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Historical inefficiencies and future potential: a critical analysis of the Foreign Corrupt Practices Act of 1977

Somlo, Matthew J. - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 33-49

The purpose of this paper is to briefly explore the history of the Foreign Corrupt Practices Act of 1977 ('FCPA'), review the literature surrounding its shortcomings and efficiencies and generate a cumulative assessment on the FCPA's efficacy in meeting its intended objectives. First, the FCPA...

Persistent link: https://www.econbiz.de/10011266476

The use of positive and normative approaches in Brazil and US accounting research: a comparative analysis based on the papers published in The Accounting Review and the Revista de...

Neto, Octavio R. de Mendonca; Cardoso, Ricardo Lopes; … - In: International Journal of Economics and Accounting 1 (2010) 4, pp. 316-330

This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...

Persistent link: https://www.econbiz.de/10009352558

From dragon to goose: has the Chinese dragon lost its fire?

Tinker, Tony; Sy, Aida - In: International Journal of Economics and Accounting 3 (2012) 1, pp. 1-3

The state of the world economy is something of a moving feast. Each week, news from the USA, Europe and now China …

Persistent link: https://www.econbiz.de/10010669423

The European debt crisis and the US economy

Sheehan, Patrick - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 235-248

correlated with Europe, the USA is one of the vulnerable economies that could be affected by the overbearing financial problems …

Persistent link: https://www.econbiz.de/10010686184

The impact of low-skilled immigration on female labour supply

Forlani, Emanuele; Lodigiani, Elisabetta; Mendolicchio, … - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2013

"This paper contributes to the literature on the impact of immigrants on native female labour supply. By segmenting the market by educational levels, we are able to investigate which nativeborn women are more affected by an increase of low-skilled immigrants working in the household service...

Persistent link: https://www.econbiz.de/10010963759

The time trend in the matching function

Poeschel, Friedrich - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2012

"We revisit the puzzling finding that labour market performance appears to deteriorate, as suggested by negative time trends in empirical matching functions. We investigate whether these trends simply arise from omitted variable bias. Concretely, we consider the omission of job seekers beyond...

Persistent link: https://www.econbiz.de/10009651100

Why does the US want to adopt the IFRS?

Nouri, Hossein; Shahid, Abdus - In: International Journal of Economics and Accounting 3 (2012) 2, pp. 115-132

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings … and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock … study concludes that the adoption of IFRS in the USA is a political, economical, and social process and not one based on …

Persistent link: https://www.econbiz.de/10010669435

The acceptability of layoffs and pay cuts : comparing North America with Germany

Gerlach, Knut; Levine, David; Stephan, Gesine; Struck, Olaf - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2006

"Substantial evidence shows that North Americans are generally more accepting of the market than Europeans and attribute market outcomes to a larger degree to effort or skill. This article discusses the perceived fairness of layoffs and pay cuts in North America and Germany. We expect North...

Persistent link: https://www.econbiz.de/10005132544

Compression of morbidity and the labor supply of older people

Romeu Gordo, Laura - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2006

"This paper tests whether there is evidence of compression of morbidity using data from the American Health and Retirement Study and analyzes the effects of this on the labor supply of older people. We find younger cohorts to suffer less from functional problems than older cohorts at given ages....

Persistent link: https://www.econbiz.de/10005132556

They are even larger! More (on) puzzling labor market volatilities

Gartner, Hermann; Merkl, Christian; Rothe, Thomas - Institut für Arbeitsmarkt- und Berufsforschung (IAB) - 2009

"This paper shows that the German labor market is more volatile than the US labor market at the business cycle frequency. Specifically, the volatility of the cyclical component of several labor market variables (e.g., the job-finding rate, the labor market tightness and vacancies) divided by the...

Persistent link: https://www.econbiz.de/10005004093