Showing 51 - 60 of 611
Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International...
Persistent link: https://www.econbiz.de/10011212216
Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of fair value accounting of biological assets. In order to...
Persistent link: https://www.econbiz.de/10011212217
We assess U.S. monetary policy across time and frequencies in the framework of the Taylor Rule (TR). First, we portray the deviations between policy interest rates and the TR-prescribed rates with a set of continuous wavelet tools, comprising the coherency, phase-difference and gain. Then, using...
Persistent link: https://www.econbiz.de/10011268342
This study aims to assess nurses’ motivation and satisfaction and measure the impact of socio-demographical and socio-professional variables, namely professional contract. A questionnaire was delivered to a sample consisting of 560 nursing professionals of the second major Hospital in...
Persistent link: https://www.econbiz.de/10011245924
We use the framework implicit in the model of inflation by Shone (1997) to address the analytical properties of a simple dynamic aggregate supply and aggregate demand (AS-AD) model and solve it numerically. The model undergoes a bifurcation as its steady state smoothly interchanges stability...
Persistent link: https://www.econbiz.de/10011250898
This paper proposes two types of AK-style endogenous growth models to test the physical capital accumulation hypothesis in a ‘typical’ developing country with multiple regimes: a strong version, in which technological progress is fully endogenous to capital accumulation, and a weaker...
Persistent link: https://www.econbiz.de/10011266427
In this paper I comment on Auray, Eyquem, and Pontineau (2012). I show that their introduction of sticky-prices into Ghironi \& Melitz (2005) framework is incorrect and generates a bias in simulation results. Additionally, I find that, by introducing sticky-prices into Ghironi \& Melitz (2005)...
Persistent link: https://www.econbiz.de/10009651583
In the first part of this paper the effects of trade cycles on economic growth are discussed to test the hypothesis of autocatalytic trade cycles, which indicates that more innovation is produced in countries that are a part of these cycles. Using United Nations data, a trade network is...
Persistent link: https://www.econbiz.de/10010533730
Assessing child well-being through composite summary indexes is one of the most recent developments regarding child well-being measurement. Using a new index that takes into account the children’s own perspectives, this paper presents empirical evidence on the main determinants of overall...
Persistent link: https://www.econbiz.de/10010538853
The rising interest in the creative economy has encouraged several authors both in the political and academic spheres to focus on creative industries and cultural activities and assess their effects on regional and national development. The issue of measurement has, however, limited the analysis...
Persistent link: https://www.econbiz.de/10010539819