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Accounting Integration issues of EU Member States
Kamela-Sowinska, Aldona - 2014
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … accountancy. In order to solve it, it is necessary to answer the question: 'who controls the processes of accounting integration …
Persistent link: https://www.econbiz.de/10012232260
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Accounting integration issues of EU member states
Kamela-Sowińska, Aldona - 2014
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … accountancy. In order to solve it, it is necessary to answer the question: "who controls the processes of accounting integration …
Persistent link: https://www.econbiz.de/10012001167
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Accounting integration issues of EU member states
Kamela-Sowińska, Aldona - In: Equilibrium : quarterly journal of economics and … 10 (2015) 2, pp. 223-236
Persistent link: https://www.econbiz.de/10011498982
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Book-Tax Gap. An Income Horse Race
Bovi, Maurizio - EconWPA - 2005
This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...
Persistent link: https://www.econbiz.de/10005125996
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Book-Tax Gap. An Income Horse Race
Bovi, Maurizio - Istituto Nazionale di Statistica (ISTAT) - 2005
This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...
Persistent link: https://www.econbiz.de/10005449500
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Uncovering real earnings management: Pay attention to risk-taking behavior
Alharbi, Samar; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous least squares approach, firm fixed effect,...
Persistent link: https://www.econbiz.de/10013200378
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Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development
Christensen, Hans B.; Maffett, Mark; Rauter, Thomas - 2020
We examine the impact of foreign corruption regulation on economic development in highcorruption- risk areas. We find that, after a mid-2000s increase in enforcement of the US Foreign Corrupt Practices Act (FCPA), economic activity (measured by nighttime luminosity) in African communities within...
Persistent link: https://www.econbiz.de/10013342576
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The role of the corporation in society : an alternative view and opportunities for future research
Serafeim, George - 2014
A long-standing ideology in business education has been that a corporation is run for the sole interest of its shareholders. I present an alternative view where increasing concentration of economic activity and power in the world's largest corporations, the Global 1000, has opened the way for...
Persistent link: https://www.econbiz.de/10010371358
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The Influence of Law and Economics on Law and Accounting : Two Steps Forward, One Step Back
Cunningham, Lawrence A. - 2011
's the story of the influence the field of law and economics has had on the domain of law and accounting. That influence …, accounting standard setting, state corporation law, and financial auditing. Affected areas include the nature of disclosure, the … and economics on law and accounting remain debated in many contexts …
Persistent link: https://www.econbiz.de/10013128942
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Economic Consequences of Equity Compensation Disclosure
Bertomeu, Jeremy - 2011
The primary role of equity compensation is to provide incentives to an effort-averse agent. Here, we show that the chosen level of equity incentives, when publicly disclosed, will also convey information about future earnings, causing two-way linkages between incentive compensation and financial...
Persistent link: https://www.econbiz.de/10013131447