This paper investigates three basic qualitative epithets of Government Financial Statements. These are the adequacy of the financial reporting statements in meeting the information need of diverse user groups in the country, reports utilization, and compliance of the statements with the...

This paper studies the effects of nursing home unionization on numerous labor, establishment, and consumer outcomes using a regression discontinuity design. We find negative effects of unionization on staffing levels and no decline in care quality, suggesting positive labor productivity effects....

This paper investigates how demographic change affects the financial sustainability of a defined benefit pay-as-you-go social security system in an environment with collective bargaining on the labor market. Temporary equilibrium analysis shows that the contribution rate decreases, if the...

Employees are one of the most important stakeholders in organisations but their interests are often neglected by employers, particularly from the perspective of trade unionism that plays an essential role in safeguarding employee interests. Currently, the existing legislation has discouraged...