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Schroeder, Gerhard - EconWPA - 2005

now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …

Persistent link: https://www.econbiz.de/10005125491

Book-Tax Gap. An Income Horse Race

Bovi, Maurizio - EconWPA - 2005

This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...

Persistent link: https://www.econbiz.de/10005125996

An Econometric Model of a Firm’s Financial Statements

Medeiros, Otavio De - EconWPA - 2005

of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …

Persistent link: https://www.econbiz.de/10005134717

Accounting for Employee Stock Options: An Economics Perspective

Cai, Junning - EconWPA - 2004

Instead of relying on accounting principles and illustrative accounting examples, this paper examines the rationale for …

Persistent link: https://www.econbiz.de/10005134743

A better way to account for fiat money at the Central Bank

Colignatus, Thomas - EconWPA - 2005

Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …

Persistent link: https://www.econbiz.de/10005408128

Accounting for the 'Lost Decade' in Japan

Chakraborty, Suparna - EconWPA - 2004

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

Persistent link: https://www.econbiz.de/10005412818

Central bank Financial Independence

Martinez-Resano, J. Ramon - EconWPA - 2004

condition its effective independence. Vulnerability may be real or accounting based. However, no matter its origin … paper analyses in the context of simple VAR model the interplay between capitalization, accounting rules and dividend …

Persistent link: https://www.econbiz.de/10005561101