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Persistent link: https://www.econbiz.de/10001483214
wishing to take the European Union (EU) regulatory model into account when devising their own national approaches. This guide … outlines and summarizes the EU legislative framework governing corporate sector accounting and auditing. The guide begins by … giving a brief history and overview of the EU, its institutions, and legislative processes in section one. In section two …
Persistent link: https://www.econbiz.de/10012644766
-run impact on investment in new and emerging technology firms. Our findings indicate negative post-GDPR effects on EU ventures …
Persistent link: https://www.econbiz.de/10012480899
This paper derives a preference for data privacy from consumers' temptation utility. This approach facilitates a welfare analysis of different data privacy regulations, such as the GDPR enacted by the European Union and the CCPA enacted by the state of California, when a fraction of the...
Persistent link: https://www.econbiz.de/10012481201
Within the past few years, renewed interest in understanding marital behavior has resulted in a number of studies which focus on an equation estimating the probability of divorce or remarriage. This paper reports on one such effort. It offers a brief rationale for and an estimation of...
Persistent link: https://www.econbiz.de/10012478982
This paper investigates if the impact of children on the labor market outcomes of women relative to men -- child penalties -- can be explained by the biological links between mother and child. We estimate child penalties in biological and adoptive families using event studies around the arrival...
Persistent link: https://www.econbiz.de/10012481713
Following an influential article by Friedberg (1998), Wolfers (2006) explored the sensitivity of Friedberg's results to allowing for dynamics in the response of divorce rates to the adoption of unilateral divorce laws. We in turn explore the sensitivity of Wolfers's results to variations in...
Persistent link: https://www.econbiz.de/10012461884
This paper uses a new data set on child-adoption matching to estimate the preferences of potential adoptive parents over U.S.-born and unborn children relinquished for adoption. We identify significant preferences favoring girls and unborn children close to birth, and against African-American...
Persistent link: https://www.econbiz.de/10012462213
Divorce law changes made in the 1970s affected marital formation, dissolution, and bargaining within marriage. By altering the terms of the marital contract these legal changes impacted the incentives for women to enter and remain in the labor force. Whereas earlier work had suggested that the...
Persistent link: https://www.econbiz.de/10012464301
Social Security provides spousal benefits in retirement to secondary workers in married couples based on the primary worker's earnings record. In addition, Social Security pays spousal benefits to divorced secondary workers whose marriages lasted at least ten years. However, if a marriage failed...
Persistent link: https://www.econbiz.de/10012465268