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This paper describes the compilation of the Global Debt Database (GDD), a cutting-edge dataset covering private and public debt for virtually the entire world (190 countries) dating back to the 1950s. The GDD is the result of a multiyear investigative process that started with the October 2016...
Persistent link: https://www.econbiz.de/10011852657
Countries increasingly rely on independent fiscal councils to constrain policymakers' discretion and curb the bias towards excessive deficits and pro-cyclical policies. Since fiscal councils are often recent and heterogeneous across countries, assessing their impact is challenging. Using the...
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Undervaluation of the currency is generally believed to affect growth through two main transmission channels: the 'capital accumulation channel' and the 'total factor productivity (TFP) growth channel'. This paper carries out the first empirical investigation on the TFP growth channel. More...
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This paper examines empirically one of the most popular views in international economics, yet barely tested: undervaluation of the currency is a “beggar-thy-neighbor” policy. It assesses simultaneously the two closely related implications of the beggar-thy-neighbor view: (i) undervaluation...
Persistent link: https://www.econbiz.de/10014039646
Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the...
Persistent link: https://www.econbiz.de/10014667143
Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...
Persistent link: https://www.econbiz.de/10014667147