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The End of the Wheeling and Dealing
Sinn, Hans-Werner - In: CESifo Forum 9 (2008) 4, pp. 3-5
Persistent link: https://www.econbiz.de/10005013124
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The Causes of the Financial Crisis
Hellwig, Martin - In: CESifo Forum 9 (2008) 4, pp. 12-21
Persistent link: https://www.econbiz.de/10005013148
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The perceived need for and impediments to achieving accounting transparency in developing countries: a field investigation on Bangladesh
Nurunnabi, Mohammad; Karim, A.K.M. Waresul; Norton, Simon - In: International Journal of Managerial and Financial Accounting 3 (2011) 1, pp. 32-54
twenty follow-up interviews. The paper concludes that while regulation is important in achieving accounting transparency, it … forces on the ground (via shareholder activism or lender pressure) transparency cannot be achieved by regulation alone. There …
Persistent link: https://www.econbiz.de/10009352419
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Toward a conceptual framework of leaders' impression management strategies during the process of financial crisis: the story of the repeal of the Glass-Steagall Act
Quirvan, Carmen; Hazera, Alejandro; Hernandez, Salvador … - In: International Journal of Critical Accounting 6 (2014) 1, pp. 24-54
In recent decades nations around the world have experienced financial crisis. In some cases political leaders have contributed to the suddenness and magnitude of the crisis by initially providing overly optimistic assertions concerning the potential benefits of their financial liberalisation...
Persistent link: https://www.econbiz.de/10010756255
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A critical assessment of the financialisation process and its impact on the US labour force during the great recession
Charles, Aurelie; Fontana, Giuseppe - In: International Journal of Public Policy 7 (2011) 1/2/3, pp. 97-111
This paper analyses two main features of the financialisation period, namely: 1) the replacement of the 'originate and hold' banking model with the 'originate and distribute' banking model; 2) the securitisation process of structured finance products. These features have produced remarkable...
Persistent link: https://www.econbiz.de/10010670273
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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …
Persistent link: https://www.econbiz.de/10005048660
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Modelling Possible Impacts of GM Crops on Australian Trade
Stone, Susan; Matysek, Anna; Dolling, Andrew - EconWPA - 2003
This paper looks at the impact on Australia’s trade in crops (non-wheat grains and oilseeds) where GM technology has been introduced. The model includes assumptions about the productivity gains of GM crops, possible consumer responses and regulatory costs for Australia and its major trading...
Persistent link: https://www.econbiz.de/10005407855
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A 'macro' analysis of the use of XBRL
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223
the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others …
Persistent link: https://www.econbiz.de/10005751511
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Capture! From Big Eight to Big Four to regulation
Schwartz, Jeremy T. - In: International Journal of Critical Accounting 5 (2013) 3, pp. 264-274
regulation by a quasi-government agency. During the past 30 years, consolidation within the industry led to the counterintuitive … deficiencies in audit quality, caused in part by the joint sale of audit, tax, and consulting services. With regulation, remaining …
Persistent link: https://www.econbiz.de/10010682866
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The role of regulation for sustainable infrastructure innovations: the case of wind energy
Walz, Rainer - In: International Journal of Public Policy 2 (2007) 1/2, pp. 57-88
effects of environmental and natural monopoly regulation explicitly into the analysis. Case studies for Germany and the USA …Regulation is especially important for infrastructure systems (such as wind energy), which are characterised by a … triple regulation challenge in the areas of R&D spillovers, environmental protection, and access to monopolistic bottlenecks …
Persistent link: https://www.econbiz.de/10010817029