Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency

2020 ◽  
Author(s):  
Carlos Corona ◽  
Zeqiong Huang ◽  
Hyun Hwang
Keyword(s):  
Resource Allocation ◽  
Accounting Standards ◽  
Allocation Efficiency ◽  
Resource Allocation Efficiency

Impact of capital enrichment on resource allocation efficiency in China’s manufacturing industry

2021 ◽  
pp. 1-17
Author(s):  
Lina Ma ◽  
Fengju Xu ◽  
Lihua Wang ◽  
Akther Taslima
Keyword(s):  
Resource Allocation ◽  
Manufacturing Industry ◽  
Evaluation Model ◽  
Development Trend ◽  
Inhibitory Effect ◽  
Capital Allocation ◽  
Curvilinear Relationship ◽  
Allocation Efficiency ◽  
Capital Allocation Efficiency ◽  
Resource Allocation Efficiency

Capital enrichment (CE) results from capital flows, which reflect the capital distribution among different regions and industries. This paper constructs the evaluation model of resource allocation efficiency from the perspective of capital and innovation resources. It expounds on CE’s theoretical mechanism by using the panel data from 2011 to 2018 for system GMM estimation. It finds that the manufacturing capital allocation efficiency (CAE) and innovation resource allocation efficiency (IRAE) show a volatile development trend. Both static and dynamic panel models show that there is a significant U-shaped curvilinear relationship between CE and CAE, CE and IRAE. CE’s inhibitory effect on CAE and IRAE decreases with the improvement of CE until it exceeds the critical value of 8.27 and 8.93. After that, its impact on CAE and IRAE changes from negative to positive.

Resource allocation efficiency as an indicator of boredom, work performance and absence

Ergonomics ◽  
1997 ◽  
Vol 40 (5) ◽  
pp. 515-521 ◽  
Author(s):  
MARTYN B. A. DYER-SMITH ◽  
DAVID A. WESSON
Keyword(s):  
Resource Allocation ◽  
Work Performance ◽  
Allocation Efficiency ◽  
Resource Allocation Efficiency
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