On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
在此基础上,通过分析会计数据对各契约成本的牵制作用,为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
There's no change to collective bargaining at the USPS, a major omission considering that personnel accounts for 80 percent of the agency's costs.
美国邮政的集体谈判没有改变,考虑到人力成本占机构成本的80%,这是个重大遗漏问题。
The answer is that in the presence of transaction costs, the formal authority of company decision-making may solve bargaining problems better inside the firm than market trading outside.
答案在于,在有交易成本的情况下,与外部的市场交易相比,公司决策的正式权力也许能够更好地解决议价问题。
Presumably this reflects the increased bargaining power of some importers who are able, through this mechanism, to save the costs of arranging letters of credit.
这种情况大概反映部分进口商的议价能力提高了,透过这种机制,他们可以省却安排信用证的费用。
Presumably this reflects the increased bargaining power of some importers who are able, through this mechanism, to save the costs of arranging letters of credit.
这种情况大概反映部分进口商的议价能力提高了,透过这种机制,他们可以省却安排信用证的费用。
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