Robert W. Rouse 《Journal of Corporate Accounting & Finance》2001,12(3):95-98

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A. Carr Conway  Robert W. Rouse 《Journal of Corporate Accounting & Finance》2002,13(4):23-28

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A. Carr Conway  Robert W. Rouse 《Journal of Corporate Accounting & Finance》2002,13(2):17-22

PublicComp spent a lot of money to acquire another company. It seemed well worth it, based on financial reports. But a few weeks later, the CEO learned about some unusual journal entries on the acquired company's books—and some troubling letters from customers. How could this have been prevented? © 2002 John Wiley & Sons, Inc.  相似文献   

    

Peter C. Brewer  Robert J. Campbell  Richard H. McClure 《Journal of Corporate Accounting & Finance》2002,13(3):13-26

As in most managerial decision making, activity‐based costing (ABC) requires that managers first determine what information is relevant. Historically, the focus of ABC systems has been almost entirely on costs, yet revenue‐oriented information is often highly relevant and useful. Incorporating both the revenue and expense sides of the income statement can make ABC far more powerful. © 2002 Wiley Periodicals, Inc.  相似文献   

    

David E. Keys  Robert J. LeFevre 《Journal of Corporate Accounting & Finance》2002,13(3):45-53

Traditionally, the various parts of an organization have been assumed to be independent. This was done mainly to simplify calculations, though the assumption is almost always inaccurate in reality. But computer technology now makes it possible to account for the many interrelationships of activities. The explicit consideration of these interrelationships in product and service costing can be referred to as integrated activity‐based costing. By measuring these interrelationships, managers can better understand the parts of an organization, how they relate with each other, and how they can be integrated into the entire organization. © 2002 Wiley Periodicals, Inc.  相似文献   

    

Robert N. Mayer 《The Journal of consumer affairs》2002,36(2):132-135

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James E. Stoddard  Edward F. Fern 《心理学和销售学》2002,19(1):59-90

This article reports the results from two experiments that tested decision‐framing effects on choices made by simulated organizational buying groups. The first experiment showed that the choice of suppliers by buying groups varied depending on the nature of the decision frame. Moreover, group influence seemed to intensify the effect of the loss decision frame. The second experiment tested whether mixed‐frame groups used a lexicographic strategy to make multidimensional supplier choice decisions. Buying groups faced with a choice between two suppliers that differed with respect to price and quality chose the supplier that was best on the most important attribute—quality. Also, the decision frame associated with the important attribute affected the buying groups' choices. © 2002 John Wiley & Sons, Inc.  相似文献   

    

Richard E. Baldwin  Toshihiro Okubo 《Review of International Economics》2014,22(1):59-72

Recent trade models determine the equilibrium distribution of firm‐level efficiency endogenously and show that freer trade shifts the distribution towards higher average productivity because of entry and exit of firms. These models ignore the possibility that freer trade also alters the firm‐size distribution via international firm migration (offshoring); firms must, by assumption, produce in their “birth nation.” We show that when firms are allowed to switch locations, new productivity effects arise. Freer trade induces the most efficient small‐nation firms to move to the large nation. The large country gets an “extra helping” of the most efficient firms while the small nation's firm‐size distribution is truncated on both ends. This reinforces the large‐nation productivity gain while reducing or even reversing the small‐nation productivity gain. The small nation is nevertheless better off allowing firm migration.  相似文献   

    

NICHOLAS APERGIS  OGUZHAN DINCER  JAMES E. PAYNE 《Contemporary economic policy》2014,32(1):67-75

We investigate the causal relationship between income inequality and economic freedom using data from U.S. states over the period 1981 to 2004 within a panel error correction model framework. The results indicate bidirectional causality between income inequality and economic freedom in both the short and the long run. These results suggest that high income inequality may cause states to implement redistributive policies causing economic freedom to decline. As economic freedom declines, income inequality rises even more. In other words, it is quite possible for a state to get caught in a vicious circle of high income inequality and heavy redistribution. (JEL D63, H11)  相似文献   

    

Robert W. Rouse 《Journal of Corporate Accounting & Finance》1994,6(2):127-129

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