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Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards

Eisenschmidt, Karsten - 2017

The authors present the idea of integrating prediction markets into the IASB's due process of accounting standards development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent and further substantiate literature claims that the...

Persistent link: https://www.econbiz.de/10012973424

Stability and Regime Change : The Evolution of Accounting Standards

Chen, Hui - 2019

We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of changing investor sentiment. When the market sentiment is moderate, if most of the business projects in the economy are successful, the economy will enter a stable high-disclosure...

Persistent link: https://www.econbiz.de/10012900743

Linguistic diversity, standardization, and disenfranchisement : measurement and consequences

Ginsburgh, Victor; Weber, Shlomo - In: The economics of language policy, (pp. 95-139). 2016

Persistent link: https://www.econbiz.de/10012024909

Board Gender Diversity and Corporate Innovation : International Evidence

Griffin, Dale W. - 2019

Using a novel database of firm patents and board characteristics across 45 countries, we examine both within- and cross-country determinants of board gender diversity and its relation to corporate innovation. Boards are more likely to include women in countries with narrower gender gaps, higher...

Persistent link: https://www.econbiz.de/10012897820

And yet it grows : crisis, ideology, and interventionist policy ratchets

Bjørnskov, Christian; Rode, Martin - 2016

or not governments implement more or less interventions depend on their core political ideology. We thus expect …

Persistent link: https://www.econbiz.de/10011554109

Top income shares in OECD countries : the role of government ideology and globalization

Dorner, Florian; Schinke, Christoph - 2018

This paper investigates how government ideology and globalization are associated with top income shares in 17 OECD … more under rightwing governments than under leftwing governments. The ideology-induced effect was stronger when … OECD countries. Government ideology does not turn out to have a statistically significant effect on top income shares in …

Persistent link: https://www.econbiz.de/10011794018

Donor ideology and types of foreign aid

Brech, Viktor; Potrafke, Niklas - 2013

We examine how donor government ideology influences the composition of foreign aid flows. We use data for 23 OECD …

Persistent link: https://www.econbiz.de/10009764976

The politics of IMF forecasts

Dreher, Axel (contributor); Marchesi, Silvia (contributor); … - 2007

Using panel data for 157 countries over the period 1999-2005 we empirically investigate the politics involved in IMF economic forecasts. We find a systematic bias in growth and inflation forecasts. Our results indicate that countries voting in line with the US in the UN General Assembly receive...

Persistent link: https://www.econbiz.de/10003764051

Political Ideology and Generosity Around the Globe

Pizziol, Veronica; Demaj, Xhiselda; Di Paolo, Roberto; … - 2023

captures one’s beliefs, values, and opinions about society: political ideology. We study the donation decisions of more than 46 … also examine the association between political ideology and national generosity without hypothesizing any direction. We … governance, which is found to have significant informative power in explaining the relationship between political ideology and …

Persistent link: https://www.econbiz.de/10014357548

The Long-Run Effect of Government Ideology on Economic Freedom

Murphy, Ryan - 2017

of the political ideology of the executive and dominant legislative party, by country, for the period 1928-1995 (from …

Persistent link: https://www.econbiz.de/10012947460

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