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Optimal Provisional Estimation in Short-term Surveys

Gismondi, Roberto - In: Rivista di statistica ufficiale 11 (2009) 2-3, pp. 5-34

late respondents as well. The revision is the difference (absolute or percent) between final and provisional estimates. In … reducing the average revision. Their properties are evaluated from a theoretical point of view and on the basis of an empirical …

Persistent link: https://www.econbiz.de/10010631741

Everyone hates privatization, but why? Survey evidence from 28 post-communist countries

Denisova, Irina; Eller, Markus; Frye, Timothy; … - In: Journal of Comparative Economics 40 (2012) 1, pp. 44-61

Studies of mass support for economic reform reveal a simple conclusion: Everyone hates privatization. Yet whether respondents hold this view due to a preference for state property or concerns about the legitimacy of privatization is unclear. We test these arguments using a 2006 survey of 28,000...

Persistent link: https://www.econbiz.de/10010574232

Differences between the nominal values of the gross domestic product and the provisional and semi-final variant

VOINEAGU, Vergil - In: Theoretical and Applied Economics XVIII(2013) (2013) 3(580), pp. 53-60

The sensitive statistical indicators, among which the gross domestic product is a significant one, have been always, mainly during the periods of economic and financial crises, analyzed from all points of view: from the data sources and construction to the processing and dissemination.

Persistent link: https://www.econbiz.de/10010633206

DIE NEUREGELUNG DES IFRS 10 ZUR ABGRENZUNG DES KONSOLIDIERUNGSKREISES – DIE ANWENDUNG DES EINHEITLICHEN BEHERRSCHUNGSMODELS AUF DIE ERFASSUNG VON STRUKTURIERTEN UNTERNEHMEN IM KONZ...

Häfele, Markus - In: Interdisciplinary Management Research 9 (2013), pp. 767-779

In the past entities varied in their application of the control concept (IAS 27 and SIC-12) in circumstances in which a reporting entity controls another entity but holds less than a majority of the voting rights of the entity, and in circumstances involving agency relationships (IFRS 10.IN3)....

Persistent link: https://www.econbiz.de/10010968898

A policy analysis of the EU Emissions Trading System and its crisis

Ruf, Julia Anna - 2017

. Therefore, the policy process of the revision of the EU Emissions Trading System for its third phase is analysed. The research …

Persistent link: https://www.econbiz.de/10011595853

Transparency would help to address the audit market problem: Response to the consultation on the Interim Report of the Market Participants group on choice in the UK audit market

Véron, Nicolas - 2006

Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the audit market problem' resulting from the presence of only four international audit networks. Eventhough serious problems would be created by the disappearance of one of...

Persistent link: https://www.econbiz.de/10010293548

Mandatory auditor choice and small firm finance: Evidence from Finland

Hyytinen, Ari; Väänänen, Lotta - 2004

We study the capital market implications of mandatory auditor choice. This regulatory intervention provides us with an instrument that can be used to examine the role of asymmetric information in the market for small business finance. We propose, in particular, a new exogenous measure of...

Persistent link: https://www.econbiz.de/10010285073

Predictability of Euro area revisions

Glass, Katharina - 2018

revision errors, this is the first application of the nonparametric approach to examine revisions. Moreover, to gain robustness … biased, and revision errors are not optimal forecast errors. …

Persistent link: https://www.econbiz.de/10011985266

Revision der IAB-Arbeitszeitrechnung 2019: Grundlagen, methodische Weiterentwicklungen sowie ausgewählte Ergebnisse im Rahmen der Generalrevision 2019 der Volkswirtschaftlichen Ges...

Wanger, Susanne; Hartl, Tobias; Zimmert, Franziska - 2019

überarbeiten und zu aktualisieren. Ein Schwerpunkt der Änderungen innerhalb der AZR im Rahmen der Revision 2019 ist die Integration … zunächst die Grundkonzeption der AZR vorgestellt und dargelegt, welche Änderungen an den Berechnungen der AZR im Rahmen der VGR-Revision …This report documents reasons, methods and results of the general revision 2019 of the IAB working-time measurement …

Persistent link: https://www.econbiz.de/10012110791

Rechnungslegung und Prüfung von Mobilien-Leasinggesellschaften

Nemet, Marijan; Hülsen, Angelika - In: Leasing - Wissenschaft & Praxis 7 (2009) 1, pp. 19-36

Seit dem Jahressteuergesetz 2009 und den damit verbundenen KWG-Änderungen unterliegen Finanzierungsleasing-Unternehmen der Bank-Aufsicht. Während des Gesetzgebungsverfahrens standen steuerliche und aufsichtsrechtliche Themen aufgrund ihrer Bedeutung im Fokus. Weitgehend unbemerkt führten die...

Persistent link: https://www.econbiz.de/10010309660