Narrow search
Showing 1 - 10 of 841
Cover Image
Continuing Dangers of Disinformation in Corporate Accounting Reports
Kane, Edward J. - 2009
firms are not obliged to express reservations they may have about the fundamental accuracy of the reports they audit. This …
Persistent link: https://www.econbiz.de/10012767752
Cover Image
The Changing Role of Auditors in Corporate Tax Planning
Maydew, Edward L.; Shackelford, Douglas A. - 2021
events on themarket for tax planning, in particular the longstanding link between audit and tax services. Whilethe effects … audit fees paid to the auditors of firms in the S&P500 decline from approximately one in 2001 to one-fourth in 2004. At the … of the longstanding link between audit and tax services, such that firms are shifting theirpurchase of tax services away …
Persistent link: https://www.econbiz.de/10013224384
Cover Image
Do Balanced Budget Rules Work? U.S. Experience and Possible Lessons for the Emu
Inman, Robert P. - 2021
The `Excessive Deficit Procedure' of the Maastricht Treaty on Economic and Monetary Union proposes two fiscal convergence conditions for entry and continued membership in the EMU: 1) a country's overall budget deficit for each fiscal year must be equal to or below 3% of GDP, and 2) a country's...
Persistent link: https://www.econbiz.de/10013223574
Cover Image
Do Budget Rules Work?
Poterba, James M. - 2021
The design of budget rules and institutions, long a neglected area in public finance and macroeconomics, has recently been thrust to center stage by the debate over a balanced budget amendment and other deficit-reduction measures in the United States. This paper describes the existing evidence...
Persistent link: https://www.econbiz.de/10013244374
Cover Image
The Industrialization of South America Revisited : Evidence from Argentina, Brazil, Chile and Colombia, 1890-2010
della Paolera, Gerardo - 2018
We use new manufacturing GDP time series to examine the industrialization in Argentina, Brazil, Chile, and Colombia …
Persistent link: https://www.econbiz.de/10012926416
Cover Image
Default and Renegotiation of Latin American Foreign Bonds in the Interwar Period
Jorgensen, Erika; Sachs, Jeffrey D. - 2021
borrowing and renegotiation experience of five Latin borrowers (Argentina, Bolivia, Chile, Colombia, and Peru). Another goal is …
Persistent link: https://www.econbiz.de/10013239970
Cover Image
Winners and Losers from Sovereign Debt Inflows
Broner, Fernando; Martin, Alberto; Pandolfi, Lorenzo; … - 2022
We study the transmission of sovereign debt inflow shocks on domestic firms. We exploit episodes of large sovereign debt inflows in six emerging countries that are due to the announcements of these countries' inclusion in two major local-currency sovereign debt indexes. We show that these...
Persistent link: https://www.econbiz.de/10013289107
Cover Image
Moderate Inflation
Dornbusch, Rudiger; Fischer, Stanley - 2021
inflations in the 1980s. Several other countries, for example Colombia, have experienced moderate inflation for prolonged periods …
Persistent link: https://www.econbiz.de/10013245721
Cover Image
Exporting and Plant-Level Efficiency Gains : It's in the Measure
Garcia Marin, Alvaro - 2014
While there is strong evidence for productivity-driven selection into exporting, the empirical literature has struggled to identify export-related efficiency gains within plants. Previous research typically derived revenue productivity (TFPR), which is downward biased if more efficient producers...
Persistent link: https://www.econbiz.de/10013063949
Cover Image
Current Account Sustainability : Selected East Asian and Latin American Experiences
Milesi-Ferretti, Gian Maria; Razin, Assaf - 2021
, Colombia and Mexico -- and three East Asian countries--Korea, Malaysia and Thailand. It identifies a number of potential …
Persistent link: https://www.econbiz.de/10013230779