Multinational companies doing business in Latin America, and elsewhere in the world, must comply with individual countries’ financial reporting and financial market rules and local legislation when disclosing financial information. This research assesses international financial reporting...

This paper examines what business competencies a learner of English as a Foreign Language (EFL) can develop while developing communicative competence in English. The analysis is focused on the business competencies undergraduate students at the Administration Faculty of Universidad Michoacana de...

According to the existing evidence some higher education admission tests may be screening out students who, despite a relative lack of specific knowledge, possess as much intellectual ability as their peers. If this is the case, students from disadvantaged socioeconomic backgrounds are likely to...

First year students at the Pontificia Universidad Católica de Chile, one of the leading Chilean universities, are randomly assigned to their first semester college class groups. This paper takes advantage of this natural experiment in order to robustly estimate the impact of peer...

The interest of this paper is to show the effect of the action of the public power over the management of public expenditure on education. Our empirical attempt tries to clarify the direct and indirect effects of the efficiency of the government on the development of public spending for the...

University fees have recently trebled in England and there are fears that many young people may be put off from participating in further and higher education - especially those from low income backgrounds. This could exacerbate inequalities that are already very stark in the UK. In this paper,...

This paper analyzes the eect of the average level of intelligence on different measures of the quality of institutions, using a 2006 cross-sectional sample of 113 countries. The results show that average IQ positively affects all the measures of institutional quality considered in our study,...

School accountability systems based on high-stakes testing of students have become ubiquitous in the United States, and are now federal policy as well. This paper identifies a previously-unresearched method through which schools faced with potential sanctions may 'game the system' in order to...

Violence in and around schools has drawn increasing attention lately from both the public and policy makers. Despite the importance of the problem, however, research on this topic has been limited. In this paper I analyze how local violence affects high school graduation, college attendance, and...

Initial inequality in endowments and opportunities, together with low average levels of endowments, can create constituencies in a society that combine to paralyze reforms, even though the status quo hurts them collectively. Each constituency prefers reforms that expand its opportunities, but in...