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transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …
Persistent link: https://www.econbiz.de/10009450979
transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …
Persistent link: https://www.econbiz.de/10009450980
The European Waste Electrical and Electronic Equipment (WEEE) directive is due to impactcompanies in the United Kingdom from January 2006 (Tollady, 2005). A key aim of thislegislation is to reduce the environmental impact of electrical and electronic products by makingproducers responsible for...
Persistent link: https://www.econbiz.de/10009461160
producers to avoid such financialburdens by taking actions to minimise waste, including eco-design. Thisprinciple is … framework was devised toexplain drivers for ecodesign, and within this, the role of producerresponsibility regulation …. Quantitative data to confirm a link between wasteminimisation, eco-design and producer responsibility interventions weredifficult …
Persistent link: https://www.econbiz.de/10009463040
presentation and comprehensibility of privacy policies. Drawing from nutrition, warning, and energy labeling, as well as from the …
Persistent link: https://www.econbiz.de/10009441119
innovation, with emphasis on the question of GM labeling and the need for costly segregation and identity preservation activities … mandatory GM labeling regulation. We also investigate briefly a novel question in this setting, the choice of 'research …
Persistent link: https://www.econbiz.de/10009443070
In developed countries governments aim to increase the market share of organic products. Assuming that organic farming creates a positive externality, we address the question of how this environmental benefit can be internalized best. Using the concept of heterogeneous producers and consumers we...
Persistent link: https://www.econbiz.de/10009443869
important his health status.Aim of the work – to determine the most common violations of the confectionery labeling in the … Lithuanian market.Tasks: 1. To assemble and analize the legislation of the confectionery labeling; 2. To analize the VMVT … recorded data about the violations of the confectionery labeling; 3. To analize the examples of the violations of confectionery …
Persistent link: https://www.econbiz.de/10009479006
Lietuva, būdama Europos Sąjungos narė, privalo užtikrinti vartotojų teisių apsaugą ir teisę vartoti bei gauti teisingą informaciją apie perkamus produktus. Bendradarbiaudama su Lietuvos vartotojų institutu, Vilniaus kooperacijos kolegija 2004–2005 m. atliko du žvalgybinius tyrimus...
Persistent link: https://www.econbiz.de/10009479072
labeling community. Yet, little is known so far about the causal effects of LCC disclosure on consumer action because of the …
Persistent link: https://www.econbiz.de/10009450666