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261.
In this paper, we explore the effects of differences in labor market institutions and the degree of market liberalization on the size and composition of gender wages gaps in China's urban labor markets. We use enterprise-ownership type, enterprise age, and workers' methods of finding employment as proxies for the extent of market liberalization. We find both the size of the wage gaps and the proportion of the gap left unexplained by differences in observed characteristics largest in the most liberalized joint-venture sector and smallest in the least liberalized state sector. We next investigate the effects of differences in the wage structure on the gender wage gaps. We find that differences in the wage structure, in general, and the degree of wage dispersion, in particular, are extremely important in accounting for the larger wage gaps in the joint-venture and collective sectors relative to the state-owned sector. J. Comp. Econ., June 2002 30(4), pp. 709–731. Department of Economics, Bates College, Lewiston, Maine 04240. © 2002 Association for Comparative Economic Studies. Published by Elsevier Science (USA). All rights reserved.Journal of Economic Literature Classification Numbers: Numbers: J16, J31, J71, O15, O53, P23. 相似文献
262.
Yi Liu Margaret O'Reilly-Allen Zaher Zantout 《American journal of economics and sociology》2007,66(5):985-1004
A bstract . Cooperative R&D and production joint ventures may enable firms to achieve significant cost efficiencies. However, they can also be a means of controlling industry output and raising product prices. A review of the literature on the welfare implications of allowing rival firms to cooperate in the R&D and production stages indicates that the issue is controversial from a theoretical perspective. There is need to examine the motivations of R&D and production joint ventures in order to assess the welfare implications of the National Cooperative Research Act (NCRA) of 1984 and National Cooperative Production Amendments (NCPA) of 1993, which relaxed the antitrust treatment of R&D and production joint ventures. Using samples of 127 cooperative R&D joint ventures and 342 cooperative production joint ventures announced by U.S. domestic firms during 1979–1999, this article finds that these endeavors do not meet the criteria for collusive behavior specified by the market power doctrine. We interpret these findings as suggesting that cooperative R&D and production joint ventures are motivated by cost efficiencies and are, therefore, welfare enhancing. Our results pose some challenges to the doctrine that antitrust actions by regulatory authorities are always welfare improving. 相似文献
263.
We provide a new central limit theorem (CLT) for spatial processes under weak conditions that are plausible for many economic applications in which location is endogenous. In particular, our CLT is designed for problems that have some, but not necessarily all, of the following features: (i) Agents choose the locations of observations to maximize profits, welfare, or some other objective. (ii) The objects that are chosen (e.g., stores or brands) interact with one another. For example, they can be substitutes or complements. (iii) Interaction can be complex. In particular, interaction between i and j need not depend only on the distance between the locations of i and j, but can also depend on distance to or location of other observations k, or possibly on the number of other such observations. 相似文献
264.
Over the course of the last twenty years there has been a growing academic interest in performance management, particularly in respect of the evolution of new techniques and their resulting impact. One important theoretical development has been the emergence of multidimensional performance measurement models that are potentially applicable within the public sector. Empirically, academic researchers are increasingly supporting the use of such models as a way of improving public sector management and the effectiveness of service provision ( Mayston, 1985 ; Pollitt, 1986 ; Bates and Brignall, 1993 ; and Massey, 1999 ). This paper seeks to add to the literature by using both theoretical and empirical evidence to argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects. After demonstrating the parallels between the CPA framework and Kaplan and Norton's public sector Balanced Scorecard (BSC), we use a case study of the BSC based performance management system in Hertfordshire County Council to demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA is based upon the BSC and has the potential to serve as a springboard for the evolution of local authority performance management systems. 相似文献
265.
