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(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … of IFRS convergence and adoption within China and the USA. Additional research opportunities exist by examining how … information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS …
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Does the nationality of migrants arriving in any particular territory make a difference for long-term economic development? Have Irish, German or Italian settlers arriving in the US at the turn of the 20th century left an institutional trace which determines economic development differences to...
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This paper presents information on wage bargaining institutions, collected using a standardised questionnaire. Our data …-setting institutions. …
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in countries with different labor market institutions. If labor market institutions raise the relative wage of unskilled …. Instead in the US, where wage-compressing institutions are weaker, firms invest more in high-skilled workers. We provide …
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