Similar Search Results

Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction

Groenendaal, Willem van; Sweere, A.M.J. - Tilburg University, Center for Economic Research - 1999

Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database...

Persistent link: https://www.econbiz.de/10011092844

The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors

Kabir, M.R. - Tilburg University, Center for Economic Research - 1997

Much of the literature on the usefulness of company financial statement information focuses on the United States and the United Kingdom. But, these two countries are characterized by similar and rigid regulatory and enforcement regime. This study provides direct evidence from the Netherlands –...

Persistent link: https://www.econbiz.de/10011090499

Budget Setting Strategies for the Company's Divisions

Brekelmans, Ruud; De Waegenaere, Anja; Berg, M. - Tilburg University, Center for Economic Research - 1997

The paper deals with the issue of budget setting to the divisions of a company. The approach is quantitative in nature both in the formulation of the requirements for the set-budgets, as related to different general managerial objectives of interest, and in the modelling of the inherent...

Persistent link: https://www.econbiz.de/10011090567

Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal

de Jong, A.; DeJong, D.V.; Mertens, G.M.H.; Roosenboom, … - Tilburg University, Center for Economic Research - 2005

Royal Ahold (Koninklijke Ahold NV) was one of the major success stories in the 1990s and is one of the major failures, suffering a complete meltdown, in 2003.We investigate the strategy, accounting transparency and corporate governance of Ahold; elements which jointly drive the firm s performance...

Persistent link: https://www.econbiz.de/10011091014

Understanding Internal Capital Markets and Corporate Policies

Cremers, M.; Huang, R.; Sautner, Z. - Tilburg University, Center for Economic Research - 2009

This study looks inside a large retail-banking group to understand how corporate politics affect internal capital allocation. The group consists of a headquarters organization and about 150 member banks which own the headquarters. Our data is from the firm’s managerial accounting system and...

Persistent link: https://www.econbiz.de/10011091968

Central Bank Independence, Centralization of Wage Bargaining, Inflation and Unemployment - Theory and Some Evidence

Cukierman, A.; Lippi, F. - Tilburg University, Center for Economic Research - 1998

This paper proposes a conceptual framework to investigate the effects of central bank independence, of the degree of …-Driffill type relation between real wages and centralization. The paper analyzes the effects of central bank independence on the …

Persistent link: https://www.econbiz.de/10011090389

Optimal commitment in an open economy : Credibility vs. flexibility

Eijffinger, Sylvester; Schaling, E. - Tilburg University, Center for Economic Research - 1995

central bank independence is higher, the higher the natural rate of unemployment, the greater the benefits of unanticipated …

Persistent link: https://www.econbiz.de/10011090512

The Trade Off Between Central Bank Independence and Conservativeness

Eijffinger, Sylvester; Hoeberichts, M.M. - Tilburg University, Center for Economic Research - 1996

This paper introduces a parameter for central bank independence in a monetary policy game with a conservative central … banker.It tries to explain the optimal degree of central bank independence and conservativeness by four economic and … political determinants, both theoretically and empirically.There appears to be a trade off between central bank independence and …

Persistent link: https://www.econbiz.de/10011090623

Designing fiscal and monetary institutions in a second-best world

Bovenberg, A.L.Bovenberg; Beetsma, R.M.W.J. - Tilburg University, Center for Economic Research - 1995

This paper explores how fiscal and monetary policy interact if commitment and access to lump-sum taxation are limited. We analyze how equilibrium outcomes for inflation, employment, and public spending are affected by the structural features of an economy, such as money holdings, outstanding...

Persistent link: https://www.econbiz.de/10011090885

Central Bank independence : A sensitivity analysis

Eijffinger, Sylvester; Schaling, E.; Hoeberichts, M.M. - Tilburg University, Center for Economic Research - 1997

Persistent link: https://www.econbiz.de/10011091610