other. As for competition policy, this implies that growth-enhancing policies maybe misguided and that quick deregulation as …This paper proves three theorems on growth and competition in a standard increasing variety endogenous growth model and … draws conclusions for second-best competition policies. First, no growth may be better than some growth, since modest …

operating in China during 1996-2008, we show that competition actually increased in the past decade when the PE indicator is …. Many empirical studies suggest that financial reform promoted bank competition in most mature and emerging economies …. However, some earlier studies that adopted conventional approaches to measure competition concluded that bank competition in …

operating in China during 1996–2008, we show that competition actually increased in the past decade when the PE indicator is …. Many empirical studies suggest that financial reform promoted bank competition in most mature and emerging economies …. However, some earlier studies that adopted conventional approaches to measure competition concluded that bank competition in …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission … study is broken into a period of International Accounting Standards (IAS) between 1999 and 2001, a period of early IFRS … between 2002 and 2004, and a more recent period of IFRS between 2005 and 2007 by major changes to accounting standards. The …

of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three-year period before …