The number and importance of private companies in the United States indicates that reliable quality of financial accounting reports (QFAR) useful to users of private companies may be important for the growth of the economy. Most previous research examining QFAR addressed earnings management...

The objective of this study is to hypothesize and test the effects that the introduction of new productive technologies into an an economy have on the characteristics of earnings. To do this, I leverage theory from Eisfeldt and Papanikolaou (2013) that describes how economy-wide technology...

Total factor productivity (TFP) growth measures usually focus on a certain direction of optimization and ignore the general setting encompassing the input and output orientations simultaneously. This paper uses the generalized Luenberger-Hicks-Moorsteen (LHM) TFP indicator which is additively...

This is a technical appendix to the paper Product Heterogeneity and Cost Allocations in Contingent Trade Protection.The paper to which these Appendices apply is available at the following URL: "http://ssrn.com/abstract=2328997" http://ssrn.com/abstract=2328997

Using data on a large number of Japanese firms, this paper empirically analyzes the relationship between family ownership of firms and productivity growth and survival. The results show that the annual productivity growth rate of family firms is approximately 2% slower than that of non-family...

Economic theory implies that research and development (R&D) efforts increase firm productivity and ultimately profits. In particular, R&D expenses lead to the development of intangible assets in the form of intellectual property (IP) and these assets command a return that increases overall...

In a modern economy human capital is the basic resource, directly influencing production and the financial results of the enterprise. Employee involvement determines their better job performance and the achievement of better financial results. The analysed companies - winners of the contest...

Human capital plays an important role in the development of every company. Big enterprises have a Human Resources Department which conducts analyses and measurements of human capital. In Poland over 90% of the total number of companies is made up of small and middle- size enterprises. The aim of...

L'articolo fornisce un quadro d'insieme sui cambiamenti strutturali in atto nel comparto artigiano della Regione Marche, alla luce della crisi attuale, che sta mettendo a dura prova questo "tessuto connettivo" del sistema distrettuale regionale. L'analisi descrittiva restituisce un quadro molto...