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21.
Gudrun Baldvinsdottir Falconer Mitchell Hanne Nørreklit 《Management Accounting Research》2010,21(2):79-82
In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice. 相似文献
22.
This paper assesses how much mortgage interest rates in Italy are priced on credit risk as proxied by the probability of household mortgage delinquency estimated using the EU-Silc database. Owing to data availability, we restrict the analysis of mortgage pricing to Italian households. Consistent with the more widespread use of credit scoring, estimates indicate that Italian lenders have increasingly priced mortgage interest rates on household credit risk. For mortgages granted between 2000 and 2007, we find that a 1% point increase in the probability of default is associated with a 21 basis point rise in mortgage interest rates, lower than the 38 basis point premium Edelberg (2006) estimated for the US at the end of the 1990s. 相似文献
23.
We examine market reactions to legislative announcements surrounding the passage of the Federal Deposit Insurance Corporation Improvement Act (FDICIA) of 1991. Research shows that bank regulation adversely affects shareholder wealth on the one hand, yet often provides government subsidies on the other. The removal of Federal regulators' discretionary authority and the imposition of mandatory regulations in the FDICIA have an overall negative effect on our sample of bank holding companies. The results are consistent with either the costly regulation hypothesis or the decreased subsidies hypothesis. 相似文献
24.
The policy of choice to fight tax non-compliance is an increase in deterrence, i.e. fines and audits, which seems to be well-grounded
theoretically as the economics of crime justifies such an increase of the expected costs of illegal activities. In this paper,
the impact of subjectively perceived deterrence on undeclared work is analyzed for the German case. Germany is particularly
interesting because it considerably increased deterrence to fight tax non-compliance recently. The data set used for this
analysis contains several waves of survey data conducted between 2004 and 2008. According to our evidence, (subjectively perceived)
deterrence has an impact on undeclared work, but the influence of social norms is similarly important. 相似文献
25.
Return enhancement trading strategies for size based portfolios 总被引:1,自引:1,他引:0
Recent theoretical work suggests that definitions of market efficiency that allow for the possibility of time-varying risk-premia
will generally lead to return sign predictability. Consistent with this theory, we show that a logit model based on the lagged
value of the market risk premium is useful for successfully predicting the return sign for CRSP small decile portfolio returns,
but not large ones. We additionally employ this model in market timing simulations of micro-cap mutual funds in which investment
can actually be made. The results indicate that a market-timing strategy based on our return-sign forecasting model outperforms
a buy-and-hold strategy for 13 of 14 micro-cap funds studied. On average, the buy-and-hold strategy produces an average compound
return of 11.98% per annum versus an average of 16.60% for the market-timing strategy. Nevertheless, trading restrictions
make the return-sign forecasting model more practical to employ by the micro-cap fund portfolio manager rather than the individual
fund investor.
相似文献
Bruce G. ResnickEmail: |
26.
Virginia Mendoza Hernández Beatriz Pico González Eleuterio Cornelio Aquiahuatl 《Contaduría y Administración》2013,58(2):113-133
Currently, globalization and competitiveness exert an enormous pressure on small and medium enterprises (SMEs) in the manufacturing sector in Mexico, for that reason they must be more effective and flexible to meet customer demand. In this article, we reviewed the literature on the subject according to the level of significance of variables like human factor, quality culture, quality management system (QMS) and innovation, considered as key elements of a latent competitive scale as from their exploration and explanation. The main objective of this research is to carry out a critical analysis by relating the importance of the human factor of QMS, through research on socio-emotional, intellectual factors and ethics values for achieving the effectiveness of QMS at all organization levels; it also provides a link between variables of quality culture, value propositions, and innovation. Finally, this work discusses the design of a human factor-based quality model to ensure the value propositions for customer and stakeholders’ satisfaction. 相似文献
27.
28.
Erling Røed Larsen 《Empirical Economics》2009,36(1):109-132
This article demonstrates how to estimate latent total consumption expenditure or material standard of living in households
by inverting estimated Engel curves. While the conventional estimator, total purchase expenditure, is unbiased for latent
total household consumption expenditure, it is not variance minimizing since it is an un-weighted sum. In two stages, this
article derives a variance-minimizing, unbiased estimator by first estimating and inverting Engel curves; then combining the
estimators from the inverted Engel curves. The employed latent variable method allows for utilization of non-expenditure relations.
The suggested method may help improve the accuracy in studies of consumption inequality and tax evasion.
相似文献
29.
The article first infers how consumer surplus in a market is linked to revenue under different assumptions about fare elasticity and when using different types of demand functions. This information is added to producer surplus in order to derive social surplus. The method, thus, produces a simple approach for authorities to assess social surplus in a market and its benefits to the users. A modified exponential demand function is applied to calculate consumer surplus and social surplus for 97 ferry services in Norway regulated by the state. The calculations are based on empirical data concerning ferry fare, revenue data at service level and reasonable assumptions about fare point elasticity for services covering different distances.In 2007, these services generated welfare for the users (consumer surplus) and the society (social surplus) amounting to about 5.8 billion NOK and 4.3 billion NOK, respectively. Consumer surplus and social surplus varied considerably amongst the services. Only 3 of the 97 services operate with positive profits and, hence, without subsidies. About 21 of the services contribute negatively to social surplus. Many of these unprofitable services are the only transport alternatives in rural areas and could be argued to continue operation according to politically decided regional measures. Implicitly, maintaining all these 21 services means that the welfare for the people in these areas is valued as up to four times greater than the welfare of the people in the rest of society. 相似文献
30.
Abstract In this paper we present a rating model for loss of profits insurance for a production system consisting of n production units. Explicit expressions for the company's long run expected average claims expenditures are derived. A numerical example is given. 相似文献