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The 'rules vs. principles' debate reappearing in the accounting literature has parallels in many disciplines and thematic links to many more. The purpose of this paper is to consider some of these links and to suggest an explanatory taxonomy based on the 'open question argument' drawn from...
Persistent link: https://www.econbiz.de/10008755494
This paper identifies the corporate governance characteristics of small and medium companies in Poland. Since Polish SME derive from various origins and deliver different characteristics, therefore three main forms of companies are analysed. The research identifies the corporate governance...
Persistent link: https://www.econbiz.de/10008755592
emissions from transport will require a mixture of the use of price, regulation and investment. But more efficient transport …
Persistent link: https://www.econbiz.de/10008755607
A crisis of microfinance in Andhra Pradesh (AP) is of highest interest to microfinance practitioners and scholars and politicians around the world, because some of the world’s largest microfinance institutions (MFIs) are based out of AP. The current crisis has shaken microfinance in India and...
Persistent link: https://www.econbiz.de/10008756309
This paper considers the impact of European telecom regulation on the value of affected companies. Employing a … repeating ARGARCH model, I compare the effect of three types of regulation which are categorized based on the addressed subject …, i.e. cross-market, country-specific and company-specific regulation. While standard event study approaches are a special …
Persistent link: https://www.econbiz.de/10008756427
Developed countries apply different security mechanisms in regulation to protect defined pension benefits: solvency …
Persistent link: https://www.econbiz.de/10008763230
There was a systemic failure of financial regulation: senior policymakers repeatedly enacted and implemented policies …
Persistent link: https://www.econbiz.de/10008763380
Pricing of Internet access has been characterized by two properties. Parties are directly billed only by the Internet Service Provider (ISP) through which they connect to the Internet and the ISP charges them on the basis of the amount of information transmitted rather than its content. These...
Persistent link: https://www.econbiz.de/10008763998
, corruption and ex-post renegotiation. Other defects are found in the planning stages of the works. These problems are due in part …; iii) stronger anti-corruption measures; iv) more standardized planning and, for the more complex auctions, competitive …
Persistent link: https://www.econbiz.de/10008764021
Based on the economic literature and international comparison, the paper examines the adequacy of the terms of Italian project financing contracts to build and operate public works, and identifies potential areas for improvement. We analyze the main contractual content of the public works...
Persistent link: https://www.econbiz.de/10008764022