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Shinichi Yamaguchi Kotaro Iyanaga Hirohide Sakaguchi Tatsuo Tanaka 《The Review of Socionetwork Strategies》2017,11(2):95-110
In this paper, we discuss the substitution effects between mobile games and console games. We estimate such effects by a fixed-effect regression with instrumental variables using panel data of about 100,000 observations. The results showed that the substitution effects of playing smart devices on 3DS, Wii, and PSP were recognizable, but did not have significant effects on PS3, and the substitution effects on PSP were very small. Therefore, mobile games had a substitution effect on casual console games, or on console games in which the play situation resembled mobile games. In addition, the substitution effects were at most about 0.1. The substitution effects were small. Our results indicate that mobile games represent the pioneers in the new market of gaming at least during our observation period. But new games and traditional games will coexist for a while. 相似文献
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Tatsuo Inoue Wayne B. Thomas 《Journal of International Financial Management & Accounting》1996,7(1):1-23
The purpose of this study is to investigate factors which potentially influence Japanese managers' choices of accounting policies. Several factors have been posed to affect the choice of accounting policy of U.S. managers (e.g., Watts and Zimmerman's (1986) positive accounting theory). However, the general business characteristics of the U.S. environment differ, sometimes drastically, from those in Japan. Factors affecting the choice of accounting policy in the U.S. may not similarly affect the choice of accounting policy in Japan. At the same time, new factors may be identified in the Japanese business environment.
Income strategy models are developed for each firm according to the type (income increasing or income decreasing) of accounting policies employed. The results suggest that both the size and debt/equity hypotheses are significant, even for keiretsu firms. These results are surprising given (1) the close relationship between firms and the government, (2) regulations of the commercial code which serve to protect the interests of debtholders, and (3) the tight relationship between banks and firms within keiretsu groups which protects firms from bankruptcy and takeover. Variables representing firms' effective tax rate, ability to finance operations internally, and foreign political costs are also shown to significantly affect Japanese managers' choices of accounting policy. The bonus hypothesis is not significant in the Japanese environment. Furthermore, the choice of accounting policy is explained more by individual firm characteristics than by keiretsu membership or industry membership. 相似文献
Income strategy models are developed for each firm according to the type (income increasing or income decreasing) of accounting policies employed. The results suggest that both the size and debt/equity hypotheses are significant, even for keiretsu firms. These results are surprising given (1) the close relationship between firms and the government, (2) regulations of the commercial code which serve to protect the interests of debtholders, and (3) the tight relationship between banks and firms within keiretsu groups which protects firms from bankruptcy and takeover. Variables representing firms' effective tax rate, ability to finance operations internally, and foreign political costs are also shown to significantly affect Japanese managers' choices of accounting policy. The bonus hypothesis is not significant in the Japanese environment. Furthermore, the choice of accounting policy is explained more by individual firm characteristics than by keiretsu membership or industry membership. 相似文献
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It is shown that, when a monopoly is present in a two-country, two-commodity world, the terms-of-trade do not necessarily fall in between the pre-trade relative prices of the two countries, and that these pre-trade prices do not unequivocally determine the pattern of trade. 相似文献
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Consider a two-commodity n-country model without inferior goods where import tariffs are the only trade barriers. In this paper we establish that the world's welfare is improved if the country with the highest tariff rate unilaterally reduce its rate to the level of the second highest country or if all the countries of the world reduce tariff rates proportionally. The second rule serves as a theoretical justification of the Kennedy and Tokyo Round Tariff Reductions. 相似文献
