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Further Evidence on the Marginal Gains in Accuracy of Alternative Levels of Specificity of the Producer Price Indexes
Current cost, Price indexes, PPE, PPI accuracy
The relevance of managerial accounting information: A multinational analysis
Discrepancies between the roles of budgeting
Trade Unions and the Efficiency of the Natural Rate of Unemployment
Decentralized wage setting in search equilibrium models is inefficient because the meeting firm and worker ignore the dependence of job-matching probabilities on the number of firms and workers engaged in search. This paper investigates whether risk-neutral monopolistic unions will have an incentive to internalize this externality. I find that the externality will be internalized only if the union's policy is chosen by unemployed persons. If employed persons influence union policy, both the union wage and unemployment will be too high. A tax on the union wage combined with an employment subsidy to firms can correct this inefficiency.
Accuracy of Auxiliary Information Interval Estimation in Statistical Auditing
Auditing, Sampling, Substantive test, Auxiliary information interval estimation
Tightening CAV (DUS) Bounds by Using a Parametric Model
Auditing, Sampling, Substantive test, Dollar-Unit sampling
A critique of “Market reactions to mandated interest capitalization.”*
Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure
Walter A. Robbins, Kenneth R. Austin, Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure, Journal of Accounting Research, Vol. 24, No. 2 (Autumn, 1986), pp. 412-421
The Economics of Schooling: Production and Efficiency in Public Schools.
N RECENT YEARS, public and professional interest in schools has been heightened by a spate of reports, many of them critical of current school policy.' These policy documents have added to persistent and long-standing concerns about the cost, effectiveness, and fairness of the current school structure, and have made schooling once again a serious public issue. As in the past, however, any renewed interest in education is likely to be short-lived, doomed to dissipate as frustration over the inability of policy to improve school practice sets in. This frustration about school policy relates directly to knowledge about the educational production process and in turn to underlying research on schools. Although the educational process has been extensively researched, clear policy prescriptions flowing from this research have been difficult to derive.2 There exists, however, a consistency to the research findings that does have an immediate application to school policy: Schools differ dramatically in quality,