Margaret Woods 《Management Accounting Research》2009,20(1):69-81
In recent years the topic of risk management has moved up the agenda of both government and industry, and private sector initiatives to improve risk and internal control systems have been mirrored by similar promptings for change in the public sector. Both regulators and practitioners now view risk management as an integral part of the process of corporate governance, and an aid to the achievement of strategic objectives.The paper uses case study material on the risk management control system at Birmingham City Council to extend existing theory by developing a contingency theory for the public sector. The case demonstrates that whilst the structure of the control system fits a generic model, the operational details indicate that controls are contingent upon three core variables—central government policies, information and communication technology and organisational size. All three contingent variables are suitable for testing the theory across the broader public sector arena. 相似文献
266.
Joan Ballantine John Forker Margaret Greenwood 《Financial Accountability and Management》2008,24(4):385-410
Institutional arrangements for the governance of CEO pay and turnover in English NHS Hospital Trusts replicate best practice for listed companies but with the additional feature of centrally imposed performance measurement. In this paper we investigate the impact of this unique combination of incentives on the relationship between CEO pay/turnover and Trust financial and operating performance in the period 1998–2005. We identify a strong association between poor Trust performance and CEO turnover but find little evidence that remuneration committees relate pay to performance in the best performing Trusts. Our findings raise questions about the economic rationale for remuneration committees in the governance of NHS Hospital Trusts. 相似文献
267.
Steven T. Yen Margaret Andrews Zhuo Chen David B. Eastwood 《American journal of agricultural economics》2008,90(1):117-132
The relationship between Food Stamp Program (FSP) participation and household food insecurity (FI) is investigated using data from the 1996–1997 National Food Stamp Program Survey. Endogeneity of FSP participation is accommodated with an instrumental variables approach. In contrast to other findings reported in the literature, results suggest participation in the FSP reduces the severity of FI. Sociodemographic variables play important roles in FSP participation and FI. Underreporting of FSP participation and limited observations of food-insecure households in previous studies may have also been factors. 相似文献
268.
In many theoretical models, it is assumed that there are costs associated with adjusting prices. In this paper, the existence, type, and magnitude of such costs are investigated empirically. A discrete-choice dynamic-programming model that nests fixed and variable costs is developed, and econometric estimates of the adjustment-cost function are obtained. The data used to implement the model consist of weekly retail prices and sales of three brands of saltine crackers sold by four chains of grocery stores in a small U.S. town. The study has several distinguishing characteristics. First, the data are highly disaggregate (at the level of brand and store). Second, variables are sampled at weekly intervals. Third, the model nests fixed- and variable-adjustment costs and can therefore determine their relative importance. Finally, the discrete-choice model is both structural and dynamic. 相似文献
269.
Christopher Humphrey Anne Loft Margaret Woods 《Accounting, Organizations and Society》2009,34(6-7):810-825
This paper explores how regulatory relationships in the global audit arena are being affected by the current financial crisis. Key policy initiatives and debates are analyzed, along with institutional interactions, in particular between the International Federation of Accountants (IFAC), international regulators and the large audit firms. The events are placed in the context of the new international financial architecture which has developed over the last decade. Using the illustrative lens of bank auditing, questions are asked of the nature and status of audit practice and the regulatory arrangements governing such practice. The paper shows the active nature of the regulatory responses to the crisis and the shifting and competing influences among key regulatory and professional participants in the global audit arena. Emphasis is placed on the need for audit researchers to be sensitive to the developing global financial architecture, and its potential implications for the study of audit practice in different national and international contexts. 相似文献
270.
The moderating effect of individual differences on the relationship between framing training as ‘basic’ or ‘advanced’ and interest in training was examined for technical and nontechnical content areas. Participants were 109 working‐age adults (mean age = 38.14 years, SD = 12.20 years). Self‐efficacy and goal orientation were examined as moderators. Results showed a three‐way interaction between performance orientation (a dimension of goal orientation reflecting the desire to demonstrate competence in an achievement setting), age, and frame for technical training and a three‐way interaction between performance orientation, self‐efficacy, and frame for nontechnical training. Implications for future research as well as framing training to enhance interest are discussed. 相似文献