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61.
In spite of our increasing understanding of the underpinnings of early cost management systems, little is still known about the reasons for the implementation of such systems in firms operating under monopolistic conditions. This article studies the enforcement by law of cost and budgeting systems in the Royal Tobacco Factory of Seville (Spain), a manufactory of the state-owned monopoly. By doing this, we seek both to enhance understanding of the state's motivation to enact institutional pressures aiming at the implementation of early cost management practices as well as to study different organizational responses to simultaneous pressures arising from a single institutional source. It is suggested that the state's motivation to legally enforce the implementation of early cost and budgeting systems may be attributed to (a) the seeking of legitimacy by the state regulatory body, (b) the active agency of senior employees of the state regulatory body to keep their jobs and compensation packages on the eve of the privatization of the industry, and (c) the interest of the regulatory agency to instil the basis of mimetic isomorphism within the monopoly. Different responses by the RTF to pressures for reporting cost and budgeting information were explained by (a) the expected diffusion of firm's non-conformity within the institutional area, (b) the expected impact of institutional rules and norms on organizational goals, and (c) the extent to which the institutional source is consistent in its demands. 相似文献
62.
This paper considers semiparametric identification of structural dynamic discrete choice models and models for dynamic treatment effects. Time to treatment and counterfactual outcomes associated with treatment times are jointly analyzed. We examine the implicit assumptions of the dynamic treatment model using the structural model as a benchmark. For the structural model we show the gains from using cross-equation restrictions connecting choices to associated measurements and outcomes. In the dynamic discrete choice model, we identify both subjective and objective outcomes, distinguishing ex post and ex ante outcomes. We show how to identify agent information sets. 相似文献
63.
María del Carmen Boado‐Penas Salvador Valdés‐Prieto Carlos Vidal‐Meliá 《Fiscal Studies》2008,29(1):89-134
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old‐age contingency, based on official data. The main accounting entries are developed from the principles of double‐entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless current legislation is reformed, Spanish taxpayers (the plan sponsor) should count on making transfers to the pension system with a present discounted value of 31.4 per cent of current liabilities. Moreover, a comparison of the consecutive balance sheets for 2001‐06 shows that the degree of insolvency is growing over time, even though the cash‐flow outcome has improved over the same period. Taking steps to reverse this trend and restore solvency is in Spanish taxpayers' interest, and possibly also in the interest of those in the European Union who recognise that there is a chance that they may have to support the Spanish budget in the future. 相似文献
64.
Salvador Carmona 《European Accounting Review》2013,22(1):9-32
Drawing on a number of primary sources (e.g. the minutes of the meetings of the governing bodies of the Association, EAA publications and congress proceedings), this study outlines the undertakings of the European Accounting Association (EAA) from its inception to the present. Examination of available evidence suggests that the activity of the EAA may be explained by the concomitant effect of institutional, organizational and individual factors. It was found that the EAA made considerable progress in: facilitating networking among European accounting scholars; increasing commitment towards high-quality research; incorporating into its structures and activities the notion of diversity; increasing reputation of its annual congress; and substituting its initial Anglo-Saxon-northern European dominance by a more comprehensive European focus. The EAA, though, faces some challenges in the near future: consolidation in southern Europe and other peripheral countries; penetration in eastern Europe; eventual re-definition of its aims and scope in a globalized world; eventual re-definition of the size and scope of its annual congress; and a more prominent role of women in executive posts. 相似文献
65.
66.
Pilar Gargallo José María Moreno-Jiménez Manuel Salvador 《Group Decision and Negotiation》2007,16(6):485-506
This paper proposes a Bayesian estimation procedure to determine the priorities of the Analytic Hierarchy Process (AHP) in
group decision making when there are a large number of actors and a prior consensus among them is not required. Using a hierarchical
Bayesian approach based on mixtures to describe the prior distribution of the priorities in the multiplicative model traditionally
used in the stochastic AHP, this methodology allows us to identify homogeneous groups of actors with different patterns of
behaviour for the rankings of priorities. The proposed procedure consists of a two-step estimation algorithm: the first step
carries out a global exploration of the model space by using birth and death processes, the second concerns a local exploration
by means of Gibbs sampling. The methodology has been illustrated by the analysis of a case study adapted from a real experiment
on e-democracy developed for the City Council of Zaragoza (Spain).
Partially funded under the research project Electronic Government. Internet-based Complex Decision Making: e-democracy and e-cognocracy (Ref. PM2004-052) approved by the Regional Government of Aragon (Spain) as part of the multi-disciplinary projects programme. 相似文献
67.
Salvador Climent-Serrano 《Empirical Economics》2019,56(1):325-340
Late payments are a major problem for Spanish banks. This paper studies as determinants of loan delinquency: unemployment, interest rates, inflation, housi 相似文献
68.
Álvarez-García José Cortés-Domínguez María del Carmen del Río-Rama María de la Cruz Simonetti Biagio 《Quality and Quantity》2020,54(5-6):1401-1427
Quality & Quantity - The objective of this research is to contrast an explanatory model of how brand equity influences the customer’s behaviour and behavioural intentions. It will take... 相似文献
69.
María Teresa lvarez‐Martínez Salvador Barrios Diego d'Andria Maria Gesualdo Dimitrios Pontikakis Jonathan Pycroft 《The World Economy》2019,42(3):818-845
In a globalised world, governments are eager to attract foreign investors by lowering corporate tax rates. Recent trends point towards a revival of a race to the bottom in corporate income tax (CIT) rates in developed economies. EU countries have been active in this respect. A generalised fall in CIT rate could prove detrimental to tax revenues and trigger increase in other taxes to meet fiscal policy objectives. However, it could also spur investment and growth and prove to be a good fiscal policy strategy if, as a result, the corporate tax base increases. The final economic and fiscal impact of a reduction in CIT rates is therefore unclear. Using a CGE model, we find that uncoordinated tax reforms significantly impact national economies and third‐country effects can be significant when large countries implement CIT rate cuts. Small countries are better off unilaterally reducing their CIT rate at the expense of other EU countries. We find that negative spillovers are mitigated when the country reducing its CIT rate restores its budget balance by cutting either public expenditures or social transfers. A larger degree of non‐EU capital mobility also tends to reduce the negative spillover effects of unilateral CIT rate reductions. 相似文献
70.