Showing 1 - 10 of 226
There is a widespread public perception that the provision of NAS undermines auditor independence. In order to protect auditor independence, the regulatory frameworks of many countries include regulations and guidelines which auditors are required to observe. This paper provides a comparative...
Persistent link: https://www.econbiz.de/10013107296
shipyard workers and miners. They have higher employment, not higher unemployment, and higher earnings than the comparison …
Persistent link: https://www.econbiz.de/10010321623
methodologies, this paper investigates empirically the determinants of money laundering and its regulation in over 80 countries by … additionally constructs specific money laundering regulation indices based on available information on laws and their mechanisms of … enforcement and measures their impact on money laundering proxies. The paper finds that tougher money laundering regulations …
Persistent link: https://www.econbiz.de/10010278242
This paper puts into perspective enforcement as conducted by the French Financial Market Authority since its creation … markets also contribute to challenge enforcement. The ultimate goal of this survey is to fuel regulatory debates on how to …
Persistent link: https://www.econbiz.de/10014547763
The paper aims at comparing the formal and informal labour markets in the Central and Eastern European new EU Member States and candidate countries of the European Union. First, the current situation of the labour market is described, focusing on the recent developments since the breaking up of...
Persistent link: https://www.econbiz.de/10010294504
This paper analyses the role of banks in financing SMEs in Britain and Germany. It applies a sociological institutionalist approach to understand how banks construct and manage risk, relating to SME business. The empirical analysis is based on the results of a comparative survey of a sample of...
Persistent link: https://www.econbiz.de/10013102832
The paper begins with a discussion of Indian labour law and the increasing use of "contract labour" in Indian formal manufacturing. We question the widespread perception that employment of contract labour provides flexibility to employers in terms of adjustment in response to demand and...
Persistent link: https://www.econbiz.de/10011807869
An important segment of labour regulations concerns the protection aspects of social security. These regulations provide safety nets or fall back mechanisms to enable workers to cope with crises that affect households from time to time, such as illness, employment injury, death or old age. This...
Persistent link: https://www.econbiz.de/10011807870
The present study attempts to investigate the factors affecting a firm's decision to hire contract workers. We use information from a specially commissioned survey of manufacturing firms undertaken in 2014 by ICRIER, as part of a World Bank funded project 'Jobs and Development: Creating...
Persistent link: https://www.econbiz.de/10011807880
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a crosssection of 120 countries and a...
Persistent link: https://www.econbiz.de/10010294540