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51.
Activity Based Costing and Management are important topics in today's management accounting literature. While there has been much attention paid in the Activity Based Costing literature to customer profitability analysis, process improvement and product design, there has been far less notice taken of purchasing. In this paper we develop an Activity Based Costing approach for the determination of procurement strategies. Vendor selection using an Activity Based Costing approach is choosing the combination of suppliers for a given product group that minimizes the total costs associated with the purchasing strategy. To this end we develop a mathematical programming model where decisions involve the selection of vendors and the determination of order quantities. The system computes the total cost of ownership, thereby increasing the objectivity in the selection process and giving the opportunity for various kinds of sensitivity analysis. 相似文献
52.
This study investigates the effects of the recent global crisis on the relative efficiency of six CEE currency markets, using the generalized spectral test of Escanciano and Velasco (2006) in a rolling window approach. The empirical results show that the global crisis adversely affected the efficiency of most CEE currency markets, with the Turkish lira being hit the hardest, followed by the Russian ruble, Czech koruna, Romanian leu, Polish zloty and Hungarian forint. In the first stage of the crisis, covering the second half of 2008 and the first months of 2009, all foreign exchange markets experienced periods of inefficiency. In the second stage of the crisis, the Hungarian, Polish and Romanian foreign markets recovered market efficiency quickly, while Russia, Turkey and the Czech Republic continue to register a low degree of efficiency. 相似文献
53.
Małgorzata Olszak Patrycja Chodnicka-Jaworska Iwona Kowalska Filip Świtała 《European Journal of Finance》2018,24(17):1672-1698
In this paper, we explore several new factors which may affect the procyclicality of loan-loss provisions in all commercial and cooperative banks operating in Poland between 2000 and 2012. More specifically, we test whether there are visible differences between commercial and cooperative banks in the sensitivity of those provisions to the business cycle. Our results show that whereas loan-loss provisions are procyclical in both cases, the procyclicality is particularly prominent and stronger in the case of commercial banks, than of the cooperative banks. Additionally, in contrast to existing findings, we establish that the negative impact of the business cycle on loan-loss provisions is greater in the case of small banks than of medium or large ones, this feature being common for both commercial and cooperative banks. We have identified two factors which affect procyclicality of loan-loss provisions in different ways for commercial and cooperative banks. The first factor is the empirical importance of capital adequacy ratio size. In commercial banks, the capital ratio size exerts a statistically significant impact on the procyclicality regardless of capitalization. The other factor is discretionary income-smoothing, as we find that the statistically significant increase of procyclicality due to the high discretionary income-smoothing is present only in cooperative banks. 相似文献
54.
Audience research by means of surveys has a long tradition, certainly withinarts and humanities oriented research. Yet, due to selective sampling and unitnonresponse it frequently lacks the methodological rigour to make scientificallyvalid statements based on sample estimates. This is one of the first attempts toexplore unit nonresponse in audience research. More specifically, it focuses onthe explanation of nonresponse by the socio-demographic and more topic relatedcharacteristics of a theatre audience. Using a two-step procedure for the on-sitecollection of data, the characteristics of respondents are compared with those ofnonrespondents. In step 1 the composition of the theatre audience is comparedto a proxy of a theatre population benchmark based on a weighted sample of theFlemish population (APS-2000). The validity of this best available method isdiscussed. Step 2 compares respondents with nonrespondents on a micro-level:ignoring unit nonresponse in step 1, we use logistic regression to map selectionin step 2. The chance of cooperating with the survey has been found to increasewith educational attainment and vary according to occupational category. Moreover,involvement with survey topic is confirmed as a strong predictor of survey participation.Gender, age and experience with theatre remain insignificant in predicting responsebehaviour. These findings are compared with the socio-demographic correlates ofresponse behaviour in general populations. Implications for statistically controllingfor nonresponse bias in audience research are discussed. Suggestions for furtherresearch are presented. 相似文献
55.
We investigate the influence of total cost of ownership (TCO) information on buyer–supplier negotiations in different power settings. Based on social exchange theory and recent literature on information processing, we expect that buyers with detailed TCO information and less power than their negotiation partners may try to (re)gain control over their own outcomes by sharing information. The results of our experiment indicate that the performance disadvantage of less powerful buyers is less pronounced when the buyer has detailed TCO information, whereas more powerful buyers do not seem to be able to profit from TCO information. These somewhat counterintuitive findings are explained through detailed analysis of the buyer’s negotiation behavior, which shows that less powerful buyers who have access to TCO data use problem solving techniques more frequently than powerful buyers, who tend to rely on distributive bargaining techniques instead. We conclude that power can motivate a failure to share TCO information, resulting in less effective interfirm negotiation outcomes. 相似文献
56.
