As of January 1, 2013, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia, Japan and New Zealand. In the United...

This paper explores the effects that skill and experience have on a baseball player's decision about whether to negotiate with his team or to enter into arbitration. The action taken by players who are eligible to file depends on their perceived trade-off between various types of risk such as...