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A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries.
Dima, Bogdan; Dima; Maria, Stefana - Volkswirtschaftliche Fakultät, … - 2009
financial reporting on a sample of CEE countries. Thus, the specific objectives of the paper are: 1) to provide an operational … variable is a dummy aiming to capture the specificity of IFRSs’ endorsement for unlisted entities in CEE countries and the …
Persistent link: https://www.econbiz.de/10008756491
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Are the corporate governance standard in banks in the CEE countries low hanging fruit?
Slomka-Golebiowska, Agnieszka - Volkswirtschaftliche Fakultät, … - 2011
The dominance of foreign capital in banking sector in the CEE countries created vulnerabilities that have been a … crisis 2007-2009 in selected CEE countries: Czech Republic, Hungary and Poland. Those three economies managed to maintain … particular in banks, and regulators. The research confirms that banks in CEE continue being role models for non …
Persistent link: https://www.econbiz.de/10011259720
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The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
Filoso, Valerio - Volkswirtschaftliche Fakultät, … - 2007
entrepreneurship is fully taken into account, corporate taxation appears clearly as a direct tax on market adjustments and as an …
Persistent link: https://www.econbiz.de/10005786955
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Do Credit Constraints Matter more for College Dropout Entrepreneurs?
Werner, Arndt - Volkswirtschaftliche Fakultät, … - 2008
Start-ups and their respective market partners are faced with severe problems of asymmetric information due to their lack of prior production history and reputation. Given this situation, it is most likely that outside financiers will not be informed about the potential gains, losses, and risks...
Persistent link: https://www.econbiz.de/10005789869
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The return-to-entrepreneurship puzzle
Hyytinen, Ari; Ilmakunnas, Pekka; Toivanen, Otto - Volkswirtschaftliche Fakultät, … - 2011
The returns to entrepreneurship are monetary and non-monetary. We offer new evidence on these returns using a large …
Persistent link: https://www.econbiz.de/10008924822
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Corridors, Coordination and the Entrepreneurial Theory of the Market Process
Boettke, Peter - Volkswirtschaftliche Fakultät, … - 2010
Daniel Klein (Klein 1997, Klein and Orsborn 2009 and Klein and Briggeman forthcoming) and Israel Kirzner (forthcoming) have been engaged in a debate concerning how economists should understand and use the terms “coordination” and “economic goodness”. Klein and Briggeman (forthcoming)...
Persistent link: https://www.econbiz.de/10009322636
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Virtue as Competence in the Entrepreneurial Society
Karlson, Nils; Fergin, Elina - Ratioinstitutet - 2014
. Moreover, to a certain degree virtues are learnt through the practice of <p> entrepreneurship. Due to their importance, though …
Persistent link: https://www.econbiz.de/10011262763
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A Matching Model of Endogenous Growth and Underground Firms
Lisi, Gaetano; Pugno, Maurizio - Volkswirtschaftliche Fakultät, … - 2015
Economic growth and unemployment exhibit an ambiguous relationship – according to empirical studies. This ambiguity can be investigated by observing the role of the underground economy in shaping the productivity of firms. Indeed, unemployment may be absorbed by underground firms, which adopt...
Persistent link: https://www.econbiz.de/10011212957