农业经济研究的价值

经济学家对自然科学与农业研究的价值已经进行了深入的探讨,但农业领域经济学研究的作用却鲜为人知。经济研究所提供的“产品”可分为三类:新的经济信息、促进技术进步的产品、导致政策产生的产品。每种产品的用户、影响力和效益不尽相同。我们认为,研究的作用取决于研究成果的     

AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE*

The purpose of this paper is to derive the conditions under which disaggregated accounting data contribute to more accurate forecasts of corporate performance. A comparison formula is derived and applied to actual data. The results obtained indicate that disaggregated data do not necessarily produce better forecasts of corporate performance than do aggregated data. The paper concludes with implications of the results to some reporting issues.