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231.
Garen Markarian Lorenzo Pozza Annalisa Prencipe 《The International Journal of Accounting》2008,43(3):246-267
The capitalization of research and development (R&D) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Based on a sample of Italian listed companies, this study examines whether companies' decisions to capitalize R&D costs are affected by earnings-management motivations. Italy provides a natural context for testing our hypothesized relationships because Italian GAAP allows for the capitalization of R&D costs. Using a Tobit regression model to test our hypotheses, we show that companies tend to use cost capitalization for earnings-smoothing purposes. The hypothesis that firms capitalize R&D costs to reduce the risk of violating debt covenants is not supported. 相似文献
232.
Lorenzo Rocco 《International Review of Economics》2007,54(2):225-247
This paper purpose is twofold. First, it offers a critical review of the proofs of existence of pure strategy Nash Equilibria
in nonatomic games. In particular, it focuses on the alternative ways of formalizing the critical assumption of anonymity.
Second, the paper proves the existence of pure strategy Nash Equilibria by relaxing anonymity and allowing instead for “limited
anonymity” (i.e. players’ decisions depend on the average strategy of a finite number of players’ subsets and not on the average
strategy of the whole set of players). (JEL: C72, C79) 相似文献
233.
This study analyses the effects of specialisation on the cost efficiency of a set of banking systems of the European Union over the period 1992–1998. Unlike in the established literature in which specialisation differences are not considered, in this paper cost inefficiencies are decomposed into two different components: the first is related to the inefficiency associated with the composition of specialisations in each banking system and the second is related to specific inefficiencies of banks within their specialisation. The results show the existence of high cost inefficiencies. However, the intra‐specialisation inefficiencies indicate that the inefficiencies of the European banking systems are much smaller when the effect of productive composition (specialisation) is discounted. This effect is much more evident in those banking systems specialised in the more costly types of business (retail banking) because their composition inefficiency is higher. 相似文献
234.
We examine the determinants of low income transitions using first‐order Markov models that control for initial conditions effects (those found to be poor in the base year may be a non‐random sample) and for attrition (panel retention may also be non‐random). The model estimates, derived from British panel data for the 1990s, indicate that there is substantial state dependence in poverty, separate from persistence induced by heterogeneity. We also provide estimates of low income transition rates and lengths of poverty and non‐poverty spells for persons of different types. Copyright © 2004 John Wiley & Sons, Ltd. 相似文献
235.
Efficiency evaluation in municipal services: an application to the street lighting service in Spain 总被引:4,自引:2,他引:2
José Manuel Prado Lorenzo Isabel María García Sánchez 《Journal of Productivity Analysis》2007,27(3):149-162
Efficiency evaluation is very important in the municipal realm because of its impact on the people’s standard of living. However,
in most cases the value of public output is hardly significant, and therefore measurement is necessarily limited to estimating
technical efficiency, which is calculated using physical inputs and outputs. A major part of municipal services can be provided
through different types of public management. This plurality of options lends greater relevance to the evaluation. This paper
analyzes efficiency in the public street lighting service in Spanish towns, by means of DEA methodology, pursuing two objectives:
to estimate the technical efficiency achieved and to discover whether differences in efficiency can be explained by the type
of management, that has been chosen, whether public or private. The results of the analysis allow us to confirm that there
is a significant relationship between the variables defined as inputs into the process and efficiency. However, the relationship
is not very significant for the variables considered as outputs, in some cases. It was also detected that the factors defining
the characteristics of the environment and the type of management, whether public or private, do not have a statistically
significant impact on efficiency levels.
相似文献
Isabel María García SánchezEmail: |
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238.
Prior research regarding reporting and accountability by local governments in several countries has questioned the value of traditional annual reporting and the level of accountability to the public. This article reports on comparable research for local governments throughout Canada. The disclosure index methodology is used to evaluate the quality and quantity of information published in the annual reports and in the financial statements of Canadian local governments in 2003 with a comparison in 2005. Although all municipalities published audited financial statements, less than one‐third of municipalities published a comprehensive annual report in 2003. The results show an overall low disclosure index with significant improvements in 2005 compared to 2003 and significant differences across the country. The results, largely consistent with previously published international studies, raise questions about local government accountability and about the conceptual framework for local government reporting. 相似文献
239.
Lorenzo Patelli 《European Accounting Review》2013,22(1):5-33
Abstract Differently from prior studies that examine the role of stand-alone control systems within the relationship between owners and managers, our study investigates the correlation between two control mechanisms – voluntary disclosure and independent directors – in companies characterized by the presence of a dominant shareholder that is supposed to mitigate the classical agency problem. Based on agency theory, we hypothesize that the two mechanisms tend to coexist, since the presence of either one reduces the costs of introducing the other. Two further effects – the reputation and the domino effect – contribute to determine a positive relationship between the two mechanisms. We carried out the empirical analysis on 175 non-financial Italian listed companies, all controlled by a dominant shareholder. Voluntary disclosure is measured through three alternative disclosure indexes. Independent directors are identified not only according to a formal/legal definition, but also through stricter criteria. The empirical test is based on a multivariate analysis controlling for size, residual ownership diffusion, leverage, profitability and labour pressure. Results support our hypothesis and are robust to alternative criteria to identify dominant shareholders. Our study contributes to a better understanding of the relationship between different control mechanisms in particular agency settings. 相似文献
240.
PERMANENT INCOME, CONVERGENCE AND INEQUALITY AMONG COUNTRIES 总被引:1,自引:0,他引:1
The literature on inequality has generally focused on the analysis of annual per capita income. This paper adopts a different approach by considering the life-cycle dimension of inequality and convergence between economies from 1960 to 2000. We analyze the present value of the set of incomes individuals obtain throughout their whole life (permanent income). On the basis of this approach, various simulations are made to determine the effect on inequality in permanent income of variables such as survival rates and the long-run growth rates in current income. The results indicate that survival rates are an important source of inequality. Inequality in permanent income is about one third higher than in current income. The implication of this finding is that if the whole life-cycle dimension is not considered, the level of inequality among economies is being underestimated. 相似文献