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The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of IFRS adoption, which also allowed comparing the...
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This paper uses highly detailed, quarterly data for five major industrialized economies to estimate the impact of macroeconomic fluctuations on import protection policies over 1988:Q1 - 2010:Q4. First, estimates on a pre-Great Recession sample of data provide evidence of two key relationships....
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the USA. Method: A systematic literature review was conducted to examine English-language studies that identified barriers … to HIE in Canada and the USA between 1995 and 2016. Electronic databases, backward searching and expert consultations … these countries. Privacy concerns and a lack of stakeholder buy-in are recurring barriers over time in the USA. Low adoption …
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This study examines the economic impact on Austria of three possible new EU free trade agreements: (1) an EU-US agreement; (2) an EU-Canada agreement; and (3) an EUArmenia/Georgia/Moldova agreement. This is done with a computational model of the global economy. The trade agreements are modeled...
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