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Anti-corruption barriers, financial transparency and accounting quality in political parties : evidence from Spain

Rodríguez López, Ángel; Rodríguez Gutiérrez, Gustavo; … - In: Revista de Contabilidad 26 (2023) 1, pp. 164-178

Persistent link: https://www.econbiz.de/10013498935

Accounting for the liberal State and the Spanish seizure process of 1855

Baños, Juan; Funnell, Warwick - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015066749

Does IFRS convergence really increase accounting qualities? : emerging market evidence

Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220

value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings …

Persistent link: https://www.econbiz.de/10012128839

Toc "n" Roll : bargaining, service quality and specificity in the UK railway network

De Fraja, Gianni; Michetti, Emanuela; Zanchettin, Piercarlo - 2009

The paper studies the regulatory design in an industry where the regulated downstream provider of services to final consumers purchases the necessary inputs from an upstream supplier. The model is closely inspired by the UK regulatory mechanism for the railway network. Its philosophy is one of...

Persistent link: https://www.econbiz.de/10003861555

The rise and fall of Railtrack plc : an event study

Glass, Anthony (contributor) - 2008

Persistent link: https://www.econbiz.de/10003671561

European railway deregulation : the influence of regulatory and environmental conditions on efficiency

Wetzel, Heike (contributor) - 2008

The objective of this paper is to analyze the impact of regulatory and environmental conditions on technical efficiency of European railways. Using a panel data set of 31 railway firms from 22 European countries from 1994 to 2005, a multioutput distance function model, including regulatory and...

Persistent link: https://www.econbiz.de/10003709952

Returns to density in operations of the Netherlands railways

Pels, Eric; Daniel, Vanessa E.; Rietveld, Piet - 2004

Rail cost function analysis has been a popular topic in the (empirical) economics literature over the past decades. Most studies find increasing returns to density for rail companies. The results can, however, be quite diverse. Results for the Dutch National Railway company (NS), for instance,...

Persistent link: https://www.econbiz.de/10011334859

Algorithmic railway capacity allocation in a competitive European railway market

Klabes, Sebastian Georg - 2010

Persistent link: https://www.econbiz.de/10009750210

Der Schienenverkehr in der besonderen Ausgleichsregelung des EEG : Stand und Perspektiven

Gawel, Erik - 2014

Im Rahmen der Novellierung des EEG sehen sich Ausmaß und Reichweite der Begünstigungen im Rahmen der sog. Besonderen Ausgleichsregelung (BesAR) des EEG schwerwiegender Kritik ausgesetzt und sind zugleich Gegenstand beihilferechtlicher Überprüfung. Nachfolgend werden die...

Persistent link: https://www.econbiz.de/10010350403

Multi-criteria decision making selection model for railway companies

Dăneci-Pătrău, Daniel; Patache, Laura - In: Economics, management and financial markets 9 (2014) 1, pp. 247-259

Persistent link: https://www.econbiz.de/10011543851

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