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income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that … sample of IFRS banks from 2006 to 2015, we find that recognized OCR gains and losses are negatively related to stock returns … de l’IAS 39 par l’IFRS 9. À l'aide de la méthodologie de l'étude d’événements, je décèle que les banques qui ont accumulé …
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A federal government tries to force local governments to implement welfare optimal tolling and investment. Welfare optimal tolling requires charging for marginal external costs. Local governments have an incentive to charge more than the marginal social cost whenever there is transit traffic. We...
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