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Policy change in times of politicization : the case of corporate taxation in the European Union
Roland, Aanor; Römgens, Indra - In: Journal of common market studies : JCMS 60 (2022) 2, pp. 355-373
Persistent link: https://www.econbiz.de/10012820577
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Interpreting the European Union's IFRS Endorsement Criteria : The Case of IFRS 9
Bischof, Jannis - 2016
EU Regulation requires that any international accounting standards (IFRS) and interpretations (IFRIC) pronounced by the …. Then, the paper illustrates for the case of the new IFRS 9 standard on accounting for financial instruments how these …
Persistent link: https://www.econbiz.de/10012987702
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The European Union’s Endorsement of Amendments to International Financial Reporting Standard 4 : An Unprecedented ‘Top Up’
Dobler, Michael - 2020
The International Financial Reporting Standards (IFRS) must pass a formal endorsement process to become binding for … companies based in the European Union (EU). In an unparalleled instance, the EU recently endorsed “Amendments to IFRS 4” with a … modification labeled as “top up” by allowing European financial conglomerates to defer the application of IFRS 9 “Financial …
Persistent link: https://www.econbiz.de/10012846242
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The political economy of industrial policy in the European Union
Bulfone, Fabio - 2020
The Great Recession renewed calls for a return of state activism in support of the European economy. The widespread nationalization of ailing companies and the growing activism of national development banks led many to celebrate the reappearance of industrial policy. By reviewing the evolution...
Persistent link: https://www.econbiz.de/10012301915
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Europe and European studies in crisis : inter-disciplinary and intra-disciplinary schisms in legal and political science
Joerges, Christian; Kreuder-Sonnen, Christian - 2016
European Studies used to be dominated by legal and political science approaches which hailed the progress of European integration and its reliance on law. The recent set of crises which struck the EU have highlighted fundamental problems in the ways and means by which European integration...
Persistent link: https://www.econbiz.de/10011590677
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Ambiguities of social Europe : political agenda setting among trade unionists from Central and Eastern Europe and Western Europe
Seeliger, Martin - 2017
The article analyzes the integration of Central and Eastern European (CEE) trade unions in European policy-making. With reference to transnational cooperation in two fields of European-level decision making (issues concerning freedom of services and a European minimum wage), it investigates the...
Persistent link: https://www.econbiz.de/10011597379
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European social policy : progressive regression
Streeck, Wolfgang - 2018
European social policy changed with the evolution of European and global capitalism, the scope and shape of European-level international institutions, the size and heterogeneity of "Europe" as a polity, and the politics of the European national welfare state. The paper outlines the long-term...
Persistent link: https://www.econbiz.de/10011946242
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In search of growth in a future with diminished expectations : the case of Austria
Breuss, Fritz - 2015
Persistent link: https://www.econbiz.de/10011299102
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Lost at sea : the euro needs a Euro Treasury
Bibow, Jörg - 2013
The euro crisis remains unresolved even as financial markets may seem calm for now. The current euro regime is inherently flawed, and recent reforms have failed to turn this dysfunctional regime into a viable one. Our investigation is informed by the "cartalist" critique of traditional "optimum...
Persistent link: https://www.econbiz.de/10010204687
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European constitutionalism as the metatheory of the construction of legal and political reality and the challenges for its development
Bieliauskaitė, Jolanta; Šlapkauskas, Vytautas - In: Danube : law and economics review 7 (2016) 1, pp. 41-52
The latter European crisis reveals the fact that traditional agreements between governments of the Member States and supranational political and legal institutions of the European Union are not sufficient for the maintenance of European Union stability and integrity. Therefore, the political and...
Persistent link: https://www.econbiz.de/10011549570