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From separate accounting to formula apportionment : analysis in a dynamic framework

Radulescu, Doina (contributor) - 2007

Persistent link: https://www.econbiz.de/10003612722

Nitzan, Shmuel; Procaccia, Uriel; Tzur, Joseph - 2013

A substantial number of regulatory frameworks are commonly viewed by impartial observers as inordinately complex. Is there an explanation for this phenomenon? Employing a partial equilibrium model, this paper approaches the problem of complexity from a political-economy vantage point. It...

Persistent link: https://www.econbiz.de/10010223356

World-trade growth accounting

Egger, Peter; Nigai, Sergey K. - 2016 - This draft: March 2016

We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …

Persistent link: https://www.econbiz.de/10011444883

The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession

Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

Persistent link: https://www.econbiz.de/10011405693

Disclosure deregulation of quarterly reporting

Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021

In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...

Persistent link: https://www.econbiz.de/10012643524

Inequality and the value of public natural capital

Meya, Jasper; Baumgärtner, Stefan; Drupp, Moritz A.; … - 2020

problem of major relevance for the accounting of public natural capital as required by international treaties is to transfer …

Persistent link: https://www.econbiz.de/10012387514

The words that keep people apart : official language, accountability and fiscal capacity

Baronchelli, Adelaide; Foresta, Alessandra; Ricciuti, … - 2020

This paper empirically evaluates the impact of accountability on fiscal capacity. It adopts an instrumental variable approach using, as an instrument, the measurement of how far, on average, official language differs from ordinary language. The main hypothesis is that if the average citizen...

Persistent link: https://www.econbiz.de/10012249272

International value-added linkages in development accounting

Cuñat, Alejandro; Zymek, Robert - 2018

We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …

Persistent link: https://www.econbiz.de/10011892529

Trust and contracts : empirical evidence

D'Acunto, Francesco; Xie, Jin; Yao, Jiaquan - 2020

Trust between parties should drive the negotiation and design of contract: if parties did not trust each others' reaction to unplanned events, they might agree to pay higher costs of negotiation to complete contracts. Using a unique sample of U.S. principal-agent consulting contracts and a...

Persistent link: https://www.econbiz.de/10012318377

Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022

We investigate the reaction of Italian Members of Parliament to a rigorous fact-checking of their public statements. Our research design relies on a novel randomized field experiment in collaboration with the leading Italian fact-checking company. Our results show that politicians are responsive...

Persistent link: https://www.econbiz.de/10013463503