Purpose – This paper aims to illustrate the trends of income growth and income inequality and examines the dynamics and determinants of income mobility in rural China from 2003 to 2006. Design/methodology/approach – The authors decomposed the Gini coefficient by different sources and...

Abstract Aggressive legalism, a trade policy-making strategy targeted at actively utilizing WTO rules to defend trade interests, has greatly benefited major Eastern Asian countries in past years. This paper examines whether this strategy should be promoted around greater Asia in this era. First,...

Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In this paper, using the Georgia Comprehensive Annual Financial Report (CAFR) and interviews with practitioners, we examine the...