Showing 1 - 10 of 39
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
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
of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …
Persistent link: https://www.econbiz.de/10005134717
Instead of relying on accounting principles and illustrative accounting examples, this paper examines the rationale for …
Persistent link: https://www.econbiz.de/10005134743
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
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
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
deficit or cyclically adjusted budget deficits is misleading in the case of China, since a lot of what usually would be …-cyclical in China over the past two decades. …
Persistent link: https://www.econbiz.de/10005076727
This paper calculates a unit labor-cost based real effective exchange rate for China for the period 1987-2002. It …
Persistent link: https://www.econbiz.de/10005124915
This article discusses the probability of growth of neoliberalism in modern China and its implications for Chinese … constitutionalism. A China polity under the vision of a neo-liberal regime engenders problems of prescribing a legal system and … historicity of Western liberalism and China's ontological base in tradition, being Confucianism. The historic excesses and abuses …
Persistent link: https://www.econbiz.de/10005124920