extent does it affect the benefits and barriers involved in the process approach implementation? It has been observed that … implementation of the quality system does not automatically guarantee any external benefits resulting from the process orientation …

We study the sustainability of pension systems using a life-cycle model with distortionary taxation that sets an upper … welfare of a number of policies often advocated to improve the sustainability of pension systems. New tax data on dynamic …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

In this study, I examine whether firms and executives with long-term political connections through contributions and … are prosecuted by the SEC. Contributions to politicians in a strong position to put pressure on the SEC are more effective …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

benefits of accommodating the demands of their stakeholders who may rely more on cash flows or have direct access to management …-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA … evidence of differences in accounting practices to a broader set of countries, but mainly by suggesting an economic explanation …