Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International...

Despite the importance of human capital stock to the economic growth of countries, its analysis has been restricted to more developed countries or to cross-country samples from a set of countries. Due to a lack of estimates for this variable in less developed countries, it has not been possible...

It has been a decade since a landmark piece of work on child well-being measurement based on a summary index was developed in the United States, the Index of Child and Youth Well-Being. Several research studies, both in the U.S. and Europe, followed on from this work. However, improvements in...

The research on indicators on the state of child well-being is a growing field and one that has experienced several changes through time. Due to the growing supply of data on children, and in order to facilitate conclusions and tracking trends, researchers have been led to develop child...

Assessing child well-being through composite summary indexes is one of the most recent developments regarding child well-being measurement. Using a new index that takes into account the children’s own perspectives, this paper presents empirical evidence on the main determinants of overall...

Recent studies conclude that human capital should be a high priority because it is a key growth input, particularly in an increasingly knowledge based economy and an important lever of social cohesion policy. However, existing studies focusing on cross-country growth performance have produced...

The importance of promoting innovation has been elevated up to a status of official standard since the Lisbon European Summit in 2000. Here research and development (R&D) was singled out as an essential element of the foundation on which innovation could be built. R&D has been a growing area of...