Showing 1 - 10 of 13
Variations among the diverse pension systems in the member states of the European Union (EU) hamper labor market mobility across national borders and also among firms within the countries of the EU. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues...
Persistent link: https://www.econbiz.de/10010436020
The objective of this research is to analyze whether the political-ideological situation of municipalities affects their debt level, considering evidence from Portugal for the period 2004 - 2013. A static panel data model is applied, incorporating factors such as political ideology,...
Persistent link: https://www.econbiz.de/10011480619
This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...
Persistent link: https://www.econbiz.de/10014544439
This study aims to determine the effect of good corporate governance mechanisms consisting of board size. the board of directors, the independence of the board of commissioners, the size of the audit committee, the expertise of the audit committee and the type of auditor on earnings management...
Persistent link: https://www.econbiz.de/10014544451
The purpose of this quantitative, correlational research was to examine to what extent the personnel factors of internal auditing departments predict the control environment within the public sector. Using the 2013 COSO Internal Control-Integrated Framework as the theoretical framework, we...
Persistent link: https://www.econbiz.de/10014544465
This research is a quantitative study which aims to examine the level of corruption in the Indonesian local government with its influencing determinants, namely fiscal decentralization, government internal audit, and law enforcement and natural resources as moderating variables. The population...
Persistent link: https://www.econbiz.de/10014544507
Investment in natural capital is increasingly necessary and urgent considering the increasing loss of global bio- diversity and the associated social and economic losses. Ecosystem services are tools for quantifying the stock of natural capital and there is great concern about their assessment...
Persistent link: https://www.econbiz.de/10014544593
Since its creation, the EU has targeted tax harmonization to protect the single market and avoid capital outflow to regions that have lower tax rates. However, despite repeated attempts, complete convergence has not yet been achieved. Using the effective tax rate, the statutory tax rate, and the...
Persistent link: https://www.econbiz.de/10014544654
The discourse of governance and development practitioners continues to embrace community participation and community empowerment as an elementary means of building local capacity for poverty reduction, development and change at the local level. This article is a review of the decentralization...
Persistent link: https://www.econbiz.de/10010436012
This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a shift from residential public goods to industrial public goods. We propose an empirical model that specifically accounts for the strategic nature and endogeneity of fiscal...
Persistent link: https://www.econbiz.de/10010436037