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。

youdao

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。

youdao

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。

youdao

Coase is not saying that we should pretend that free markets and Coasian bargaining will render transactions costs moot.

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The Coase Theorem essentially states that if trade in an externality is possible and there are no transaction costs, bargaining will lead to an efficient outcome regardless of the initial allocation of property rights.

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They can either consolidate in order to gain new brands, cut costs and increase their bargaining power.

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