Showing 1 - 10 of 37
sustainability; and yet the lack of clear definitions has left a vacuum of corporate guidance. Corporate Social Responsibility (CSR … existing market realities. By separating social responsiveness (social compliance) from social responsibility (CSR), it … regulatory institutions is emphasized. It is argued that experimenting with unfocused CSR often is a zero-sum game for society …
Persistent link: https://www.econbiz.de/10005062681
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
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 …
Persistent link: https://www.econbiz.de/10005413174
Despite the seminal work of Claessens et al. (2002), who highlighted the role of ownership structure on firm performance in East Asia, the relationship between capital structure and ownership remains much unexplored. This is important, given recent empirical and theoretical work linking capital...
Persistent link: https://www.econbiz.de/10005076974