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Over the past years, a number of initiatives have sought toincrease the transparency of financial institutions.Among those initiatives, a push toward more disclosure ofinformation in published accounts has been prominent. Inparticular, policy proposals such as the New Basel Accord(Pillar 3) have...
Persistent link: https://www.econbiz.de/10005869752
[...]A fundamental objective of governance research inaccounting is to investigate the properties of accountingsystems and the surrounding institutional environmentimportant to the effective governance of firms. Bushman andSmith (2001) provide an extensive survey and discussion ofgovernance...
Persistent link: https://www.econbiz.de/10005869843
Our case studies indicate that both the adoption ofinflation targets and the design choices for thatframework have made a difference in the operationof monetary policy. The design choices of the targetingcountries have tended to converge over time withregard to the operational design questions...
Persistent link: https://www.econbiz.de/10005870267
Measurement standards are like institutional facts – they enable the travel of information across different domains: geographical, social, institutional or contextual. Uncovering the reasons underlying how and why measurement standards are adopted can provide insights into how ‘well’ such...
Persistent link: https://www.econbiz.de/10005870931
Martin Evans has examined the organisation, targeting and implementation ofwelfare to work programmes in five countries …
Persistent link: https://www.econbiz.de/10008766035
Large companies are usually organized into business units, yet some activitiesare almost always centralized in a … functionalmanagers (who desire excessive standardization) and business-unit managers(who desire excessive local adaptation). We then … study how the allocationof authority and tasks to functional and business-unit managers interacts withthis endogenous …
Persistent link: https://www.econbiz.de/10008860684
We examine how information technology (IT) contributes to organizational change,labor demand, and improved productivity in the public sector using a new paneldata set of police departments covering 1987-2003. While IT adoption is associatedwith increased administrative and organizational...
Persistent link: https://www.econbiz.de/10008860689
This paper uses confidential microdata from the Census of Services to examine lawfirms' field boundaries. We find that the share of lawyers working in field-specializedfirms increases as market size increases and lawyers field-specialize, indicating thattransaction costs among lawyers, and not...
Persistent link: https://www.econbiz.de/10008860690
Why do firms decide to offshore certain parts of their production process? Whatqualifies certain countries as particularly attractive locations to offshore? In thispaper we address these questions with a theory of international production hierarchiesin which organizations arise endogenously to...
Persistent link: https://www.econbiz.de/10008860691
An organization will often use a specialized technical language that is un-derstood by its members but not by others. We develop a theory of optimalorganizational languages and identify a key trade-o¤ between facilitatinginternal communication and encouraging communication with other...
Persistent link: https://www.econbiz.de/10008860692