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The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
ALBU, Catalin Nicolae; ALBU, Nadia; PALI-PISTA, … - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 43-54
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the...
Persistent link: https://www.econbiz.de/10010611102
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Culture influence on the use of the IAS/IFRS
Damak-Ayadi, Salma; Salem, Rahma Ben - In: African Journal of Accounting, Auditing and Finance 3 (2014) 2, pp. 87-114
This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically …, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify … membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and …
Persistent link: https://www.econbiz.de/10011095548
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Empirical Study of the National Health Service in U.K. and the U.S. Medical Care System
Xie, Kai - In: International Journal of Financial Research 3 (2012) 1, pp. 33-39
Care System respectively. The issue is empirically examined from four aspects namely externalities, information asymmetry …
Persistent link: https://www.econbiz.de/10011267751
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Instant Efficient Pollution Abatement under Non-Linear Taxation and Asymmetric Information: The Differential Tax Revisited
Mensink, Paul - Fondazione ENI Enrico Mattei (FEEM) - 2004
This paper analyzes incentives for polluting firms to exchange abatement cost information under the non-linear pollution tax scheme (‘differential tax’) introduced by Kim and Chang [J. Regul. Econom. 5, 1993, 193-197]. It shows that polluting firms have - under mild conditions - an incentive...
Persistent link: https://www.econbiz.de/10005385420
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An Auction Mechanism for the Commons: Some Extensions
Montero, Juan Pablo - In: Latin American Journal of Economics-formerly Cuadernos … 44 (2007) 130, pp. 141-150
Efficient regulation of the commons requires information about the regulated firms that is rarely available to regulators (e.g., cost of pollution abatement). Montero (2008) proposes a simple mechanism for inducing firms to truthfully reveal their privat
Persistent link: https://www.econbiz.de/10005212263
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Entitling the Pollutee: Liability versus Standard under Private Information
Wirl, Franz; Huber, Claus - In: Environmental & Resource Economics 30 (2005) 3, pp. 287-311
This paper considers and compares two different legal means -- full liability and standard – to reduce and to regulate pollution at a local level accounting for private information about benefits and costs. The familiar polluter pays principle makes the polluter liable for any damage. Since...
Persistent link: https://www.econbiz.de/10005684365
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Economic Theories of Settlement Bargaining
Daughety, Andrew F.; Reinganum, Jennifer F. - Vanderbilt University Department of Economics - 2005
We briefly review two basic models of settlement bargaining based on concepts from information economics and game theory. We then discuss how these models have been generalized to address issues that arise when there are more than two litigants with related cases. Linkages between cases can...
Persistent link: https://www.econbiz.de/10005459266
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Circumventing Information and Incentive Problems in Pollution Control
Berglann, Helge - Institutt for Økonomi, Universitetet i Bergen - 2004
To mitigate pollution this note advocates a two-component system. The polluter pays for the damage he causes and for the opportunity to do so. The main motivation is to achieve Pareto e¢ ciency while avoiding problems caused by asymmetric information and strategic moves. The proposed regime...
Persistent link: https://www.econbiz.de/10008919565
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Problems of market adjustments to occupational safety and health hazards
Chichilnisky, Graciela - Volkswirtschaftliche Fakultät, … - 1978
lack of perfect mobility of workers; OSH externalities such as spillover effects of OSH on the families of workers, the … community near the workplace and society as a whole; and also externalities in the production of OSH and of OSH information …
Persistent link: https://www.econbiz.de/10005623320
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Deutschland bremst Aufschwung in Europas Bauwirtschaft - Ausgewählte Ergebnisse der Euroconstruct-Sommerkonferenz 2005
Rußig, Volker - In: Ifo Schnelldienst 58 (2005) 14, pp. 39-45
Im Mittelpunkt der Euroconstruct-Sommerkonferenz 2005 standen traditionell die aktualisierten Prognosen zur Entwicklung der Bautätigkeit in den 19 Mitgliedsländern des Euroconstruct-Netzwerks: Für das laufende Jahr wird - wie schon 2004 - eine Zunahme des europäischen Bauvolumens um etwas...
Persistent link: https://www.econbiz.de/10005056001