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...

The position taken by William Barnett in this panel discussion is that federal government agencies, including the Bureau of Labor Statistics, view researchers as being among those who comprise the audience for produced data, but not necessarily the most important members of that audience....

This study formalizes and empirically tests the conjecture that the discovery of large silver reserves in its American colonies triggered in Spain a phenomenon known as the Dutch disease,diverting factors of production to non-traded goods industries and undermining the Spanishcomparative...

The windfall acquisition of precious metals from American mines and the military revolution of the Early Modern age allowed the Spanish monarchs to command large amounts of credit andpursue an expansive imperial policy unlike that of any other Early Modern nation; when the costof the Empire...

Compared to many cross-country studies on the determinants of growth rate, time series approaches are relatively few and limited in scope. However, time series studies are useful for country-specific policies. But in many recent works ad hoc specifications have been used to analyze the...

The concept of inflation in the Roman empire. The Bimetallic system used in the Roman empire allowed emperors to debase their coinage repeatedly, while the exchange rates remained almost intact. This situation caused changes in the use of silver coinage. Specifically, silver antoniniani were...

Greater economic integration between developing and higher income economies has led to increased 'north-south' business cycle linkages. This study applies a linear transfer function ARIMA approach to analyze regional maquiladora payroll dynamics in a non-border region of Mexico. Statistically...