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On the Political Economy of Complexity
Nitzan, Shmuel; Procaccia, Uriel; Tzur, Joseph - CESifo - 2013
A substantial number of regulatory frameworks are commonly viewed by impartial observers as inordinately complex. Is there an explanation for this phenomenon? Employing a partial equilibrium model, this paper approaches the problem of complexity from a political-economy vantage point. It...
Persistent link: https://www.econbiz.de/10010877637
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Options Pricing and Accounting Practice
Calomiris, Charles W.; Hubbard, R. Glenn - American Enterprise Institute - 2009
The establishment of new accounting rules for expensing options would likely do more harm than good. …
Persistent link: https://www.econbiz.de/10010941130
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The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method
hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2009
inconsistent with the principles and objectives of accounting. …
Persistent link: https://www.econbiz.de/10010941142
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Case studies in financial reporting
Taylor, Peter (contributor) - 1991 - 1. [Dr.]
Persistent link: https://www.econbiz.de/10004134985
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Accounting for growth : stripping the camouflage from company accounts
Smith, Terry - 1992
Persistent link: https://www.econbiz.de/10004137609
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Taxation and accounting for financial instruments
Peerless, Simon; Boynton, Andrew - 1991 - 2. ed.
Persistent link: https://www.econbiz.de/10004104936
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Understanding accounting in a changing environment
Hopwood, Anthony G. (contributor) - 1990 - 1. [Dr.]
Persistent link: https://www.econbiz.de/10004107725
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Auditing in the United Kingdom : a study of development in the audit methodologies of large accounting firms
Turley, Stuart; Cooper, Malcolm - 1991 - 1. [Dr.]
Persistent link: https://www.econbiz.de/10004113671
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Accounting comparisons : UK/USA
1990
Persistent link: https://www.econbiz.de/10004038891
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Financial reporting
Alexander, David; Britton, Anne - 4. ed.
Persistent link: https://www.econbiz.de/10004299398