scholarly journals Differentials at firm level productive capacity realization in Bangladesh food manufacturing: an empirical analysis

2008 ◽  
Vol 40 (24) ◽  
pp. 3111-3126 ◽  
Author(s):  
Ruhul A. Salim
Keyword(s):  
Empirical Analysis ◽  
Productive Capacity ◽  
Firm Level ◽  
Food Manufacturing

MEASURING PRODUCTIVE CAPACITY REALIZATION OF BANGLADESH FOOD MANUFACTURING: A RANDOM COEFFICIENT FRONTIER APPROACH

2001 ◽  
Vol 46 (02) ◽  
pp. 195-209
Author(s):  
RUHUL AMIN SALIM
Keyword(s):  
Food Processing ◽  
Production Capacity ◽  
Economic Reforms ◽  
Productive Capacity ◽  
Firm Level ◽  
Food Manufacturing ◽  
Level Data ◽  
Food Processing Sector ◽  
Stochastic Coefficient ◽  
Frontier Production Function

The aim of this paper is to empirically estimate the firm level productive capacity realization (PCR) by using the stochastic coefficient frontier production function. Empirical estimations have been done using firm level data from Bangladesh food manufacturing covering the inter-temporal periods 1988, 1992 and 1996. The results suggest that there are considerable levels of unrealized production capacity in the food processing sector and very little improvement occurred in realization of productive capacity after the implementation of economic reforms. So, there is enough room for increasing output by realizing substantial unrealized capacity.

Measuring Accounting Asset Informativeness

2021 ◽  
Author(s):  
Qi Chen ◽  
Katherine Schipper ◽  
Ning Zhang
Keyword(s):  
Important Determinant ◽  
Earnings Quality ◽  
Cash Flows ◽  
Economic Capital ◽  
Empirical Measure ◽  
Productive Capacity ◽  
Firm Level ◽  
Intrinsic Values ◽  
Earnings Attributes ◽  
Validation Tests

We develop and validate an empirical measure of the informativeness of accounting assets in measuring firm-specific economic capital, an important determinant of both cash flows and intrinsic values. Our validation tests show that the asset informativeness measure is sensitive to differences in both accounting methods and implementation decisions at the firm level, and corresponds to the way equity investors use the information in accounting assets. We find that accounting assets contain substantial information about firms' productive capacity (economic capital) and the information is not summarized in several earnings attributes often associated with earnings quality.

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