The lesson of crisis in economy, if we could condense it into a single idea, would sound like this: when private property gets mixed with illusion and fraud, the societal order becomes a tensed experiments system, both discretionary and costly. This is, in fact, the interventionism’s essence,...

IFRS, by their direct affiliation to the Anglo-Saxon accounting model, raise the question of their relevance to the Continental Europe context.This study aims to shed light on this question by highlighting, from a practical case study of the French Central Bank credit rating system, the...

В статье проанализированы либеральные и консервативные составляющие политико-правового учения Б.Н.Чичерина. В связи с этим систематизированы различные точки...

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...

This study considers waiting times for populations to achieve efficient social coordination. Belloc and Bowles [1] conjecture that coalitional behavior will hasten such coordination. This turns out to be true when every member of the population interacts with every other member, but does not...

This paper models an agent in a three-period setting who does not update according to Bayes'Rule, and who is self-aware and anticipates her updating behavior when formulating plans. The agent is rational in the sense that her dynamic behavior is derived from a single stable preference order on a...