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151.
How do various forms of redistribution affect the distributions of earnings and consumption and their intergenerational mobility? Do redistributive policies enhance efficiency by mitigating market imperfections? Or do they create a trade-off between equity and efficiency? To address these issues, a dynamic general equilibrium model is constructed and solved numerically. The effects of the degrees of targeting of money transfers and educational transfers and the relative performance of the two types of transfers are examined. 相似文献
152.
Are Accruals during Initial Public Offerings Opportunistic? 总被引:19,自引:0,他引:19
We find evidence that initial public offering (IPO) firms, on average, have high positive issue-year earnings and abnormal accruals, followed by poor long-run earnings and negative abnormal accruals. The IPO-year abnormal, and not expected, accruals explain the cross-sectional variation in post-issue earnings and stock returns. The results are robust with respect to alternative abnormal accruals and earnings performance measures. IPO firms adopt more income-increasing depreciation policies when they deviate from similar prior performance same industry non-issuers, and they provide significantly less for uncollectible accounts receivable than their matched non-issuers. The results taken together suggest opportunistic earnings management partially explains the new issues anomaly. 相似文献
153.
Rao MK 《The Asian economic review》1994,36(2):369-390
"This paper is an attempt to analyze the process of rural-urban migration based on the data relating to the ?Place of Birth' for Andhra Pradesh [India]. The specific objective of this study is to present a rigorous economic analysis of the process of inter-district rural-urban male migration as seen from 1971 migration data. With the help of a simple model...the direction and magnitude of relationships between selected explanatory variables and migration have been identified." 相似文献
154.
饶扬德 《黄石理工学院学报》2003,19(1):20-22
培育和提升企业核心竞争力是新经济时代企业普遍关注的焦点。本文阐述了企业核心竞争力的基本内涵和基本特征,并就如何培育和提升企业核心竞争力,进行了具有一定前瞻性和深远性的探讨。 相似文献
155.
我国现有法律对探望权主体规定过于狭窄,本文认为父母、祖父母、外祖父母、兄弟姐妹及子女在较长时间内受其家庭养育的人都可以成为探望权的主体;应当从保护子女利益的前提下,对探望权主体的权利行使进行适当限制;未成年子女不能作为探望权的主体. 相似文献
156.
再谈城市规模效益问题 总被引:15,自引:0,他引:15
我国目前正处于大城市化阶段, 城市规模效益规律仍是贯穿于城市发展过程中的重要客观规律。对于这一规律, 本文从社会成本与收益对比的角度, 通过实证分析加以验证。笔者认为, 在发展社会生产力为主要任务的今天, 城市规模效益应当成为制定城市发展政策的主要依据。对于城市化过程中出现“城市病”问题, 可以通过一定的途径加以缓解和避免。 相似文献
157.
Do Spin‐offs Expropriate Wealth from Bondholders? 总被引:3,自引:0,他引:3
A wealth transfer from bondholders to stockholders is one of several hypotheses used to explain stockholder gains on the announcement of a spin‐off. However, previous empirical research has not found systematic evidence supporting the wealth expropriation hypothesis. Using a larger sample with comprehensive bond data, we find evidence consistent with wealth expropriation. Bondholders, on average, suffer a significant negative abnormal return during the month of the spin‐off announcement. However, even accounting for the loss to the bondholders, the aggregate value of the publicly traded debt and equity increases on a spin‐off announcement, suggesting that the wealth expropriation hypothesis is not a complete explanation of the stockholder gains. In explaining the magnitude of the losses to bondholders, we find they are a function of the loss in collateral in the spun‐off subsidiary and the level of financial risk of the parent firm. Consistent with a loss to bondholders, firms are more likely to have their credit rating downgraded than upgraded after a spin‐off. Additionally, consistent with the wealth transfer hypothesis, losses to bondholders tend to be more severe, the larger the gains to shareholders. 相似文献
158.
论工程量清单计价及其推广意义 总被引:3,自引:0,他引:3
通过对广东省工程量清单计价模式的认识,阐明了推广工程量清单计价的意义以及推广过程中应完善的工作。 相似文献
159.
This article presents multi-output, multi-input total factor productivity (TFP) growth rates in agriculture for 88 countries over the 1970–2001 period, estimated with both stochastic frontier analysis (SFA) and the more commonly employed data envelopment analysis (DEA). We find results with SFA to be more plausible than with DEA, and use them to analyze trends across countries and the determinants of TFP growth in developing countries. The central finding is that policy and institutional variables, including public agricultural expenditure and proagricultural price policy reforms, are significant correlates of TFP growth. The most significant geographic correlate of TFP growth is distance to the nearest OECD country. 相似文献
160.