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explore the link between audit market regulation and the abovementioned objectives. The staggered implementation between 2002 … and 2014 across the sample countries allows better identification of the role of audit market regulation than in single …
Persistent link: https://www.econbiz.de/10012973253
We empirically analyze the determinants of regulatory costs associated with accounting, audit and tax rules in the European Union. Regulatory costs include transfer payments from losers to beneficiaries of such legislation. Hence, building upon a novel dataset, we estimate regulatory costs as...
Persistent link: https://www.econbiz.de/10013000890
, cause fewer spills of HF fluids and wastewater and use fewer hazardous chemicals. Turning to how transparency regulation …
Persistent link: https://www.econbiz.de/10015075437
regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …
Persistent link: https://www.econbiz.de/10012935619
regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … regulation, we highlight the challenges with: (i) quantifying regulatory costs and benefits, (ii) measuring disclosure and … when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and …
Persistent link: https://www.econbiz.de/10012998739
We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of …. These results are generally consistent with the observed development of accounting regulation …
Persistent link: https://www.econbiz.de/10012900743
understanding of these effects. Based on the explicitly stated objectives of the EU's so-called 'IAS Regulation', we distinguish … the effectiveness of the IAS Regulation. We provide specific guidance for future research in this field. …
Persistent link: https://www.econbiz.de/10010281486
The paper focuses on the cost characteristics of Internet technology and on the question whether there are monopolistic bottlenecks in Internet services which justify regulatory intervention into the market. The analysis is prompted by a discussion which followed the MCI and Worldcom merger in...
Persistent link: https://www.econbiz.de/10013066125
In this paper, I estimate the impact of heterogeneity in non-tariff measures policies on countries’ global value chain-related trade and its backward and forward components. I first build a regulatory distance index, which measures the degree of dissimilarity in non-tariff measure structures...
Persistent link: https://www.econbiz.de/10014080397
, challenge antitrust and regulation policy. The paper focusses on the theoretical and methodological basis provided by the New … specific view of NIE at industrial organization, antitrust and regulation, discusses three current issues -- the European … antitrust policy concerning complex vertical contracts, regulatory reform of the electricity industry and the allocation of …
Persistent link: https://www.econbiz.de/10014114861