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We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two different ways. (1) Good Rules for Bad...
Persistent link: https://www.econbiz.de/10005835730
I propose here the psychological attraction theory of financial regulation—that regulation is the result of … vividness, omission bias, scapegoating and xenophobia, fairness and reciprocity norms, overconfidence, and mood effects. This …
Persistent link: https://www.econbiz.de/10005836760
This dissertation is composed of three self-contained essays on strategic interactions under incomplete contracting. Chapter 1 considers the evolution of reciprocal preferences in a setting where individuals live in separate groups. Chapter 2 analyzes the costs and benefits of a separation of...
Persistent link: https://www.econbiz.de/10008520754
Nigeria was incorporated in 1914 when Frederick Lugard(First Governor-General) amalgamated the two British protectorates of Northern and Southern Nigeria and the Crown colony of Lagos into a single entity. The primary reason for almalgamation was economic rather than political. It is therefore,...
Persistent link: https://www.econbiz.de/10005835516
The proposals of the Commission to review the Constitution of Romania were subject to the analysis of experts from the …
Persistent link: https://www.econbiz.de/10011234835
principle of gender equality is firmly established in the Indian Constitution, translating de jure gender equality and the … years. There is still unfortunately a wide gap between the goals enunciated in the Constitution, legislation and policies …
Persistent link: https://www.econbiz.de/10011258580
are included in the fundamental act, as well as other legal acts inferior to the Constitution, that are meant to develop … the rules as principles from the Constitution. Given its importance and complexity, local public administration has a vast …
Persistent link: https://www.econbiz.de/10011107589
The United States Constitution is one of the most important documents in the history because it has set an example of a … have been built upon the constitution. Despite its importance, this paper shows that the US constitution has many … compare the US constitution with the theoretical equilibrium political structure. The results of the comparison are very …
Persistent link: https://www.econbiz.de/10011112150
This note considers the foundations of the Federal Reserve Board's independence. Its origins are shown to reside in the American political philosophy, under which independence is an essential working condition for a perennial democracy.
Persistent link: https://www.econbiz.de/10008548827
this process) on the "extent" of "democratic restraints" of the socially preferred constitution and on the welfare derived … effect on the level of democracy of the socially preferred constitution and on social welfare. Moreover, it is proved that …, reaches the maximum possible level, only if political communication is "perfect". That is, the socially preferred constitution …
Persistent link: https://www.econbiz.de/10008549602