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Cash Use Across Countries and the Demand for Central Bank Digital Currency

Khiaonarong, Tanai - 2019

The level and trend in cash use in a country will influence the demand for central bank digital currency (CBDC). While access to digital currency will be more convenient than traveling to an ATM, it only makes CBDC like a bank debit card-not better. Demand for digital currency will thus be weak...

Persistent link: https://www.econbiz.de/10012889147

Disclosure Policy in a Mixed Market

Matsui, Kenji - 2018

This paper investigates the optimal disclosure strategy for private information in a mixed duopoly market, where a state-owned enterprise (SOE) and a joint-stock company compete to supply products. I construct a model where the two firms compete in either quantity or price, and uncertainty is...

Persistent link: https://www.econbiz.de/10012937745

An Investigation of Tax-Related Corporate Political Activity in China : Evidence from Consumption Bribery

Tang, Tanya Y. H. - 2020

-owned firms with weak political connections, and firms in competitive industries. Further evidence shows that the tax benefits …

Persistent link: https://www.econbiz.de/10012825590

How Taxing Is Tax Filing? Leaving Money on the Table Because of Hassle Costs

Benzarti, Youssef - 2017

taxpayers are time inconsistent they may forego large benefits even when hassle costs are relatively small due to …

Persistent link: https://www.econbiz.de/10012973396

Public Debt Accounting and Management in UK : Refunding or Refinancing? Or, the Strange Case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis

Biondi, Yuri - 2016

to transplant the IFRS to provide a balance sheet accounting representation of public administration, while favouring the …

Persistent link: https://www.econbiz.de/10013006607

Overview of U.S. State and Local Government Financial Reporting : A Reference for Academic Research

Kim, Won Jung - 2020

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers,...

Persistent link: https://www.econbiz.de/10012850876

The Importance of Budgetary Integrity in Controlling a Non-Residual Income Organizations (NRIO) Administrator

Wakabayashi, Toshiaki - 2020

In this paper, we discuss the role of budgetary integrity, the role of monitoring execution of the budget and the role of incentive contracts based on the performance when the principal controls the administrator of an NRIO via analytical research based on agency theory. In addition, we examine...

Persistent link: https://www.econbiz.de/10012856757

Are Governmental Expenditures Also Sticky? Evidence from the Operating Expenditures of Public Schools

Wu, TsingZai C. - 2019

Existing research on cost stickiness focuses primarily on for-profit companies. This study investigates cost behavior in the public sector, a new setting that deserves more research attention. Using unique data from public schools in Taiwan, we find that operating expenditures of public schools...

Persistent link: https://www.econbiz.de/10012861679

Comparability of Accounting Information : Implications of Accounting for Contributed Services

Meints, Jenna - 2015

I examine the variability and comparability in accounting for contributed services within US GAAP financial statements … investigates the extent of and the effects of comparability resulting from a given amount of detail in financial accounting … standards. Results are relevant to ongoing policy discussions of accounting standards' characteristics and resulting …

Persistent link: https://www.econbiz.de/10013016434

The Effectiveness and Potential Unintended Consequences of Caps on Municipal Taxation and Expenditures

Rose, Wilson - 2016

In this paper, I examine how municipalities are affected by tax and expenditure limitations (TELs). The main goals of TELs are to reduce the property tax burden of local residents and reduce the size of government. I find that these goals are generally met in the short run, however expenditures...

Persistent link: https://www.econbiz.de/10012983938