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Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...
Persistent link: https://www.econbiz.de/10010118423
sustainability in n̄ancial terms, both in the medium and long term. We demonstrate how the new model we are proposing is financially …
Persistent link: https://www.econbiz.de/10009957384
This article is the first one to use individual data to analyze the demand for AFP in Chile. This study implements panel data techniques which allow us to estimate the switch probability of an AFP customer. Results confirm the fundamental role of sales agents, which was already suggested by...
Persistent link: https://www.econbiz.de/10009959076
This study estimates the hypothetical level of contributions collected and pensions paid in the future by the social … economic prospects: one both measuring and forecasting the contributions gathered for the social security budgets, and one …
Persistent link: https://www.econbiz.de/10010081779
purchasing power of occupational pensions and of old age social security benefits, the eligibility age for old age social … security benefits, and the average retirement age ten or twenty years from now. We find significant variation in expectations …
Persistent link: https://www.econbiz.de/10010082266
The paper argues that a comprehensive activation strategy is called for – in both unemployment and disability insurance – to minimize the conflict between income insurance and work incentives and to prevent the economic crisis from causing a long-lasting decline in labor force participation....
Persistent link: https://www.econbiz.de/10010082275
The institutional structures of the various types of European welfare state were established around extra revenues called the "demographic dividend" that used to be easily available throughout the decades of the 20st century. They, however, ceased to be available at the end of that century. The...
Persistent link: https://www.econbiz.de/10010118870
The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted … organisational arrangements and their internal socio-political dynamics. We argue that while studying accounting processes in their … allocation process. -- organisational trust ; universities ; resource allocation ; organisational context of accounting …
Persistent link: https://www.econbiz.de/10009958030
Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in...
Persistent link: https://www.econbiz.de/10009958041
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …
Persistent link: https://www.econbiz.de/10009958048