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Transparency, Risk Management and International Financial Fragility
Draghi, Mario - 2003
Discussions of financial risk often fail to distinguish between risks that are consciously borne and those that are not. To understand the breeding conditions for financial crises the prime focus of concern should not be simply on large risk-taking per se, but on the unintended, or unanticipated...
Persistent link: https://www.econbiz.de/10012468892
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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
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Administrative aspects of investment-based social security reform
Shoven, John B. (ed.) - 2000
Persistent link: https://www.econbiz.de/10013481221
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Labor markets and firm benefit policies in Japan and the United States
Ogura, Seiritsu (ed.); Tachibanaki, Toshiaki (contributor);  … - 2003
Persistent link: https://www.econbiz.de/10013481154
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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
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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
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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
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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
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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
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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