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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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We analyze steady state and out-of-steady-state effects of the transition in adult longevity on the national saving rate using historical data and international panel data. The rise in adult life expectancy has a large and statistically significant effect on aggregate saving. The effects have been especially pronounced in East Asia because its mortality transition was very rapid. Gains in life expectancy are much more important than declines in child dependency. Population aging may not lead to lower saving rates in the future if life expectancy and the duration of retirement continue to increase. 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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