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Kommunaler Bail-out oder beschränkte Insolvenzfähigkeit? – Zum Umgang mit überschuldeten Kommunen

In: Zeitschrift für Wirtschaftspolitik 63 (2014) 2, pp. 160-161

Abstract Rainer Kambeck explains that municipality budgets in Germany finished the fiscal year 2013 in total with a surplus of 1.7 bn Euro. In addition, the current year their overall budget will conclude with a surplus. However, there are huge differences in the situation of local budgets....

Persistent link: https://www.econbiz.de/10014630803

Recent evidence on political brinkmanship and Treasury yields

Nippani, Srinivas; Parnes, Dror - In: Journal of Financial Economic Policy 9 (2017) 3, pp. 324-337

Purpose This paper aims to analyze how political brinkmanship impacted Treasury yields during the debt ceiling debate in 2015. The results show that the resignation of the House Speaker John A. Boehner caused a significant decrease in Treasury bill yields of one- and three-month maturities. The...

Persistent link: https://www.econbiz.de/10014866904

The relationship between local government economic freedom and bond ratings

Dove, John - In: Journal of Financial Economic Policy 9 (2017) 4, pp. 435-449

Purpose With a newly developed measure of economic freedom across US local government jurisdictions, this paper aims to estimate the relationship between economic freedom and bond ratings. Design/methodology/approach The author uses a battery of cross-sectional econometric models to identify the...

Persistent link: https://www.econbiz.de/10014867211

Quantitative Approaches to Fiscal Sustainability Analysis : A Case Study of Turkey since the Crisis of 2001

Budina, Nina; van Wijnbergen, Sweder - In: The World Bank Economic Review 23 (2009) 1, pp. 119-140

This case study of fiscal sustainability in Turkey after the crisis in 2001 reviews and extends quantitative approaches to fiscal sustainability analysis and brings them together in a user-friendly tool applicable in a data-sparse environment. It combines a dynamic simulations approach with a...

Persistent link: https://www.econbiz.de/10015360577

Internal organisational factors influencing corporate social and ethical reporting : Beyond current theorising

Adams, Carol A. - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 223-250

Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social,...

Persistent link: https://www.econbiz.de/10014640916

A literary theory perspective on accounting : Towards heteroglossic accounting reports

Macintosh, Norman B.; Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 184-222

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …

Persistent link: https://www.econbiz.de/10014640922

Accounting/art and the emancipatory project: some reflections

Gallhofer, Sonja; Haslam, Jim - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 23-44

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and...

Persistent link: https://www.econbiz.de/10014641569

Strong structuration theory and accounting information: an empirical study

Feeney, Orla; Pierce, Bernard - In: Accounting, Auditing & Accountability Journal 29 (2016) 7, pp. 1152-1176

) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of … actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a … understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones …

Persistent link: https://www.econbiz.de/10014642398

The role of identity and image in shaping management accounting change

Taylor, Lynda C.; Scapens, Robert W. - In: Accounting, Auditing & Accountability Journal 29 (2016) 6, pp. 1075-1099

Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an...

Persistent link: https://www.econbiz.de/10014642626

A framework for stakeholder management and corporate culture

von Meding, Jason; McAllister, Keith; Oyedele, Lukumon; … - In: Built Environment Project and Asset Management 3 (2013) 1, pp. 24-41

Purpose – This paper aims to investigate the link between two knowledge areas that have not been previously linked conceptually: stakeholder management and corporate culture. Focussing on the UK construction industry, the research study demonstrates mutual dependency of each of these areas on...

Persistent link: https://www.econbiz.de/10014677725