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Multinational Banks operate on a wider economic and geographical spectrum and are faced with vast challenges in each economic territory. There is however general observation that multinational banks do not make proper disclosures on portfolios operating in hyperinflationary economies as outlined...
Persistent link: https://www.econbiz.de/10013104221
This study explores the impact of societal trust on the economic behavior of nonprofit organizations. Although prior studies reveal that trust has a positive impact on the economic behavior of for-profit firms, the institutional differences between the two organization types make it unclear...
Persistent link: https://www.econbiz.de/10012935971
In contrast to the disappearing dividends view, we predict that variability in dividend payments increases investor demand for dividend information and analysts respond to this demand by producing informative dividend forecasts. We examine dividend payers from 16 countries spanning 2000–2013...
Persistent link: https://www.econbiz.de/10013003188
This article discusses a small scale pilot to harmonise three Bank of England statistical and regulatory data forms. The primary purpose of the pilot was to assess opportunities for improved operational efficiency in regulatory reporting. The broader purpose was to demonstrate how common data...
Persistent link: https://www.econbiz.de/10013004893
In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model predicts that: (1) audit fees increase monotonically with the strength or strictness of a country’s legal liability regime; (2) given a legal...
Persistent link: https://www.econbiz.de/10014027949
reputational incentives and disincentives for tax avoidance. It ends with a short discussion of the early research following recent …
Persistent link: https://www.econbiz.de/10014356178
This paper uses contract theory to suggest simple contract designs that could be used by the Global Fund. Using a basic …
Persistent link: https://www.econbiz.de/10012997721
eine komparative Rechnungslegungstheorie. Eine Besinnung auf die ökonomische Theorie ist – auch ausgelöst durch die … Prägung durch die ökonomische Theorie – und nicht vornehmlich durch die Anwender – erhielt.3 Es ist das Ziel des Aufsatzes …, einen Beitrag zu einer institutionenökonomischen Theorie der Rechnungslegung zum Zweck der Bestimmung von …
Persistent link: https://www.econbiz.de/10010316236
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