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EU Blue Card: A promising tool among labour migration policies? A comparative analysis of selected countries

Bellini, Simona - 2016

In 2007 the Commission proposed a Directive aimed exclusively at third-country nationals moving to Europe for the purpose of highly qualified employment that would set up a harmonized entry procedure, lay down common residence conditions and facilitate mobility through Europe. The Directive,...

Persistent link: https://www.econbiz.de/10011572679

Trade effects of standards harmonization in the EU: Improved access for non-EU partners

Shingal, Anirudh; Ehrich, Malte - 2019

of this harmonization on both intra- and extra-EU imports in an original empirical contribution to this literature. We … for adverse effects of regulatory heterogeneity on intra-EU trade in the pre-harmonization period, which questions the … implementation of the Cassis de Dijon principle. Our findings also suggest that the EU's MRL harmonization may have improved access …

Persistent link: https://www.econbiz.de/10012099543

Consumer Cash Usage: A Cross-Country Comparison with Payment Diary Survey Data

Bagnall, John; Bounie, David; Huynh, Kim P.; Kosse, Anneke - 2014

We measure consumers' use of cash by harmonizing payment diary surveys from seven countries. The seven diary surveys were conducted in 2009 (Canada), 2010 (Australia), 2011 (Austria, France, Germany and the Netherlands), and 2012 (the United States). Our paper finds cross-country differences –...

Persistent link: https://www.econbiz.de/10013370109

Are European banks in economic harmonay? An HLM aproach

Gander, James P. - 2012

, particularly the profitability variable, for the commercial banks in nine European countries over eleven years, 1991-2001, was …) approach was used to test the harmonization hypothesis relating the capital account ratio to the profit rate across the … from the fixed-effects means were not significantly different from zero. The harmonization hypothesis was accepted …

Persistent link: https://www.econbiz.de/10010288073

Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment

Adamek, Carmen; Kaserer, Christoph - 2006

It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards. We provide empirical evidence that the accrual anomaly is also...

Persistent link: https://www.econbiz.de/10010305723

Employer-sponsored training in stabilisation and growth policy perspectives

Håkanson, Christina; Johanson, Satu; Mellander, Erik - 2003

In Europe, accounting standards prevent larger expenditures on employer-sponsored training from being treated as investments. Using Sweden as example, we discuss two consequences for training. <p> First, the timing: training will be conducted when income is large enough for training costs to be...</p>

Persistent link: https://www.econbiz.de/10010321021

New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

Nethercott, Les - 2012

In response to Australia's decision to adopt international financial reporting standards (IFRSs) from 2005, New Zealand has subsequently decided to follow. New Zealand reporting entities are required to adopt IFRSs from 2007 with the option of early adoption from 2005.As New Zealand is one of...

Persistent link: https://www.econbiz.de/10013107298

Spending responses to state sales tax holidays

Agarwal, Sumit; McGranahan, Leslie - 2012

Every year over 20 states offer sales tax holidays (STHs) on specific items like clothes, shoes and other items to encourage consumption, effecting over 100 million consumers. We use a unique dataset of credit cards transaction to study the spending response to these holidays. Using a...

Persistent link: https://www.econbiz.de/10010292191

Reexamining the empirical relation between loan risk and collateral: The roles of collateral characteristics and types

Berger, Allen N.; Frame, Scott; Ioannidou, Vasso - 2011

that banks require collateral from observably riskier borrowers (lender selection effect), while lower risk premiums arise …

Persistent link: https://www.econbiz.de/10010292211

The surprising use of credit scoring in small business lending by community banks and the attendant effects on credit availability and risk

Berger, Allen N.; Cowan, Adrian M.; Frame, W. Scott - 2009

, primarily by community banks. The survey evidence suggests that the use of credit scores in small business lending by community … banks is surprisingly widespread. Moreover, the scores employed tend to be the consumer credit scores of the small business …

Persistent link: https://www.econbiz.de/10010292213