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Valoracion de bienes ambientales complejos: una alternativa multicriterio
Gomez-Limon, Jose Antonio; Barreiro-Hurle, Jesus - 2007
RESUMENLa valoración económica de bienes ambientales complejos presenta una serie de aspectos problemáticos. Este … heterogeneidad de las funciones de utilidad individuales son aspectos relevantes en la valoración de bienes ambientales …
Persistent link: https://www.econbiz.de/10009443187
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Do Firms Become More Conservative After Financial Restatements?
Huang, Rongbing; Shangguan, Zhaoyun; Vasudevan, Gopala - 2009
We examine whether firms' earnings exhibit higher degrees of conservatism after restating their financial statements. Conservatism is defined as more timely recognition of gains than losses in earnings (Basu, 1997). Using a sample of restatements derived from the Government Accountability Office...
Persistent link: https://www.econbiz.de/10009459097
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An impeditive administrative culture? The legacy of Australia's first Auditor-General on the Australian Audit Office
Wanna, John; Ryan, Christine M. - 2003
the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the government in … numerous problems for both the Office and government. The Auditor-General was unable, or unwilling, to adapt his audit … period illustrate the importance of relations between the Audit Office and the government, and the role of the Auditor …
Persistent link: https://www.econbiz.de/10009483251