Showing 1 - 10 of 13
know from the African history that these nations already had in place their own accounting and auditing systems prior to …
Persistent link: https://www.econbiz.de/10010680525
Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...
Persistent link: https://www.econbiz.de/10008755466
This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the … perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also … industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to …
Persistent link: https://www.econbiz.de/10010669133
This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses … and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm …
Persistent link: https://www.econbiz.de/10010669138
sharing are incomplete; unions, job protection, and egalitarian pay structures may have as much to do with social insurance of … the paper presents a range of historical, theoretical, and cross-country regression evidence. The social insurance … institutions, they may also make people more willing to pay a high premium to preserve institutions that provide insurance. …
Persistent link: https://www.econbiz.de/10005190461
This paper presents LINDA - a register-based longitudinal data set for Sweden. LINDA consists of a large panel of …
Persistent link: https://www.econbiz.de/10005644536
This paper provides empirical evidence on life-cycle patterns in the asset allocation of Swedish households. Data on household portfolio allocation are collected from the HINK surveys for the period 1982-1992, and portfolio shares of different asset categories are regressed on age, period, and...
Persistent link: https://www.econbiz.de/10005644646
Finnish municipal data are used and a constitutional change in Sweden in 1970 is applied as an instrument for voter turnout in … local elections. In 1970, Sweden moved from having separate election days for different levels of government, among other … constitutional reform increased voter turnout in local elections in Sweden. The overall conclusion of this paper is that higher voter …
Persistent link: https://www.econbiz.de/10010818820
bank managers from all the listed banks in Sweden. The perceived risks relate to the interviewees' positions in the banks …
Persistent link: https://www.econbiz.de/10008755488
things that it is supposed to eliminate. In Sweden, this was part of a deliberate political agenda to make financial markets …
Persistent link: https://www.econbiz.de/10008755489