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Interaktionseffekte zwischen Mindestlöhnen und Lohnsubventionen. Eine Analyse zur Beschäftigung in den USA und in Deutschland
Berthold, Norbert; Coban, Mustafa - In: Zeitschrift für Wirtschaftspolitik 64 (2015) 1, pp. 3-31
theoretisch offen. Die empirische Überprüfung für die USA ergibt, dass mit steigendem Mindestlohn die Beschäftigung an …
Persistent link: https://www.econbiz.de/10014630816
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Minijobs nach Einführung des Mindestlohns – Eine Bestandsaufnahme
Bachmann, Ronald; Dürig, Wolfgang; Frings, Hanna; … - In: Zeitschrift für Wirtschaftspolitik 66 (2017) 3, pp. 209-237
Zusammenfassung: Der vorliegende Artikel nutzt zwei Befragungen unter Arbeitnehmern und Arbeitgebern im Bereich der geringfügigen Beschäftigung für eine aktuelle Bestandsaufnahme der Minijobs und vergleicht die Ergebnisse mit der Situation vor Einführung des gesetzlichen Mindestlohns. Im...
Persistent link: https://www.econbiz.de/10014630877
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Auswirkungen des gesetzlichen Mindestlohns im Handwerk in Sachsen-Anhalt
Brautzsch, Hans-Ulrich; Schultz, Birgit - In: Zeitschrift für Wirtschaftspolitik 67 (2018) 2, pp. 125-152
Abstract This paper examines the effects of the minimum wage introduction in Germany in 2015 on the skilled crafts sector in Saxony-Anhalt. Using novel survey data on the skilled crafts sector in Saxony-Anhalt, we examine three questions: (1) How many employees are affected by the minimum wage...
Persistent link: https://www.econbiz.de/10014630894
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A framework for assessing the impacts of community‐based enterprises on household poverty
Teerakul, Nuttamon; Villano, Renato A.; Wood, Fiona Q.; … - In: Journal of Enterprising Communities: People and Places … 6 (2012) 1, pp. 5-27
' (CBEs') impacts on poverty reduction at the household level in northern Thailand, in the context of the UN Millennium …
Persistent link: https://www.econbiz.de/10014857914
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The influence of the ASEAN economic community on the future of the management accounting profession
Adhariani, Desi - In: Meditari Accountancy Research 28 (2020) 4, pp. 587-611
Purpose The purpose of this paper is to explore the perceptions of Indonesian management accountants (MAs) regarding the Association of South East Asian Nations (ASEAN) – ASEAN economic community (AEC), an integration initiative in Southeast Asia, and its impact on their profession. More...
Persistent link: https://www.econbiz.de/10014937063
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Domestic Fiscal Policy in a Monetary Union: What are the Spillovers? / Fiskalpolitik in einer Währungsunion: Internationale Auswirkungen
Welsch, Heinz - In: Jahrbücher für Nationalökonomie und Statistik 220 (2000) 3, pp. 327-342
Summary This paper examines the spillovers of domestic fiscal expansion in a monetary union. Such a policy action leads to cross-country crowding-out effects on the one hand and cross-country multiplier effects on the other. The overall effect is indeterminate a priori. The approach pursued is...
Persistent link: https://www.econbiz.de/10014608770
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IFRS adoption in ASEAN countries
Joshi, Mahesh; Yapa, Prem W. Senarath; Kraal, Diane - In: International Journal of Managerial Finance 12 (2016) 2, pp. 211-240
Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards...
Persistent link: https://www.econbiz.de/10014785494
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An investigation into the time scale for the emergence of a market for western clothing in Vietnam
Cooke, Sheila E. - In: Journal of Fashion Marketing and Management: An … 1 (1997) 2, pp. 154-182
This research investigates the market for Western clothing in Vietnam, one of the most under‐developed countries of South East Asia. The intention is to look at factors which will assist economic development in Vietnam because economic growth generally leads to greater GDP per capita and this...
Persistent link: https://www.econbiz.de/10014868176
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A risky tale of two countries
Nur Probohudono, Agung; Tower, Greg; Rusmin, Rusmin - In: Asian Review of Accounting 21 (2013) 3, pp. 257-272
Purpose – The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure) over the volatile 2007-2009 global financial crisis (GFC) time period between Indonesia and Malaysia...
Persistent link: https://www.econbiz.de/10014675968
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Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance
Adeneye, Yusuf Babatunde; Kammoun, Ines; Ab Wahab, Siti … - In: Sustainability Accounting, Management and Policy Journal 14 (2022) 5, pp. 945-977
, Singapore Stock Exchange and Stock Exchange of Thailand) over the period 2012–2019. The study adopts the OLS regression and …
Persistent link: https://www.econbiz.de/10015005974