We use the SEC’s 2007 decision that eliminates the reconciliation requirement for foreign listed private issuers (FPIs) reporting under IFRS as a natural experiment to examine whether IFRS and US GAAP produce accounting information of comparable quality. We conduct statistical analyses using a...

The shift to ambulatory care, initiated in Canada’s health care system in the 1990’s, consists in reducing the length of hospitals stays, delaying institutionalization and promoting home care. However, the supply for health and social support services is flawed in that seniors living in the...

Quebec, as most Western societies, is facing the ageing of its population, producing many economic, political and social impacts. One solution often considered is to rely on immigration to reduce, delay or even counter certain consequences. For this purpose, replacement migration is sometimes...

The ageing of the prison population under federal responsibility is a more and more obvious phenomenon in Canadian penitentiaries, as is the increase in the number of prisoners of 50 years and over. The stakes connected with these two phenomena are many and constitute major challenges for the...

We construct cohort working life tables for Canadian men and women aged 50 and older and, for comparison, corresponding period tables. The tables are derived using annual single age time series of participation rates for 1976-2006 from the master files of the Statistics Canada Labour Force...

This paper takes advantage of 2006 Census data, the Aboriginal Peoples Survey (APS) and the Canadian Community Health Survey (CCHS) to highlight some basic demographic trends among Older Aboriginal Peoples, their health status and their use of health services in the first part of this paper. In...

The question as to how society should support pharmaceutical (‘pharma’) innovation is both pertinent and timely: Pharma drugs are an integral component of modern health care and hold the promise to treat more effectively various debilitating health problems. The productivity of the pharma...

Objective – To identify the extent to which differences between Inuit and other residents of Canada’s North in a set of health behaviors and health service use related to cancer incidence and diagnosis can be accounted for by demographic, socio-economic and geographic factors. Study Design...

This paper considers the possible role of shifts in labour demand away from unskilled workers, combined with an institutionally- generated greater labour supply elasticity in Canada, in explaining the apparent secular increase in Canadian male unemployment, and in explaining the emergence of the...

Discussion of convergence in the European Union in recent years has centred on macroeconomic indicators, in line with requirements for participation in the single currency. But it is convergence of living standards that is an ultimate goal of European Integration - the greater "economic and...