The combination of experts' probability distributions involved in a due diligence is valuable for encapsulating the accumulated information for decision makers and providing the current state of expert opinion regarding important uncertainties. Therefore, this paper shows how to create and...

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

This paper proposes an innovative statistical matching method to combine the advantages of large national surveys and time diary data. We use data from two UK datasets that share stylised time-use information, crucial for the matching process. In particular, time-diary information of an...

In this paper the level of taxation of Italian farm households is studied by analyzing the data of agricultural households in the Italian EU-SILC database. The proposed approach allows to use the EU- SILC database to fill missing information on FADN database through a methodology of statistical...

Using population representative survey data from the German Socio-Economic Panel (SOEP) and administrative pension records from the Statutory Pension Insurance, the authors compare four statistical matching techniques to complement survey information on net worth with social security wealth...

Recently, the number of state interventions and of firm subsidies has largely increased. However, the possible outcome of such interventions is rather am-biguous. This paper investigates the impact of firm subsidies granted by Ger-man regional policy. The long experiences made with regional...

Describes the statistical procedures used to resolve partial or "soft" linkages between household-reported health insurance plans and actual industry offerings as part of the Community Tracking Household Followback Study.

The political science literature has neglected the role that economic wealth may play in shaping voting preferences during national elections, most likely because of a lack of data on wealth. This paper examines the influence of net worth as well as its subcomponents, such as debts (housing and...

In many countries organized as federations, fiscal-equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize marginal tax revenue before redistribution. Aside from this...

This paper deals with the medium-term effects of job mobility on the average wage growth of job-movers in eastern Germany. The analysis is based on all employees subject to social insurance contributions working in eastern Germany in 2004. Using a statistical matching procedure combined with a...