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Tatsuo Hatta 《Journal of urban economics》1983,14(2):145-167
The present paper compares the market city size and the socially optimal city size in a model which allows for traffic congestion. It establishes that under the assumptions of constant returns to scale and perfect competition for commuter train companies, market forces alone will produce optimality in traffic congestion, in resource allocation for traffic facilities, and in the city size. The notion of optimality in this paper is in the sense of maximizing the welfare of the entire nation, rather than that of the city residents. 相似文献
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The Sale of Assets to Manage Earnings in Japan 总被引:7,自引:0,他引:7
In this article we investigate Japanese managers' use of income from the sale of fixed assets and marketable securities to manage earnings. The earnings management target examined is Japanese managers' forecasts of current–year earnings. We find a negative relation between income from asset sales and management forecast error. When current reported operating income is below (above) management's forecast of operating income, firms increase (decrease) earnings through the sale of fixed assets and marketable securities. The results hold after controlling for expected future performance, debt–to–equity ratio, size, growth, and last year's income from asset sales. 相似文献
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Zusammenfassung Das Paradoxon des Verelendungswachstums und das Paradoxon der den Geber bereichernden (den Empf?nger ?rmer machenden) Transfers:
Eine Geschichte zweier Theorien. — Dieser Aufsatz soll eine Brücke schlagen zwischen zwei Str?mungen der theoretischen Literatur,
nach der Wachstum paradoxerweise zur Verelendung führt und nach der ebenfalls paradoxerweise im Falle eines Transfers der
Empf?nger von Leistungen an Wohlfahrt einbüΒt. Die spezifischen Fragen, die die beiden Gruppen der AuΒenhandels-theoretiker
und mathematischen ?konomen stellen, reflektieren deren jeweilige Tradition. Die grundlegenden Theoreme, die abgeleitet werden,
scheinen deshalb auf den ersten Blick nur wenig Beziehung zueinander zu haben. Sogar die Bedingungen, die aufgestellt werden,
um in offensichtlich identischen Modellen die Paradoxa zu erreichen, scheinen gelegentlich unterschiedlich und widersprüchlich
zu sein. Angesichts der zentralen Bedeutung dieser Ph?nomene und ihrer Analyse für mehrere wichtige Bereiche von Theorie und
Politik bedarf der Gegenstand des vorliegenden Aufsatzes kaum noch einer Rechtfertigung.
Résumé Les paradoxes de la croissance d’appauvrissement et des transferts enrichissants les donateurs (appauvrissants les récepteurs): un essai de deux littératures. — Dans cet article l’auteur essaie de réconcilier deux courants de la littérature théoretique sur la possibilité paradoxe d’une croissance d’appauvrissement et la possibilité paradoxe d’un récepteur appauvrissant ou d’un donateur enrichissant si un donateur fait des transferts. Les questions précises adressées par les théoriciens ont reflété leurs traditions correspondantes. C’est pourqoui, á première vue, les théorèmes centraux dérivés par eux semblent avoir peu de rapport l’un avec l’autre. Même les conditions établies pour obtenir les paradoxes semblent être des fois différentes et contradictoires oú l’on croit d’avoir des modèles identiques. En vue de l’importance centrale de ces phénomènes et de leur analyse pour quelques aspects décisifs de la théorie et de la politique il ne faut guère justifier le but de cet article.
Resumen Las paradojas del crecimiento empobrecedor y transferencias enriquecedoras del donante (empobrecedoras del receptor): un relato de dos literaturas. — El présente artfculo esta disenada para construir un puente entre dos literaturas sobre la posibilidad parad?jica de crecimiento empobrecedor y la posibilidad parad?jica de un receptor empobrecido. Las preguntas précisas formuladas por los dos conjuntos de teóricos han reflejado sus respectivas tradiciones. Los teoremas centrales derivados por ellos, por lo tanto, parecen tener a primera vista poca relacion entre ellos. Incluso las condiciones establecidas para la obtención de las paradojas, en lo que surgen ser modelos idénticos, parecen ser a momentos diferentes y contradictorias. En vista de la importancia central de estos fenómenos y su analisis, para varias areas criticas de la teoria y la politica, el objetivo del présente articulo practicamente no necesita ser justificado.相似文献