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1215篇 您的检索式:作者名="Banker"
    题名 作者 年代 出处 被引量
1成本粘性和盈余稳健性的衡量显示文摘盈余稳健性的衡量主要是基于Basu(1997)模型的盈余对市场收益的反应不对称的程度,而同时成本粘性产生的成本与销售收入的不对称性同样会导致利润与销售收入的不对称,成本粘性是否会混淆盈余稳健性的度量?本文旨在将成本粘性对盈余稳健性的影响剔除,从而衡量更准确的盈余稳健性。我们控制销售收入的增减情况等成本粘性的相关因素,基于Basu(1997)模型重新对盈余稳健性进行估计。研究表明成本粘性因素的确会混淆盈余稳健性的估计结果,因而,控制成本粘性的相关变量,能增加盈余稳健性度量的准确性。进一步利用新修订的盈余稳健性的估计模型分析会计政策变更对盈余稳健性的影响,研究发现会计政策变更降低了对盈余稳健性的要求。步丹璐 文彩虹 Rajiv Banker 2016会计研究2016,,1:30
2Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis显示文摘R. D. Banker A. Charnes W. W. Cooper 1984Management Science1984,,:5
3Returns to scale in different DEA models显示文摘Rajiv D. Banker William W. Cooper Lawrence M. Seiford Robert M. Thrall Joe Zhu 2003European Journal of Operational Research2003,,2:2
4Some models for estimating technical and scale inefficiency in data envelopment analysis显示文摘BANKER R D CHARMES A COOPER W W 1984Management Science1984,32,:2
5Employment protection legislation, adjustment costs and cross-country differences in cost behavior显示文摘Rajiv D. Banker Dmitri Byzalov Lei (Tony) Chen 2012Journal of Accounting and Economics2012,,:2
6Efficiency analysis for exogenously fixed inputs and outputs显示文摘Banker R D Morey R C 1986Operations Research1986,34,:2
7Cell cycle perturbation in m yeloid leukemia samples following in vitro exposures to therapeutic agents显示文摘Deborah E Banker Mark groudine 1998Leukemia Res1998,22,3:2
8Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis显示文摘Banker R D Cooper W W 1984Management Science1984,9,30:1
9Some Models for Estimating Technological and Scale In Efficiencies in Data Envelopment Analysis 显示文摘BANKER CHARNES W W COOPER 1984Management Science1984,30,9:1
10Some models of restimating technieal and seale ineffieieneies in data envelopment analysis显示文摘Banker R D Chanres A Cooper W W 1984Manage-ment Seienee1984,30,:1
11Some Models for Estimating Technical and Scale Inefficiencies in Data En- velopment Analysis 显示文摘Banker R D Charnes A Cooper W W 1984Management Science1984,30,9:1
12Some models for estimating technical and scale inefficiencies in data envelop- ment analysis显示文摘BANKER R D CHARNES A COOPER W W 1984Management Science1984,,30:1
13Some models for estimating technical and scale inefficiencies in data envelopment analysis显示文摘Banker R D Charnes A Cooper W W 1984Manage- ment Science1984,30,9:1
14Culturing hippocampal neurons 显示文摘Kaech S Banker G 2006Nat Protoc2006,1,5:1
15Some models for estimating technical and scale inefficiencies in data envelopment analysis 显示文摘Banker R D Charnes A Cooper W W 1984Management science1984,30,9:1
16Some models for estimating technical and scale inefficiencies in data envelopment analysis显示文摘Banker R D Chames A Cooper W W 1984Management Science1984,,9:1
17Return to scale in different DEA models显示文摘Banker R D Cooper W W Seifod L M Thrall R M and Zhu J 2004European Journal of Operational Research2004,,154:1
18Some models for estimating technical and scale inefficiencies in data envelopment analysis 显示文摘BANKER RD A CI-IARNES COOPER W W 1984Management Science1984,30,9:1
19Some models for estima-ting technical and scaleinefficiencies in data envelopment anal-ysis显示文摘Banker R Charnes A Cooper W 1984Management Science1984,30,9:1
20Evaluating Contextualvariables Affecting Productivity Using Data Envelopment Analysis显示文摘Banker R D Natarajan R 2008Operations Research2008,56,1:1
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