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Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010
. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …
Persistent link: https://www.econbiz.de/10011108425
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Has Kelantan grown faster than other states in Malaysia? A panel data analysis
Habibullah, M.S.; Smith, Peter; Dayang-Afizzah, A.M. - Volkswirtschaftliche Fakultät, … - 2008
Kelantan has been the poorest state in Malaysia for the past five decades. Despite the various Malaysian Development … Plans for the past several decades, regional disparity between states remains in Malaysia. Thus, the objective of the … present paper is to address the question whether Kelantan has been narrowing their income gap with other states in Malaysia …
Persistent link: https://www.econbiz.de/10005790061
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Is Income Growth Enough to Reduce Total Fertility Rate in the Philippines? Empirical Evidence from Regional Panel Data
Mapa, Dennis S.; Lucagbo, Michael; Balisacan, Arsenio M.; … - Volkswirtschaftliche Fakultät, … - 2012
The population debate in the country has been dynamic and contentious. On the one hand, proponents of population management say that the rapid population growth in the Philippines has hindered the country’s economic development. On the other hand, others are saying that population growth is...
Persistent link: https://www.econbiz.de/10011258837
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Interrelationship between taxes, capital structure decisions and value of the firm: A panel data study on Indian manufacturing firms
Sinha, Pankaj; Bansal, Vishakha - Volkswirtschaftliche Fakultät, … - 2014
Since the development of efficient proxies for taxes, many researchers have proved the existence of impact of tax on financing decisions. The ultimate aim of each business decision is to enhance the value of the firm; hence it is important to study the tax implications of financing decisions on...
Persistent link: https://www.econbiz.de/10011109655
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University dropouts: supply-side issues in Italy
Gitto, Lara; Minervini, Leo Fulvio; Monaco, Luisa - Volkswirtschaftliche Fakultät, … - 2012
High student dropout rates are a longstanding issue in Italian universities. University dropouts may be explained by supply side characteristics of Italian universities as well as by students’ individual characteristics. However, existing contributions have focused on the latter group of...
Persistent link: https://www.econbiz.de/10011110232
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Population and economic growth theme: Longitudinal data for a sample of Balkan countries
Josheski, Dushko; Nikola, Dimitrov; Koteski, Cane - Volkswirtschaftliche Fakultät, … - 2012
In this paper we use pooled cross-sectional (longitudinal data) in a sample of 10 Balkan countries. The period we cover is from 1950-2009 data are for population and economic growth. In the theoretical part we present optimal intergenerational model of population growth. The optimal population...
Persistent link: https://www.econbiz.de/10009650664
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Dynamics of Malawi’s trade flows: a gravity model approach
Simwaka, Kisu - Volkswirtschaftliche Fakultät, … - 2006
The paper attempts to examine Malawi’s trade with her major trading partners using an econometric gravity model. In the model, the bilateral trade is a linear function of economic size of the country, geographical distance, and exchange rate volatility, among other factors. Preliminary results...
Persistent link: https://www.econbiz.de/10005790128
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Strategies on initial public offering of company equity at stock exchanges in imperfect highly volatile global capital markets with induced nonlinearities
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - Volkswirtschaftliche Fakultät, … - 2014
This research considers the strategies on the initial public offering of company equity at the stock exchanges in the imperfect highly volatile global capital markets with the nonlinearities. We provide the IPO definition and compare the initial listing requirements on the various markets. We...
Persistent link: https://www.econbiz.de/10011258000
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Impact of Land Certification on Land Rental Market Participation in Tigray Region, Northern Ethiopia
Holden, Stein T.; Deininger, Klaus; Ghebru, Hosaena - Volkswirtschaftliche Fakultät, … - 2007
There is a renewed interest in whether land reforms can contribute to market development in Africa and whether land reforms can be pro-poor. This paper uses unique household panel data from Tigray region in Ethiopia to assess the impact of the 1998 low-cost land registration and certification...
Persistent link: https://www.econbiz.de/10005836589
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The Relationships among Mortality Rates, Income and Educational Inequality in Terms of Economic Growth: A Comparison between Turkey and the Euro Area
Çoban, Serap - Volkswirtschaftliche Fakultät, … - 2008
This study focuses on the relationships among mortality rates, income and educational inequality in terms of economic growth to investigate similarities and differences between the Euro Area and Turkey. For this purpose, income gini as an indicator of income inequality and education gini as an...
Persistent link: https://www.econbiz.de/10005836636