Profitability adjustment patterns in international food and consumer products industries
✍ Scribed by Yvonne J. Acheampong; James E. Epperson; Timothy A. Park; Lewell F. Gunter
- Publisher
- John Wiley and Sons
- Year
- 2004
- Tongue
- English
- Weight
- 103 KB
- Volume
- 20
- Category
- Article
- ISSN
- 0742-4477
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✦ Synopsis
Abstract
The study encompasses an analysis of the variation in speeds of profitability adjustment and accounting bias by developed country and firm size for two important agribusiness industries. Evidence of speeds of profitability adjustment and accounting bias varying by firm size was found in the beverage and tobacco industry and by country in the food and consumer products industry. This suggests that the competitive pressures of integrated international markets are less of a factor in the food and consumer products industry [EconLit citations: L100, L150, L660]. © 2004 Wiley Periodicals, Inc. Agribusiness 20: 31–43, 2004.