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TAX EXPENDITURES AND THE PROBLEM OF ACCOUNTING FOR GOVERNMENT.

BRADFORD, D.F. - Woodrow Wilson School of Public and International … - 1989

Persistent link: https://www.econbiz.de/10005478764

Managerial Power and Rent Extraction in the Design of Executive Compensation

Bebchuk, Lucian Arye; Fried, Jesse; Walker, David I - C.E.P.R. Discussion Papers - 2002

This Paper develops an account of the role and significance of managerial power and rent extraction in executive compensation. Under the optimal contracting approach to executive compensation, which has dominated academic research on the subject, pay arrangements are set by a board of directors...

Persistent link: https://www.econbiz.de/10005114260

An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

Blanthorne, Cindy; Kaplan, Steven - In: Accounting, Organizations and Society 33 (2008) 7-8, pp. 684-703

A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity...

Persistent link: https://www.econbiz.de/10005114964

Public Finance, Security, and Development: A Framework and an Application to Afghanistan

Byrd, William; Guimbert, Stephane - Economics Research, World Bank Group - 2009

Security is increasingly viewed as a key condition for economic growth and development. The authors argue that the work and impact of all development partners would be enhanced if the multiple linkages between public finance, security, and development were explicitly taken into account. At the...

Persistent link: https://www.econbiz.de/10005115969

Low-Income Countries' Access to Private Debt Markets

Hostland, Doug - Economics Research, World Bank Group - 2009

Private debt flows to developing countries surged to record levels over the period 2003-07. A few low-income countries have gained access to the international bond market but the bulk of the flows have continued to go to just a few large middle-income countries. Most low-income countries still...

Persistent link: https://www.econbiz.de/10005116302

The Role of Accounting in the German Financial System

Leuz, Christian; Wüstemann, Jens - Center for Financial Studies - 2003

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather "uninformative". This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

Persistent link: https://www.econbiz.de/10005120790

ACCOUNTING, AMORTIZATION, FISCALITY – A TRIO STILL GENERATING DEBATE

Brabete, Valeriu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9, pp. 20-27

Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...

Persistent link: https://www.econbiz.de/10005120951

The Audit Planning Visit: Meeting AECC Objectives in the Audit Classroom

Baldiga, Nancy - Department of Economics and Accounting, College of the … - 1998

In the traditional cycle approach to the auditing course, students are introduced to the public accounting profession …. Evaluations provided by past participants suggest that the exercise effectively integrates Accounting Education Change Commission …

Persistent link: https://www.econbiz.de/10005429861

Cumulative effect of a change in accounting principle: remove it from the income statement

Cosmin, Lungu Ionut; Dumitru, Andreea Paula - In: Romanian Economic Business Review 1 (2006) 3, pp. 88-92

The comprehensiveness of income, a key definition in accounting, remains contentions despite decades of debate. A …

Persistent link: https://www.econbiz.de/10005439858

Does New European Directive Change Czech Accounting?

Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140

The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...

Persistent link: https://www.econbiz.de/10011194609