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The objective of this study is to assess the possibility of differences in the production technologies between large and small establishments in five selected 4-digit SIC manufacturing industries. We particularly focus on estimating returns to scale and then make interferences regarding the...
Persistent link: https://www.econbiz.de/10005058954
Technological change and deregulation have caused a major restructuring of the telecommunications equipment industry over the last two decades. We estimate the parameters of a production function for the equipment industry and then use those estimates to analyze the evolution of plant-level...
Persistent link: https://www.econbiz.de/10005058955
been a contentious issue, and the literature covering this topic is quite extensive. This paper presents a methodology that …
Persistent link: https://www.econbiz.de/10005058958
This paper presents empirical evidence on the interaction of capital structure decisions and product market behavior. We examine when firms recapitalize and increase the proportion of debt in their capital structure. The evidence in this paper shows that firms with low productivity plants in...
Persistent link: https://www.econbiz.de/10005058959
our research in showing the preferred journals of the authors affiliated to Spanish universities, the quality of these …
Persistent link: https://www.econbiz.de/10005059624
paper attempts to identify the orientations followed by accounting history research in the first years of the 21st century … in the directions of research or, on the contrary, its development has run in the foreseeable course. We shall try to … associate this purpose to the study of the amount of related research published in the main accounting journals. After having …
Persistent link: https://www.econbiz.de/10005061702
Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or slightly beyond.
Persistent link: https://www.econbiz.de/10005061729
Prof. Dr. Richard Mattessich is one of the most eminent founders of the modern conception of accounting theory. Therefore, a book containing his reminiscences has to be welcome. It reveals to us not only the landmarks of his scholarly career but also of some private events that formed his...
Persistent link: https://www.econbiz.de/10005061732
into past and current research and publication efforts in Latin America. In trying to fill some of this gap we investigated …
Persistent link: https://www.econbiz.de/10005061735
Motivated by recent statistics that show significant growth in labor productivity, this paper seeks to analyze the relationship between domestic R&D, knowledge stock and productivity dynamics. Time series data of the German manufacturing industry is used to estimate a variable cost function with...
Persistent link: https://www.econbiz.de/10005067681