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1.
Robin Johnson George E. Rossmiller Frances Sandiford‐Rossmiller 《The Australian journal of agricultural and resource economics》2003,47(2):261-274
The present paper was inspired by and is a response to the Rola-Rubzen, Hardaker and Dillon paper 'Agricultural economists and world poverty: progress and prospects' (Rola-Rubzen et al. 2001). It is agreed that the position of agricultural economists in foreign aid and poverty programs has declined over recent decades. Such a feeling of guilt and remorse expressed by the above authors does indeed create considerable 'angst'. A major reason for this state of affairs lies in 'the flavour of the month' approach of the development agencies. These include women in development, gender-based farming systems research, household nutrition and food security, people participation, and targeting the poorest of the poor. These fads have driven disciplinary considerations to the wall and the more widely-defined objectives have reduced the drive for economic efficiency. We argue there is still a place for better designed and delivered assistance programs within the wider framework of assistance that has become fashionable. Greater application of institutional principles in both the political processes associated with assistance and the implementation agencies would improve the outcomes of many projects. Particular attention would need to be given to the interface between the development agencies and recipient governments. The present paper picks up on the market failure aspects of agriculture's rather poor contribution to development, and develops a wider perspective in terms of the new institutional economics and a continuing role for the agricultural economist. 相似文献
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Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue 总被引:1,自引:0,他引:1
This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients. 相似文献
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This paper specifies and analyzes a generalized disequilibrium macroeconomic model that explicitly includes the concept of spillover in nontatonnement financial and real markets. It is shown that the dynamic quantity and expenditure theories of income determination are special cases of the model which depend upon the degree of spillover from the bond to the commodity market. Simulation experiments designed to produce a vigorous monetary shock to the system clearly show that national product is very sensitive to the degree of spillover, and thus, the design of monetary policy within the context of gradual market clearing should consider the size of spillover. 相似文献
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This paper raises the issue of control in new organizational configurations where information and communication technology is the critical enabler of business integration. It is organized around two guiding questions; how and why major U.K. supermarkets have taken control and dominance of the food market, and the role of information technology and accounting information in replacing market relationships. The study illustrates the way in which markets can be structured and controlled by strategic reconfiguration of supply sources and customer outlets. 相似文献
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Over the past decade, social media have become an increasingly important component in the ways broadcasters communicate with their audiences. A relative newcomer to that mix is the social network Pinterest, which enables followers to post photos and other types of visuals based on topics of interest. A content analysis examined how 85 local television stations are using that social network for promotion and branding. Results showed that, rather than promotion, use of Pinterest primarily revolves around lifestyle content, including postings by stations and interactivity by followers. 相似文献
8.
Shon M. Ferguson 《Review of International Economics》2015,23(1):45-61
This paper provides a framework to understand how market size affects firms' investments in product differentiation in a model of monopolistic competition. The theory proposes that consumers' love of variety makes them more sensitive to product differentiation efforts by firms, which leads to more differentiated products in larger markets. The framework also predicts an inverted U ‐shaped effect of trade liberalization on product differentiation, with trade liberalization leading to more differentiated products when starting from autarky but then leading to less differentiated products as the countries approach free trade. 相似文献
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Andrew Ferguson Matthew Grosse Stephen Kean Tom Scott 《Australian Accounting Review》2011,21(4):406-417
In response to criticism directed at the resource sector's corporate governance, this paper examines the corporate governance and underlying firm characteristics of resource development stage entities (DSEs) relative to a size‐matched sample of non‐resource firms. We find that resource DSEs have different governance characteristics in the measures of board independence, chair/CEO duality and CEO cash bonuses. Furthermore, there are differences in the information environment measures of analyst following, debt levels, stock market return and stock turnover. Considering we document substantial differences in underlying firm characteristics, corporate governance differences are likely appropriate to the mining industry and should not be uniformly labelled as ‘bad’. Our results suggest that media rankings based on corporate governance scores may not accurately portray the resource sector. Overall, our results are of interest to Australian investors and regulators and contribute to a broader understanding of contextually contingent corporate governance. 相似文献
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