This article reviews previous research regarding cost stickiness and performs an empirical analysis applied to a sample of farms. It recognizes that modelization of cost stickiness is a particular case of representation of cost variations as a function of output variations. It also discusses...

The agricultural sector has always been characterized by a predominance of small firms. International competition and the consequent need for restraining costs are permanent challenges for farms. This paper performs an empirical investigation of cost behavior in agriculture using panel data...

This paper conducts an empirical study on output, costs and incomes in organic farming with a sample of Spanish firms. Financial accounting data reveals that organic and partly or transitional to organic farming do not get significantly different output than intensive farming. Farms in...

The aim of this study is to reflect which the main competitive factors for small and medium businesses are today in Catalonia. For this reason, it has been chosen a sample of 1000 small businesses approximately (according the EU criteria) and analysed the financial information. From this source,...

Esta comunicacion investiga la manipulacion de resultados en las pymes espanolas en el periodo 2000-2008. Se trabaja con dos muestras de empresas (solventes e insolventes) y el proceso seguido ha consistido en recoger datos contables de los cinco anos previos antes del concurso de acreedores y...

This paper uses data from a firm with team production to investigate the association between workers’ productivity, risk aversion and preferred bonus scheme (team or individual). The economic model makes a strong prediction in this case. Workers who produce more than the team average should...

This paper investigates dynamic peer effects in a sales company where workers operate in teams and receive a bonus that depends on both individual worker and team sales. We examine how the past productivity of co-workers affects the current individual performance of team members. To address this...

The goal of this paper is to analyze short term-absences from work (i.e., periods of seven days or less) in Sweden during a period with two different reforms. As a theoretical model we use a utility-maximization framework with two restrictions (time and budget constraints). Using multiple spell...

Using a longitudinal data for about 1800 persons observed between 1986 and 1991, this study investigates the incentive effects on short-term sickness spells of two important regime changes in the social insurance system in Sweden implemented in 1987 and 1991. The results indicate that the rules...

Workers with difficult working conditions can be expected to be com-pensated by higher wages. They may, for example, choose shift work because of compensating wages but it is also possible that they prefer shift work. The previous empirical evidence is mixed. We study if there are compensating...