Similar Search Results

A Note on the Time Series Measure of Conservatism

Brauer, Sebastian - 2010

Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in earnings, including an interaction term for negative changes (see Basu [1997] or Ball et al. [2009] for a recent overview). In this note we propose an alternative, but closely...

Persistent link: https://www.econbiz.de/10013147269

Taxes and Financial Reporting : Evidence from Discretionary Investment Write-Offs in Italy

Arachi, Giampaolo - 2010

This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...

Persistent link: https://www.econbiz.de/10013135525

Tax Overpayments, Tax Evasion, and Book-Tax Differences

Goerke, Laszlo - 2021

A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's...

Persistent link: https://www.econbiz.de/10013316588

Bargaining and Distribution of Power in the EU's Conciliation Committee

Napel, Stefan; Widgrén, Mika - CESifo - 2003

makers’, understanding of the final stage of the procedure – bargaining in the Conciliation Committee – is crucial. Here, EP … bargaining theory to predict inter-institutional agreements in the Conciliation Committee, it turns out that although …

Persistent link: https://www.econbiz.de/10005765847

Wages, Unemployment, and the Underground Economy

Kolm, Ann-Sofie; Larsen, Birthe - CESifo - 2003

two-sector general equilibrium model featuring matching frictions and worker-firm wage bargaining. Workers search for jobs …

Persistent link: https://www.econbiz.de/10005766198

Reciprocity and Emotions: Arousal, Self-Reports, and Expectations

Ben-Shakhar, Gershon; Bornstein, Gary; Hopfensitz, Astrid; … - CESifo - 2004

Although reciprocity is a key concept in the social sciences, it is still unclear why people engage in costly reciprocation. In this study, physiological and self-report measures were employed to investigate the role of emotions, using the Power-to-Take Game. In this 2-person game, player 1 can...

Persistent link: https://www.econbiz.de/10005766252

Reforming Legislatures: Is one House better than two?

Facchini, Giovanni; Testa, Cecilia - CESifo - 2009

constitutional reforms. In a setting where lawmakers interact with a lobby through a bargaining process and with voters by means of … elections, we show that when time constraints are binding, bicameralism might lead to a decline in the legislator's bargaining …

Persistent link: https://www.econbiz.de/10004979403

A Stochastic Multiple Players Multi-Issues Bargaining Model for the Piave River Basin

Sgobbi, Alessandra; Carraro, Carlo - CESifo - 2007

The objective of this paper is to investigate the usefulness of non-cooperative bargaining theory for the analysis of … multilateral, multiple issues, non-cooperative bargaining model of water allocation in the Piave River Basin, in the North East of … problem and conduct comparative static analyses to assess sources of bargaining power. Finally, we explore the implications of …

Persistent link: https://www.econbiz.de/10005249457

Outsourcing in Contests

Meland, Frode; Straume, Odd Rune - CESifo - 2006

increases competition between the contestants, leading to higher total contest effort, unless the ex-post bargaining strength of …

Persistent link: https://www.econbiz.de/10005181383

Real and Nominal Wage Adjustment in Open Economies

Forslund, Anders; Gottfries, Nils; Westermark, Andreas - CESifo - 2006

and competitiveness? To answer these questions, we formulate a theoretical model of wage bargaining in an open economy and …

Persistent link: https://www.econbiz.de/10005094255