Showing 1 - 10 of 22
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
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
People can become less cooperative when threatened with sanctions, and researchers have pointed to both 'intentions' and incentives as sources of this effect. This paper reports data from a novel experimental design aimed at determining the relative importance of intentions and incentives in...
Persistent link: https://www.econbiz.de/10005556667
We introduce a class of two-player cooperation games where each player faces a binary decision, enter or exit. These … exiting. When the game is repeated and players' values to entry are private, cooperation admits the form of either taking … optimal symmetric cutoff strategy. These games capture the nature of cooperation in many economic and social situations such …
Persistent link: https://www.econbiz.de/10005556669
of those gains. Incentive contracting in these environments does not crowd-out off- equilibrium cooperation, and at high … incentive levels cooperation is crowded in. …
Persistent link: https://www.econbiz.de/10005556679
The Coasean way to deal with the cooperation failure that is implicit in Pareto inefficiency is to remove or lessen the … obstacles to cooperation through the attribution of property rights and the elimination or reduction of transaction costs. The … enhance the opportunities for cooperation through voluntary agreements involving private and public parties. Thus the extent …
Persistent link: https://www.econbiz.de/10005560990
prospects for cooperation given the need for the firm to learn the environment and its rival's output. We show how a firm …'s profit and cooperation rates are affected by its size, its rival's size and willingness to cooperate and environmental …
Persistent link: https://www.econbiz.de/10005561514
Evolutionary theory reveals that punishment is effective in promoting cooperation and maintaining social norms …
Persistent link: https://www.econbiz.de/10005125565
It is well-known in evolutionary game theory that population clustering in Prisoner Dilemma games allows some cooperative strategies to invade populations of stable defecting strategies. We adapt this idea of population clustering to a two-person trust game. Players are typed based on their...
Persistent link: https://www.econbiz.de/10005125594
organized before some of the games was used as an additional control. Our results show that the degree of cooperation is rather …
Persistent link: https://www.econbiz.de/10005125598