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91.
P. H. 《De Economist》1948,96(1):553-559
Jaartal en blz. achter de namen der tijdschriften hebben betrekking op de plaats, waar deze laatstelijk in De Economist werden behandeld. 相似文献
92.
Erik Benrud 《Journal of Economics and Finance》2007,31(2):143-165
The demand for and supply of analysts’ opinions in this model yield an equilibrium that demonstrates how the information content
of the opinions reacts to changes in exogenous parameters. The model also shows how changes in the parameters make analysts’
opinions more or less dispersed; for example, a decline in investor risk aversion, a decrease in market volatility, and an
increase in information costs can lead to analysts’ opinions becoming more similar. Recognizing how exogenous factors can
affect the supply and demand of analysts’ opinions gives additional insights into questions concerning what may appear to
be herd behavior by analysts and also the relationship between forecast dispersion and information content. (JEL: G29, C71) 相似文献
93.
94.
Ohne Zusammenfassung
Dipl.-Ing. (univ.) Michael Belau ist Director und Head of Rental Management
Dipl.-Wirtschaftsing. (FH) Michael Schildger ist Vice President und Head of Finance
Dr. Verena Sturm ist Manager Corporate Real Estate Services 相似文献
95.
96.
97.
MARK H. SHOWALTER 《Contemporary economic policy》1997,15(2):74-84
Much of the debate about rising health care costs in the United States centers on the notion of "cost shifting." Cost shifting is loosely defined as charging one set of patients a higher price to offset losses on another set of patients. One aspect of the cost shifting debate that the empirical work has ignored is whether or not doctors—as opposed to hospitals—practice cost shifting. The analysis here investigates this question using the Physicians' Practice Costs and Income Survey, 1983–1985 (PPCIS, expanded version)
Using variation across states in Medicaid reimbursements, the analysis finds that lower Medicaid reimbursements tend to lower the fees physicians charge, contradicting the standard cost shifting story. Evidence also suggests that lower Medicaid reimbursements tend to cause physicians to treat fewer Medicaid patients. These results are consistent with profit maximizing behavior for physicians and also with the hypothesis that physicians exert some monopoly power. 相似文献
Using variation across states in Medicaid reimbursements, the analysis finds that lower Medicaid reimbursements tend to lower the fees physicians charge, contradicting the standard cost shifting story. Evidence also suggests that lower Medicaid reimbursements tend to cause physicians to treat fewer Medicaid patients. These results are consistent with profit maximizing behavior for physicians and also with the hypothesis that physicians exert some monopoly power. 相似文献
98.
Joel S. Sternberg 《期货市场杂志》1994,14(1):79-101
99.
100.
G. H. BURROWS 《Abacus》1994,30(1):50-64
The extent to which allocated common costs should influence business decisions remains controversial in management accounting. In the finance and investment literature this issue is generally ignored or dismissed by appeals to the'incremental' principle. This article presents an historical analysis of allocations in long-run investing and pricing decisions. It is demonstrated that seminal figures in the development of both investment and price theory were conscious of the need for firms to cover common costs and generally favoured some form of allocation. The anti-allocationist position is shown to be of relatively recent origin and to have caused an inconsistency in the management accounting literature in the treatment of common costs. European costing theory is shown to have been consistently allocationist. Evidence of a return in the recent U.S. literature to the older Anglo-American, and continuing European, allocations tradition is presented. 相似文献