Firm Size: The Interchangeability of Measures
研究了企业规模的常用衡量指标（资产和就业）是否可互换，发现仅在特定条件下才成立，对使用不同指标的研究者具有参考价值。
Firm size has been measured by numerous empirical indicators. Research studies concerned with firm size sometimes assume that these indicators are interchangeable for research purposes. However, an analysis of data on companies from 14 industries indicate that assets and employment, the two most common size measures, may be interchangeable only in certain circumstances.