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IFRS adoption and firms' opacity around the world: What factors affect this relationship?

Mongrut, Samuel; Tello Marín, Manuel; Torres Postigo, … - In: Journal of Economics, Finance and Administrative Science 26 (2021) 51, pp. 7-21

of international financial and reporting standards (IFRS) and the firm's opacity. Design/methodology/approach: This study … uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm's opacity and a …. Findings: Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption …

Persistent link: https://www.econbiz.de/10013192190

Damming Trans-boundary Rivers: A Welfare Analysis of Conflict and Cooperation

Zeng, Yuyu; Houba, Harold; Dinar, Ariel; Marence, Miroslav - 2016

Dams are essential for water storage and hydropower generation, but change river flow patterns and endanger local environments. Dam projects may further exacerbate already existing problems in trans-boundary rivers. We consider three scenarios of institutional factors: (1) each country pursues...

Persistent link: https://www.econbiz.de/10011586705

How institutional factors influence economic diversification of the Russian Arctic monoprofile towns: (the case of cities in Yamal Nenets Autonomous Okrug)

Pelyasov, Alexander; Zamyatina, Nadezhda - 2013

This research is based on the materials collected during the preparation of the official Strategies of socio-economic development of two oil-producing cities in the south of Yamal-Nenets autonomous Okrug: Muravlenko and Gubkinsky. Our study shows that for the success of diversification not only...

Persistent link: https://www.econbiz.de/10011397348

Trade Policy: 'Political' vs. 'Economic' Factors

Lutz, Stefan H. - 2002

The ongoing discussion of U.S.-Japanese trade relations suggests that national differences such as in the institutional environment may be relevant for assessing international trade policies. However, economic trade theory often assumes countries to be organized around common notions of complete...

Persistent link: https://www.econbiz.de/10010297679

Trade policy: 'Institutional' vs. 'economic' factors

Lutz, Stefan - 2002

Persistent link: https://www.econbiz.de/10010301299

Drivers and obstacles to banking SMEs : the role of competition and the institutional framework

de la Torre, Augusto; Martínez Pería, María Soledad; … - 2009

Small and medium enterprises (SMEs) are important for employment and economic activity; however, they are perceived to lack adequate financing, which hampers their growth. As a consequence, governments have implemented a number of programs to foster SME lending and attention has focused on...

Persistent link: https://www.econbiz.de/10010276834

An institutional approach and input-output analysis for explaining the transformation of the Turkish economy

Ünal, Emre - In: Journal of Economic Structures 7 (2018) 3, pp. 1-38

The increasing inconsistency in the Turkish economy gave rise to transformations necessitated by the manner of its growth and technological changes. Between 1923 and 1962, the Turkish economy was based on agricultural growth strategies, which spurred development in the manufacturing sector and...

Persistent link: https://www.econbiz.de/10011991437

Delayed policy responses to COVID-19: The role of the WHO’s structural problem

Fischer, Mira - 2020

In the current coronavirus pandemic, the WHO must gather facts and formulate policy recommendations. However, the interlacing of both tasks within one organization is problematic.

Persistent link: https://www.econbiz.de/10012263068

Институциональные факторы политического доверия в современной России

Malkina, Marina Yu.; Ovchinnikov, Vyacheslav N.; … - In: Journal of Institutional Studes 12 (2020) 4, pp. 77-93

Цель настоящего исследования – анализ и количественное оценивание влияния институциональных факторов на политическое доверие различным уровням власти...

Persistent link: https://www.econbiz.de/10012588482

Accounting policies, institutional factors and firm performance: Qualitative insights in a developing country

Badulescu, Daniel; Akhtar, Muhammad Nouman; Ahmad, Mumtaz; … - In: Journal of Risk and Financial Management 14 (2021) 10, pp. 1-21

This study aims to uncover the determinants for the formulation of accounting practices and their impact on firm performance in Pakistan through the lens of institutional theory. Based on a pragmatic approach, this study has collected data from 455 participants and 21 semi-structured interviews...

Persistent link: https://www.econbiz.de/10013201157