Narrow search
Showing 1 - 10 of 578
Cover Image
The intended and unintended effects of US agricultural and biotechnology policies
Zivin, Joshua S. Graff (contributor);  … - 2012
Persistent link: https://www.econbiz.de/10009517862
Cover Image
The Impact of Retaliatory Tariffs on Agricultural and Food Trade
Carter, Colin A. - 2020
This paper analyzes the short-run trade effects of retaliatory tariffs against agriculture and food exports from the … United States. The results indicate that these tariffs caused a substantial decline in U.S. agriculture and food exports and …
Persistent link: https://www.econbiz.de/10012481730
Cover Image
An Efficiency Approach to the Evaluation of Policy Changes
Coate, Stephen - 1999
This paper describes an efficiency approach to the evaluation of policy changes. Rather than comparing the utility allocations that arise before and after a policy change is introduced, this approach evaluates a policy change by comparing it with other possible changes which might be made from...
Persistent link: https://www.econbiz.de/10012471468
Cover Image
Robust Decarbonization of the US Power Sector : Policy Options
Stock, James H.; Stuart, Daniel N. - National Bureau of Economic Research - 2021
To reliably achieve deep decarbonization of the US power sector, a candidate policy must perform robustly across a range of possible future trajectories of demand, fossil fuel prices, and prices of new wind and solar capacity. Using a modified version of the NREL ReEDS model with scenarios that...
Persistent link: https://www.econbiz.de/10012510555
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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