considerable new insights in that it allows the impact on costs of inter-institutional differences in the cost function itself to … be distinguished from inter-institutional differences in efficiency. The approach used here therefore resembles in some … respects the non-parametric methods of efficiency evaluation. We report also on measures of average incremental cost of …

considerable new insights in that it allows the impact on costs of inter-institutional differences in the cost function itself to … be distinguished from inter-institutional differences in efficiency. The approach used here therefore resembles in some … respects the non-parametric methods of efficiency evaluation. We report also on measures of average incremental cost of …

providing evidence based on the new institutional economics criteria of efficiency (i.e. cost or quality) that is relevant to … audit within the same institutional setting. We test the impact of joint audit on both audit costs proxied by audit fees or … impact of a mandatory joint audit. France is characterized by a long tradition of joint audit while Germany has always …

-serve electronic check-in/-out kiosks, online retail outlets, online customer-service centers, and e-banking, which reduce costs for … learning costs are involved in the adoption of the new technology, firms may try to encourage consumers to switch to the …

corporate debt in the United States, the United Kingdom, France and Germany. The comparison serves to benchmark our findings … sectors in the United States, Germany and France. The model assesses the contribution of investment, acquisitions, cash flows …