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141.
Marko Grünhagen Michael J. Dorsch Melody L. Wollan 《The International Entrepreneurship and Management Journal》2008,4(1):19-33
In this longitudinal study, we investigate whether franchisees in their role as experts exhibit consistent recall of their
perceptions of franchise value after a 3-year interval when a strong autobiographical instance association (i.e., the multiunit
decision) is created. Paired-sample t tests and correlation analysis are used to examine recall accuracy. While the analysis reveals stability of recall for typical
franchisee experts over both the recent and the distant past, the individual level data indicate that the precision of recall
deteriorates over time. Implications for future research involving retrospective data are offered. 相似文献
142.
In this paper we present a small Keynesian macro-economic model in which wage-price determination is linked to the working of goods and money markets. By explicitly treating the Keynes effect we derive a general expression for the employment-money supply elasticity, and draw the IS-LM loci in the employment-interest rate space Our empirical specification allows for short-run disequilibrium dynamic adjustments around the static long-run relations predicted by the theoretical model. By careful use of our specification search strategy we obtain a statistically sound econometric model, which exhibits sensible long-run properties. A remarkable finding implied by our estimates is that equilibrium unemployment is negatively affected by both money supply and incomes policy. 相似文献
143.
I present a simple and precise relationship between the willingness-to-pay and the willingness-to-accept, or equivalently between the compensating and equivalent variations following an exogenous welfare change. One can be computed given the other as a function of income. 相似文献
144.
The paper sheds light on the question of whether immigration represents a cost factor or an economic benefit for the host society. Starting with some conceptual issues of immigration research, it then gives some theoretical and empirical insights on this question. In particular, empirical evidence on the distributional effects of immigration is presented for Switzerland. Based on a large first-hand data set by the Swiss Statistical Office, this case study shows that in 1990, the presence of resident foreigners has not put additional strain on the public coffers, but that, on the contrary, there was a favourable financial effect for the native population. An overall judgement on the distribution issue, with special attention given to public goods and club goods, is thus possible. 相似文献
145.
Ewa Sletten Yonca Ertimur Jayanthi Sunder Joseph Weber 《Review of Accounting Studies》2018,23(3):872-906
There is significant disagreement about whether, when, and why IPO firms manage earnings. We precisely identify the timing and motives behind earnings management by IPO firms. The period around an IPO is characterized by two events: the IPO itself and the lockup expiration. Both the raising of capital at the IPO and the exit by pre-IPO shareholders at lockup expiration create incentives for firms to manage earnings. To disentangle the effect of these events, we examine quarterly, rather than annual, abnormal accruals. We find no evidence of income-increasing earnings management before the IPO. However, IPO firms exhibit positive abnormal accruals in the quarter before and the quarter of the lockup expiration. Positive abnormal accruals are concentrated in less scrutinized firms and firms with high selling by pre-IPO shareholders. Moreover, we find that these accruals subsequently reverse and that such reversals contribute to long-run IPO underperformance. 相似文献
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149.
The Federal Reserve System (Fed) was created in December 1913 when the Federal Reserve Act was signed. Since then, the Fed has become the most influential central bank in the world. This article gives an overview of the Fed’s history and its structure before evaluating the Fed’s monetary policy over the last 100 years. The main findings are that the last 100 years have shown that a central bank is useful for solving economic problems but that sometimes the central bank has created its own problems. 相似文献
150.
Prof. Dr. H. K. Weber 《Controlling & Management》2001,45(1):55-59
Kosten entstehen nicht nur durch den Verbrauch von Gütern, sondern auch, wenn der beabsichtigte Verbrauch sich nicht realisieren l?sst. 相似文献