Under International Financial Reporting Standards, managers can use two approaches to increase the estimated fair value of goodwill in order to justify not recognizing impairment: (1) make overly optimistic valuation assumptions, and (2) increase future cash flow forecasts by inflating current cash flows. Because enforcement constrains the use of optimistic valuation assumptions, we hypothesize that enforcement influences the relative use of these two choices. We test this hypothesis by comparing a sample of 1,958 firms from 36 countries that are likely to delay recognizing goodwill impairment (suspect firms) to a sample of control firms. First, we find that firms in high‐enforcement countries use a higher discount rate to test goodwill for impairment than firms in low‐enforcement countries. We also find a more positive association between discount rate and upward cash flow management for suspect firms than for control firms. This result is consistent with suspect firms substituting optimistic valuation assumptions with inflated current cash flows. Second, we find that, relative to control firms, suspect firms exhibit higher upward cash flow management in high‐enforcement countries than in low‐enforcement countries. Third, we show that suspect firms in high‐enforcement countries are more likely to eventually impair goodwill. 相似文献
57.
In the paper, we present a new typology of pension regimes based on two main dimensions: the extent of involvement of the state and the market, and the role of voluntary schemes. We propose three theoretical pension regimes. The study proves that our theoretical typology is also consistent with empirical pension systems in OECD countries. In order to group them into the similar pension models, we employ multivariate statistical analysis. As a result of our empirical research, the regimes distinguished in the theoretical framework have found their counterparts in the clusters of real pension systems operating in 30 countries. 相似文献
58.
The accounting literature has argued that firms overengage in outsourcing because they tend to ignore the transaction costs involved in buying services from external suppliers. A field experiment with managers of health care organizations shows that decision makers are actually quite sensitive to the asset specificity associated with the “buy” option in an outsourcing decision. However, they also appear inappropriately sensitive to the sunk costs inherent in most real-life outsourcing decisions, and may actually underengage in outsourcing. Prior commitment to internal procurement systematically reduced the willingness to outsource, relative to a pure “make or buy” scenario. 相似文献
59.
Filip Stabrowski 《American journal of economics and sociology》2018,77(1):29-57
Despite the extensive literature on ethnic enclaves in American cities, the role of landed property in ethnic enclave formation and transformation has received no attention to date. Drawing upon nearly four years of work as a tenant organizer, I address this issue by examining how the social relations of landed property have been integral to the formation, transformation, and deterioration of ethnic ties among Polish migrants in Greenpoint, Brooklyn. Specifically, I argue that the social relations of property among Polish migrants—what I call “enclave property”—have enabled the acquisition, maintenance, and improvement of landed property in and through the production of ethnicity. With the gentrification of the neighborhood, however, the social relations of immigrant housing that helped produce the enclave in the 1980s and 1990s have been strained, and rising property values have transformed relations of ethnicity among Polish migrants into mechanisms for property accumulation by dispossession. The upshot has been the “hollowing out” of the enclave, as Polish migrant tenants have been displaced from Greenpoint, leaving behind a co‐ethnic landlord class and their wealthier American tenants. 相似文献
60.
We study the effect of mandatory adoption of International Financial Reporting Standards (IFRS) in Europe in 2005 on conditional conservatism. We capture conditional conservatism with a modified version of the Khan and Watts measure (C_Score) that also controls for potential shifts in unconditional conservatism and cost of capital. From a sample of 13,711 firm‐year observations drawn from 16 European countries spanning the 2000–2010 period, we document an overall decline in the degree of conditional conservatism after the adoption of IFRS. We show that the decline in conditional conservatism is less pronounced for countries with high quality audit environments and strong enforcement of compliance with accounting standards using the Brown et al. audit and enforcement index. As asset impairment tests are a key mechanism ensuring conditional conservatism in the IFRS framework, we further examine these. We show that firms booking an asset impairment present a smaller decline in the degree of conditional conservatism relative to firms that do not. We also demonstrate that firms that do not book an asset impairment when evidence suggests the probable need to do so experience a more pronounced reduction in conditional conservatism. We argue that IFRS are conceptually conditionally conservative but that inappropriate application of conditional conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the International Accounting Standards Board (IASB). 相似文献