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Commissioned by the European Commission, the Final Report for the EU-Canada Sustainability Impact Assessment (SIA) on the EU-Canada Comprehensive Economic and Trade Agreement (CETA) provides a comprehensive assessment of the potential impacts of trade liberalisation under CETA. The analysis...
Persistent link: https://www.econbiz.de/10015225612
Fraud is an ancient crime and one that annually causes hundreds of billions of dollars in losses. We examine the behavioral patterns over time of different types of frauds, which illustrate cyclical frequencies. We develop an evolutionary theory that suggests cyclic behavior in frauds should be...
Persistent link: https://www.econbiz.de/10015225686
We examine whether concerns about lenders’ discrimination based on community racial characteristics can be empirically substantiated in the context of neighborhoods on and near American Indian reservations. Drawing on a large-scale dataset consisting of individual-level credit bureau records,...
Persistent link: https://www.econbiz.de/10011388267
It seems an established empirical fact that Superfund sites lower local property values. Two recent literature reviews (Farber, 1998, Boyle and Kiel, 2001) report that published academic papers on the topic verify that point. The EPA’s approach assumes that all sites negatively impact property...
Persistent link: https://www.econbiz.de/10005526877
The U.S. Supreme Court has ruled that restrictions on independent political expenditures by corporations and labor unions are unconstitutional on First Amendment grounds (Citizens United v. FEC, 2010). In this paper, we test the hypothesis that the decision gave an electoral boost to...
Persistent link: https://www.econbiz.de/10011266391
Matching provisions in state clean elections acts have been ruled unconstitutional by the U.S. Supreme Court on First Amendment grounds (Arizona Free Enterprise Club’s Freedom Club PAC v. Bennett, 2011). By modeling political speech as a costly advertising activity in an electoral contest, we...
Persistent link: https://www.econbiz.de/10011266398
A one year field trial was carried out on three adjacent unfertilised plots; an 18 year old grassland, a 14 year old established <i>Miscanthus</i> crop, and a 7 month old newly planted <i>Miscanthus</i> crop. Measurements of N<sub>2</sub>O, soil temperature, water filled pore space (WFPS), and inorganic nitrogen...
Persistent link: https://www.econbiz.de/10011029716
Persistent link: https://www.econbiz.de/10005802807
Persistent link: https://www.econbiz.de/10005706846
The accounting for business combinations has long been one of the most controversial financial reporting issues, generating numerous opinions and interpretations by the American Institute of Certified Public Accountants (AICPA), Financial Accounting Standard Board (FASB), Securities and Exchange...
Persistent link: https://www.econbiz.de/10005350162