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Generalized Separability and Integrability : Consumer Demand with a Price Aggregator

Fally, Thibault - National Bureau of Economic Research - 2022

This paper examines demand systems where the demand for a good depends on other prices only through a common price aggregator (a scalar function of all prices). We refer to this property as ``generalized separability'' and provide the functional forms of demand that this property implies when...

Persistent link: https://www.econbiz.de/10013191091

Integrability and Generalized Separability

Fally, Thibault - 2018

This paper examines demand systems where the demand for a good depends only on its own price, consumer income, and a single aggregator synthesizing information on all other prices. This generalizes directly-separable preferences where the Lagrange multiplier provides such an aggregator. As...

Persistent link: https://www.econbiz.de/10012480678

Continuous-Time Methods for Integrated Assessment Models

Cai, Yongyang - 2012

. The numerical analysis literature offers many reliable methods, and should be used because alternatives derived from … difference methods from numerical analysis produces far superior approximations than do simple discrete-time systems … first identify the underlying continuous-time model of DICE. Second, we present mathematical and computational methods for …

Persistent link: https://www.econbiz.de/10012460295

Asymmetric Investment Rates

Bai, Hang; Li, Erica X. N.; Xue, Chen; Zhang, Lu - National Bureau of Economic Research - 2022

Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …

Persistent link: https://www.econbiz.de/10013191052

Bank Deregulation, Accounting Systems of Exchange, and the Unit of Account : A Critical Review

McCallum, Bennett T. - 1985

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

Mandated Financial Reporting and Corporate Innovation

Breuer, Matthias - 2019

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

Research in Accounting for Income Taxes

Graham, John - 2010

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

Persistent link: https://www.econbiz.de/10012462987

Bank-Tax Conformity for Corporate Income : An Introduction to the Issues

Hanlon, Michelle - 2005

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

Chapter 11

Bebchuk, Lucian Arye - 1998

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

Generational Accounts - A Meaningful Alternative to Deficit Accounting

Auerbach, Alan J. - 1991

are projected to pay to the government now and in the future. The generational accounting system represents an alternative …

Persistent link: https://www.econbiz.de/10012475431