of outside directors and managerial ownership. We conjecture there are two linkages: the standard incentive‐alignment demand for monitoring when managers own little stock and an entrenchment‐amelioration demand when managerial stock ownership is high. As a consequence, we predict the association between managerial ownership and board composition will be nonlinear (U‐shaped if the entrenchment effect is sufficiently pronounced). Using UK data, we find that both quadratic and logarithmic models outperform the simple linear relationship assumed in prior research and that the substitution between managerial ownership and board composition is stronger than hitherto supposed. 相似文献
65.
66.
This article presents the results of a survey of professors in accounting departments in Australia. Professors ranked Australian accounting departments on a variety of research, teaching and staffing attributes, on contributions to the accounting profession and provided an overall ranking of the departments. Overall rankings placed the University of Queensland and the University of New South Wales a close first and second, followed by the University of Sydney, the University of Melbourne, the University of Western Australia, and Monash University. Analysis of the separate sub-dimensions of performance shows that it is variations in respondents' perceptions of research-related performance of departments which accounts for variation in the overall ranking. We also asked the professors for their views on several issues facing accounting educators and those who recruit accounting graduates. Most believed that there should be more breadth in undergraduate accounting courses than is currently the case. However, most felt that recruiters would prefer degree structures to remain as they are. There was overwhelming consensus that it was reasonable to expect ethics to be taught in accounting programs; that the Australian Securities Commission should not replace corporate management in the appointment of auditors; and that accounting standards should not be written to force very conservative depictions of profitability and financial position. There was disparity of opinions on whether auditors ought to be expected to foreshadow financial distress; whether the audit role should be expanded to explicitly embrace fraud detection; and whether financial reports should be understandable to the lay person. 相似文献
67.
Peter H. Eddey 《Accounting & Finance》1993,33(1):1-18
This paper reports an empirical examination of independent expert reports in takeover bids using the 170 reports that were issued in the 364 cash-based bids that occurred between January 1988 and December 1991. It was found that bid premia offered in takeover bids where an expert's report was issued were not significantly lower than bid premia in other bids. This may be attributable to independent experts acting as a countervailing influence on bidders holding a superior pre-bid bargaining position. Next, some dimensions of the “fair and reasonable” criterion that experts are required to use are examined. These are the single-test and dual-test interpretations of the phrase, the relation between offer price, market price and the expert's valuation of the target, the cost and length of expert's reports and, finally, the influence an expert has on the outcome of a bid. 相似文献
68.
69.
Production restructuring in the textiles and clothing industries 总被引:1,自引:1,他引:0
Peter Baker 《New Technology, Work and Employment》1993,8(1):43-55
This article analyses the processes of restructuring in the textiles and clothing industries in a locality. Particular attention here is focused on new technology, labour flexibility, sub-contracting patterns and skill factors. The extent to which the process of restructuring involves a conscious and deliberate move to new patterns of work organization is considered. 相似文献
70.
L Strasen 《Nursing economic$》1991,9(4):233-238
Hospitals must drastically redesign themselves and revise their operations to be successful. Four major redesign initiatives will enable the traditional hospital to provide effective patient care while attaining its own profitability goals. 相似文献