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We investigate for a positive relation between growth and the aggressiveness of accounting choices. The motivation is … that this relation is an unexamined and very general implication from most existing theories and types of accounting choice … ability to increase income because an “aggressive” accounting choice will only increase earnings for growing firms and will …
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We present a multi-country theory of economic growth in which countries are connected by a network of mutual knowledge …
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We present a multi-country theory of economic growth in which countries are connected by a network of mutual knowledge …
Persistent link: https://www.econbiz.de/10010253459
We present a multi-country theory of economic growth in which countries are connected by a network of mutual knowledge …
Persistent link: https://www.econbiz.de/10010255056
In this paper, we propose a new approach to represent a country's outward orientation. Prior work mostly uses indicators of aggregate trade intensity, trade policy or trade restrictiveness. Our approach offers a broader perspective as it measures a country's level of integration not only by its...
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