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Before the middle of the nineteenth century most laws enacted in the United States were special bills that granted favors to specific individuals, groups, or localities. This fundamentally inegalitarian system provided political elites with important tools that they could use to reward...
Persistent link: https://www.econbiz.de/10012481595
This paper presents a synopsis of recent NBER studies of the history of corporate governance in Canada, China, France …, Germany, Japan, India, Italy, the Netherlands, Sweden, the United Kingdom, and the United States. Together, the studies …
Persistent link: https://www.econbiz.de/10012467625
for doing so. If a rescue is handled skillfully, the cost can be greatly reduced. The history of assistance to U.S. banks … the history of bank distress and assistance in the United States during the 1930's and examines in detail the role of the …
Persistent link: https://www.econbiz.de/10012469074
returns, random growth, and locational fundamentals. To do so, we examine the distribution of regional population in Japan …
Persistent link: https://www.econbiz.de/10012470201
We explore how changes in ownership and managerial control affect the productivity and profitability of producers. Using detailed operational, financial, and ownership data from the Japanese cotton spinning industry at the turn of the last century, we find a more nuanced picture than the...
Persistent link: https://www.econbiz.de/10012458762
Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …
Persistent link: https://www.econbiz.de/10013191052
most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …
Persistent link: https://www.econbiz.de/10012477512
's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their …
Persistent link: https://www.econbiz.de/10012480236
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10012462987
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620