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Bradbury B 《Australian economic papers》1994,33(62):120-138
"The purpose of this paper is to present a survey and synthesis of those economic models that have been used to derive estimates of marginal child costs from cross-sectional data on household expenditure patterns [in Australia].... In the next section the argument that the 'costs of children' should not be a concern of social policy is considered (and rejected). Section III then summarises the models.... In Section IV an Engel curve system estimated from the 1988-89 Household Expenditure Survey is used to compare [the models].... In the concluding section some directions for further research and data collection strategies are discussed." 相似文献
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Michael E. Bradbury Adrian Raftery Tom Scott 《Journal of Contemporary Accounting and Economics》2018,14(1):52-64
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition. 相似文献
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Elizabeth A. Rainsbury Michael E. Bradbury Steven F. Cahan 《Accounting & Business Research》2013,43(5):393-408
This study investigates demand and supply characteristics associated with firms that voluntarily established audit committees meeting ‘best practice’ membership guidelines. We focus on a set of best practice criteria rather than on the separate elements of the best practice criteria as in past studies. We conduct our tests using a sample of New Zealand listed companies that, relative to firms in other capital markets, are smaller and have more concentrated ownership. This setting differs from prior research because we expect the costs of voluntarily achieving best practice to be reasonably high. The results show that demand factors are not significantly related to the presence of an audit committee that conforms with best practice membership guidelines. However, supply factors (i.e. those firms with larger and more independent boards) are more likely to form audit committees that meet best practice. These results suggest that compliance costs will be greater for firms with smaller and less independent boards of directors if they are required to comply with best practice requirements. 相似文献
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Ann Tarca Phil Hancock David Woodliff Philip Brown Michael Bradbury Tony van Zijl 《Journal of International Financial Management & Accounting》2008,19(2):184-217
We conduct an experiment to investigate the potential benefits of an alternative format for the income statement, the matrix format, initially developed by the International Accounting Standards Board (IASB) and UK Accounting Standards Board in their joint project on performance reporting. Sophisticated financial statement users (financial analysts and professional accountants) and less sophisticated financial statement users (MBA students) were asked to extract information from a set of financial statements that included an income statement either in the IAS 1 format or in the matrix format. We find that the matrix format improves the accuracy with which users extract financial information. This result is driven by greater accuracy, for all user groups, on “below‐the‐line” items. Furthermore, despite lack of familiarity with the matrix format, its use did not appear to affect the time taken, the ease of extracting financial information, or users' task completion confidence; further experience with the matrix format could lead to benefits along these lines as well. Our findings may assist the FASB and IASB in their joint project on financial statement presentation. 相似文献
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John Charles Bradbury 《Journal of Regulatory Economics》2006,29(2):211-224
The Occupational Safety and Health Act (OSH Act) gives states the option to enforce federal occupational safety and health
standards on their own instead of relying on the federal Occupational Health and Safety Administration (OSHA). This legislative
provision provides an opportunity to analyze a homogenous set of regulatory standards enforced by heterogeneous agents engaged
in interjurisdictional competition. This study finds important differences in the effectiveness of enforcement options measured
by occupational mortality. State-administered OSHA programs are associated with fewer workplace fatalities than states regulated
at the federal level. This finding is consistent with regulatory federalism and government-as-facilitator models of OSHA enforcement. 相似文献
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Several studies report an asymmetry in the distribution of earnings around specified benchmarks. However, doubt has arisen over whether the observed ‘kink’ in the distribution of earnings is solely caused by earnings management. We use a ratio analysis approach to examine a range of specific accruals for evidence of earnings management. We find little evidence that firms immediately above the benchmark have abnormal receivables, inventories or provisions. However, they do increase cash‐from‐customers and reduce inventory. Thus, our results support the recent research that suggests that firms engage in real actions to meet earnings benchmarks. 相似文献