Showing 1 - 10 of 75
Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a confusing body of terminology that is more like a jungle of issues than a framework to enable focused action. Businesses, in particular, with their global reach, influence,...
Persistent link: https://www.econbiz.de/10005062681
Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...
Persistent link: https://www.econbiz.de/10005413174
Die Studie zeigt, was unter Stakeholder Value verstanden werden kann, wie Shareholder Value und Stakeholder Value … Wertbeitragsanalyse von Stakeholderbeziehungen vorgestellt. Anhand der Stakeholder Value Matrix lässt sich zeigen, welche …
Persistent link: https://www.econbiz.de/10005062491
An important literature has pointed out the coordination problems faced by the agents, in particular the financial one when they have to manage risk and their portfolio. If we follow Kaldor and its definition of speculation, then we could point out that in this case agents are short term...
Persistent link: https://www.econbiz.de/10005413089
Dass Stakeholder zum Unternehmensrisiko beitragen können, ist heute weitgehend unbestritten. Höhe und Art des … einen Einfluss auf den Unternehmenswert. Gelingt es, den Beitrag der Stakeholder zum Unternehmensrisiko zu reduzieren …
Persistent link: https://www.econbiz.de/10005561064
The paper contrasts Lipset’s modernization hypothesis and Przeworski- Limongi hypothesis that entries into democracy … are random with respect to income. We use data on income and democracy going back to 1820, multiple definitions of … democracy, and non-parametric testing focusing on the distribution of entrants’ incomes. We find that income matters for entry …
Persistent link: https://www.econbiz.de/10005076629
Natural resources in sub-Saharan Africa suffer from a bad reputation. Oil and diamonds, particularly, have been blamed for a number of Africa’s illnesses such as poverty, corruption, dictatorship and war. This paper outlines the different areas and transmission channels of how this so-called...
Persistent link: https://www.econbiz.de/10005125845
Corruption scandals seem to abound in countries that have recently undergone reform. Despite the proliferation of stories in the news media, no one has examined whether reform—be it democratization or economic liberalization or both—actually causes an increase in corruption. Theory provides...
Persistent link: https://www.econbiz.de/10005125949
This paper proposes a “before-and-after” approach to empirical examination of the relationship between democracy and … evidence indicates that an improvement in growth performance typically follows the transformation to democracy. Moreover …, growth under democracy appears to be more stable than under authoritarian regimes. Interestingly, wealthy countries often …
Persistent link: https://www.econbiz.de/10005126257
The paper uses the recently available data on growth rates, democracy, protectionism, and wars over the period 1820 to … the effect of democracy on growth, was colonialism economically bad for colonies, does protectionism affect growth … negatively, what is the effect of wars? We find that own democracy has a significant positive impact on growth which increases as …
Persistent link: https://www.econbiz.de/10005062416