Die effiziente betriebliche und konzernweite Implementierung der Percentage-of-Completion-Methode (PoC) stellt die Praxis vor einige Herausforderungen. Dies schließt die Auswahl der geeigneten Variante dieser Methode sowie die Verprobung der Überleitungsrechnung mit der Gewinn- und...

This paper explores the nature of inter-industry wage differentials that are not explained by personal characteristics. We document the presence and persistence of a significant contribution of industry affiliation to wage dispersion in the UK. Competing theoretical explanations for this finding...

The objective of this paper is to estimate the parameters defining female labour participation and occupation decisions. Departing from a theoretical framework, we use micro data to estimate the wage-participation elasticity in Mexico. Consistency between the selectivity-adjusted wages and the...

The thesis examines the effect of tenure on earnings in the British public and private sectors. The characteristic differences between the labour markets associated with the two sectors are examined. Several theories underlying the earnings-tenureeffect are then assessed for their suitability in...

Literature on gender based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of...

We estimate the public wage gap in France for the period 1990-2002, both at the mean andat different quantiles of the wage distribution, for men and women separately. We account forunobserved heterogeneity by using fixed effects estimations on panel data and, departingfrom usual practice, allow...

Bulgaria's transition to a market economy has coincided with a large increase in wage inequality. Given the emphasis on wage leveling in pre-transition Bulgaria, the rise in wage inequality may be due to managers rewarding more productive workers; or it may be the result of rewarding...

Labor markets are the most important mediator of German unification and wages are a central indicator of its progress. Starting from the observation that a wage differential between two workers can arise either because workers have different endowments of human capital characteristics or...