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Chiara Landi Gianluca Stefani Benedetto Rocchi Ginevra Virginia Lombardi Sabina Giampaolo 《Journal of Agricultural Economics》2016,67(1):208-230
We analyse the exit behaviour of Tuscan farms during the period 2000–2007 both at the farm and the territorial level. The study combines data from the 2000 National Census of Agriculture and three waves of the ‘Farm Structure Surveys’. The exit probability of the resulting sample, composed of 3,187 farms, is estimated through a Bayesian hierarchical probit model. Our results show that exits reflect the size and type of holdings. Likelihood of exit is higher in areas of higher population density that are not classified as ‘urban’ areas. 相似文献
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Review of Accounting Studies - This study examines whether the improvement in analyst forecast accuracy around mandatory IFRS adoption is associated with the improvement in the accuracy of... 相似文献
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In this article, we examine linkages across non-energy commodity price developments by means of a factor-augmented VAR model (FAVAR). From a set of non-energy commodity price series, we extract two factors, which we identify as common trends in metals and food prices. These factors are included in a FAVAR model together with selected macroeconomic variables, which have been associated with developments in commodity prices. Impulse response functions confirm that exchange rates and economic activity affect individual non-energy commodity prices, but we fail to find strong spillovers from oil to non-oil commodity prices or an impact of the interest rate. In addition, we find that individual commodity prices are affected by common trends captured by the food and metals factors. 相似文献
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Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study
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The aim of this article is to explore the role that accounting skills and accounting qualifications may play in entering fields that have been virtually closed to Aboriginal and Torres Strait Islander (ATSI) 1 people. It is acknowledged in the literature that accounting processes and accountants have historically had a domineering and detrimental impact on marginalised groups, such as ATSI peoples. However, we propose an alternative viewpoint using a Bourdieun perspective and theorise that accounting skills and accounting qualifications (capital) can open doors to powerful organisations and institutions (fields). As this is an exploratory study, we have limited our analysis to one key aspect of the Bourdieun framework, namely that of field. To that end, we examine accounting and other organisations that have traditionally closed their doors to marginalised groups in society. Interviews were conducted with ATSI people who have successfully gained entry into the field of the accounting profession, in an effort to understand the experiences and barriers they faced and to investigate the role that accounting skills plays in enabling ATSI people access to fields and decision‐making positions that have traditionally been inaccessible to them. 相似文献
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Louis G. Lombardi 《Journal of Business Ethics》1985,4(4):353-356
The article examines the question of whether business ethics courses ought to have an impact. Despite the still common attitude among students and some business professionals that ethical considerations are less pressing in business, I argue that moral obligations are just as important there as elsewhere. The emphasis on profits in business is related to other realms (e.g., hobbies and seeking and education) in which, though private goals are dominant, moral limits remain in force. Business ethics courses can play a crucial role in emphasizing the necessity of ethical analysis in business.
Louis G. Lombardi is Assistant Professor of Philosophy at the Lake Forest College and the author of Inherent Worth, Respect, and Rights in Environmental Ethics. 相似文献
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The zero lower bound (ZLB) may restrict the responsiveness of exchange rates to news. A proxy for central bank communication is added as a determinant in a model of exchange rate movements. Two reserve currencies, the British pound and euro, and two currencies of small open economies, the Canadian dollar and Swedish krona, are examined. Reserve currencies are more vulnerable to the ZLB constraint, while the currencies of small open economies become more responsive to foreign central bank announcements. Certain unconventional monetary policy announcements were found to significantly impact exchange rates at the ZLB. 相似文献
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The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability 总被引:2,自引:1,他引:1
Patricia M. Fairfield Scott Whisenant Teri Lombardi Yohn 《Review of Accounting Studies》2003,8(2-3):221-243
Prior research provides evidence that a higher proportion of accrued relative to cash earnings is associated with lower earnings performance in the subsequent fiscal year. The result has been widely interpreted as indicative of higher levels of operating accruals relative to cash flows foreshadowing a subsequent earnings reversal, and thus signaling earnings management. We note, however, that earnings performance in prior studies is typically defined as one-year-ahead operating income divided by one-year-ahead invested capital, or a measure of profitability. We find that accruals are more highly associated than cash flows with invested capital in the denominator of the profitability measure. In contrast, accruals and cash flows have no differential relation to one-year-ahead operating income. The evidence is not consistent with accruals having a reversal effect on earnings. This suggests that the lower persistence of accruals versus cash flows may not be due to earnings management but may rather be due to the effect of growth on future profitability. 相似文献
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Lindsey Rose Bullinger Maithreyi Gopalan Caitlin McPherran Lombardi 《Southern economic journal》2023,89(3):860-884
Publicly funded adult health insurance through the Affordable Care Act (ACA) has had positive effects on low-income adults. We examine whether the ACA's Medicaid expansions influenced child development and family functioning in low-income households. We use a difference-in-differences framework that exploits cross-state policy variation and focus on children in low-income families from a nationally representative, longitudinal sample followed from kindergarten to fifth grade. The ACA Medicaid expansions improved children's reading test scores by ~2% (0.04 SD). Potential mechanisms for these effects within families are more time spent reading at home, less parental help with homework, and eating dinner together. We find no effects for children's math test scores or socioemotional skill development. 相似文献
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Sassetti Sara Cavaliere Vincenzo Lombardi Sara 《The International Entrepreneurship and Management Journal》2022,18(2):555-578
International Entrepreneurship and Management Journal - How can entrepreneurs be effective when making decisions? To enrich current research on entrepreneurship and cognition, the present study... 相似文献