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141.
Jarl K. Kampen 《Quality and Quantity》2007,41(6):793-813
A comparison is given of (ordinal) measures of trust in government institutions that were collected with the aim of facilitating
comparisons between different modes and contexts of data collection. Statistical analyses reveal that the mode effect could
amount upto a 10% change of item nonresponse and a 9% change of the level of trust, whereas the context effect could lead
upto a 19% change of the bivariate associations of trust. The observed changes of both measures of central tendency and of
associations affect conclusions of social scientific research in isolated studies, which implies that comparative studies
are seriously hampered by bias related to mode and context, two sources of obscurity adding to the two other threats which
are differences of sample source and differences of question phrasing. 相似文献
142.
143.
Die Notwendigkeit zur wertorientierten Führung und Steuerung von Unternehmungen gewinnt durch die zunehmende Professionalisierung
der Kapitalmarktteilnehmer, die Basel-II-Richtlinien für Banken sowie die Neuregelung zum Goodwill Impairment weiter an Dynamik.
Innerhalb der Wertkonzepte nehmen Kapitalkosten als zentraler „value driver“ eine herausragende Bedeutung ein. Vor diesem
Hintergrund werden die unterschiedlichen Verfahren zur Ermittlung von Kapitalkosten, darunter auch das erst kürzlich vorgestellte
Market-derived Capital Pricing Model, diskutiert und mittels eines zu entwickelnden Kriterienrasters systematisch miteinander
verglichen. Schlie?lich entwickelt der Beitrag aus den Erkenntnissen des Verfahrensvergleichs sowie einer Expertenbefragung
praktische Anwendungsempfehlungen. 相似文献
144.
In this paper characterizations of negative multinomial distributions based on conditional distributions have been studied. 相似文献
145.
Business scandals such as Enron, WorldCom or Parmalat have sparked intense discussions on the quality of corporate governance as well as the trustworthiness of statutory auditors. It is therefore no surprise that regulators have issued a large number of new regulations concerning auditing. The civil liability of external auditors has not changed in Germany, but such changes have already been announced by the German government. An increase in the existing liability cap in cases of negligent misconduct and extended third-party liability are planned. As a consequence, the results of analytical research on this topic are highly relevant. This paper summarises and comments on prior analytical research, in particular its assumptions and results, and focuses on important elements for the design of a liability regime. To this end, the paper addresses the questions of joint–and-several vs. proportionate liability rules, negligent vs. strict liability regimes, the extent of third party liability, and limited vs. unlimited liability. 相似文献
146.
We characterize the equilibrium of the all-pay auction with general convex cost of effort and sequential effort choices. We
consider a set of n players who are arbitrarily partitioned into a group of players who choose their efforts ‘early’ and a group of players who
choose ‘late’. Only the player with the lowest cost of effort has a positive payoff in any equilibrium. This payoff depends
on his own timing vis-a-vis the timing of others. We also show that the choice of timing can be endogenized, in which case
the strongest player typically chooses ‘late’, whereas all other players are indifferent with respect to their choice of timing.
In the most prominent equilibrium the player with the lowest cost of effort wins the auction at zero aggregate cost.
We thank Dan Kovenock and Luis C. Corchón for discussion and helpful comments. The usual caveat applies. Wolfgang Leininger
likes to express his gratitude to Wissenschaftszentrum Berlin (WZB) for its generous hospitality and financial support. 相似文献
147.
148.
This empirical note extends the recent work by Holmes (2006) in examining the long-run relationship between private and public
savings in the U.S. over the post-World War II period. Standard Engle-Granger cointegration tests fail to reject the null
hypothesis of no cointegration; however, once allowance is made for an endogenous break in the cointegrating relationship,
the weak form of the Ricardian equivalence proposition is supported. 相似文献
149.
The literature on US state government fiscal performance has examined the role of institutional factors such as budget rules
and divided government, but has largely ignored the impact of party alternation. This paper primarily focuses on whether party
alternation in the governor’s office affects fiscal performance. Our hypothesis is that frequent party changes create a political
environment that impacts fiscal performance. To further assess the impact of party alternation on fiscal performance, we consider
our primary hypothesis in conjunction with the degree of division that exists between the governor’s office and the legislature.
Using panel data from 37 states between 1971 and 2000 we test the hypothesis that frequent party alternation can be expected
to affect fiscal performance and find strong support for the hypothesis.
An earlier version of this paper was presented at the 2005 Public Choice Society Meetings. The authors would like to thank
the conference participants, William Shughart, Charles Register, Jocelyn Evans, John D. Jackson, Amihai Glazer, and two anonymous
referees for their comments. We would also like to thank Craig R. Stiller for his help in the collection of data. Any remaining
errors remain the responsibility of the authors. 相似文献
150.
This paper has three goals. First, we demonstrate that standard arguments and methods from production and duality analysis
can be used to provide a comprehensive and general treatment of the value of information for a risk-averse firm with expected-utility
(linear-in-probabilities) preferences and a general stochastic technology. Second, we place bounds on the value of information
for a risk-averse firm and relate these bounds to characteristics of the technology and the producer’s preferences. The third
and final goal is to derive the implications that information differences can have for measured efficiency differences and
to relate the bounds on the value of information to those measured differences.
相似文献