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111.
Teaching Business Ethics - 相似文献
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When a group of firms colludes on price, the industry price will rise even when there are some firms that do not participate in the conspiracy. If the government or private parties file antitrust suits, the noncolluders face the problem of establishing their innocence since their prices rise along with those of the colluders. We propose a simple output test. Under various models of oligopoly pricing—Bertrand, Cournot, and Stackelberg—we show that the colluders restrict their output while the noncolluders take advantage of the higher price by expanding their outputs. Thus, distinguishing between colluders and noncolluders involves simply observing the output behavior of the industry members.The authors appreciate the support of the Public Policy Research Center at the University of Florida. We regret that B&R Associates is purely imaginary as is the industry. 相似文献
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Stefan Schaltegger Roger Burritt Dimitar Zvezdov Jacob Hörisch Joanne Tingey‐Holyoak 《Australian Accounting Review》2015,25(4):328-345
Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information. 相似文献
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This paper examines alternative ways to prevent losses from bank insolvencies. We develop a model that compares two alternative institutions for bank auditing. The first is a system of central bank auditing of national banks. The second is carried out by an international agency that collects and disseminates risk information on banks in all countries. The international auditor is shown to perform at least as well, and sometimes better than, auditing by either central banks or voluntary disclosure by the banks themselves in preventing losses. The international auditor's credibility comes from the fact that its incentives are not distorted by a sovereignty bias. 相似文献
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This is a very British book about the international meat industry.A volume in Ashgate's Modern Economic and Social History series,its principal contribution is charting the relationships betweencountries engaged in the meat business, especially the nationsin Latin America, plus Australia and New Zealand that exportedmost of their production to the United Kingdom. The author notes several times that Britain was "the largestmarket for internationally traded meat." His analysis throughmuch of the volume is 相似文献
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Roger Bandick 《The World Economy》2011,34(6):931-951
This paper studies the effect of foreign acquisition on wages and total factor productivity (TFP) in the years following a takeover by using unique detailed firm‐level data for Sweden for the period 1993–2002. The paper takes particular account of potential endogeneity of the acquisition decision (for example, due to ‘cherry picking’) by implementing an instrumental variable approach and propensity score matching with difference‐in‐difference estimation. Moreover, in line with the recent literature on firm heterogeneity and trade, this paper allows for the acquisition effect to differ depending on whether the targeted firms were domestic multinational or non‐multinationals before the foreign takeover. This paper also allows for the acquisition effect to differ depending on whether the acquisition is horizontal or vertical. Our results show that foreign acquisition has no effects on overall, skilled or less‐skilled wage growth, either in targeted Swedish MNEs or in targeted Swedish non‐MNEs or if the acquisition was motivated by vertical or horizontal motives. However, the results indicate that both targeted Swedish MNEs and non‐MNEs have better growth in TFP after vertical foreign acquisition only but no such impact from horizontal foreign acquisition. 相似文献
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Roger D. Evered 《Futures》1977,9(4):285-302
The author examines the reasons for researching into society's interest in the future and considers several indicators. Two main types of indicators emerge—which relate either to professional or to popular interest in the future. From a content analysis of periodical literature over the past 75 years the author is able to plot the increasing interest in the future and the cycles imposed on that trend. These findings raise a number of questions : eg what are the reasons for the variations and, in particular, for the recent decline in interest in the early 1970s. The author forecasts that interest in the future will revive again over the next decade. 相似文献
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