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A free and informative press is widely agreed to be crucial to the democratic process today. But throughout much of the nineteenth century U.S. newspapers were often public relations tools funded by politicians, and newspaper independence was a rarity. The newspaper industry underwent...
Persistent link: https://www.econbiz.de/10012467899
data from New York City, which assigns accountability grades to schools based on student achievement, I perform a … find that a lower accountability grade decreases teacher turnover and increases joining teachers' quality. A likely channel … is that accountability pressures induce increases in principal effort at lower-graded schools, especially among high …
Persistent link: https://www.econbiz.de/10012453062
transparency in fiscal transfer systems can increase accountability and reduce corruption in the implementation of a workfare …
Persistent link: https://www.econbiz.de/10012455877
more accountable than others. The relationship between elite identity and political accountability is complex and non … the British Crown. Consistent with the theory, we find evidence linking this to rising accountability of the islands …
Persistent link: https://www.econbiz.de/10012455903
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
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
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
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10012472332