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Resource Accounting in Measures of Unsustainability: Challenging the World Bank's Conclusions

Neumayer, Eric - In: Environmental & Resource Economics 15 (2000) 3, pp. 257-278

The World Bank has recently published acomprehensive study of environmental and resourceaccounting, covering 103 countries (World Bank1997a). The study concludes that many Sub-Saharan,Northern African and Middle East countries have hadnegative `genuine' saving rates over the last 20years and...

Persistent link: https://www.econbiz.de/10005722221

‘Relationship Banking and SMEs: A Theoretical Analysis’

Baas, Timo; Schrooten, Mechthild - In: Small Business Economics 27 (2006) 2, pp. 127-137

Reliable information on small- and medium-sized enterprises (SMEs) is rare and costly for financial intermediaries. Therefore relationship banking is often considered as the appropriate lending technique. In this paper we offer a theoretical model to analyze relationship banking and the pricing...

Persistent link: https://www.econbiz.de/10005722641

Market price accounting and depositor discipline in Japanese regional banks

Spiegel, Mark; Yamori, Nobuyoshi - Center for Pacific Basin Monetary and Economic Studies, … - 2004

We examine the determinants of Japanese regional bank decisions concerning pricing unrealized losses or gains to market. We also examine the impact of these decisions on the intensity of depositor discipline, in the form of the sensitivity of deposit growth to bank financial conditions. To...

Persistent link: https://www.econbiz.de/10005724158

Capital account liberalization as a signal

Bartolini, Leonardo; Drazen, Allan - Federal Reserve Bank of New York - 1996

This paper presents a model in which a government's current capital controls policy signals future policies. Controls on capital outflows evolve in response to news on technology, contingent on government attitudes toward taxation of capital. When there is uncertainty over government types, a...

Persistent link: https://www.econbiz.de/10005726568

MANIPULATION OF THE FINANCIAL STATEMENTS

Danimir, Gulin - In: Revista Economica 40 (2008) 3, pp. 63-74

1998, an agreement between IOSCO (International Organisation of Securities Commission) and IASC (International Accounting … Standards Committee) on application of International Accounting Standards on American stock exchanges was consequently reached …. Since then, the concentration of quoted companies that use American standards (US GAAP) or International Accounting …

Persistent link: https://www.econbiz.de/10008556829

THE ACCOUNTING OF ASSET LIQUIDATION IN DISSOLVING COMPANIES

Marza, Bogdan; Sava, Raluca; Morosan, Adrian Taran - In: Revista Economica 47 (2009) 4-5, pp. 135-143

As complex socio-economic systems, companies are not characterized by stability but rather by change and transformation- being subject to the universal law of impermanence according to which everything that is the outcome of a combination of elements must necessarily dissolve when different...

Persistent link: https://www.econbiz.de/10008556840

The interrelations of decision‐making rationales around BSC adoptions in Finnish municipalities

Ilmari Rautiainen, Antti - In: International Journal of Productivity and Performance … 58 (2009) 8, pp. 787-802

accounting performance measurement (PM) adoptions in Finnish municipalities. Previous studies informed by new institutional … sociology (NIS), have tended to assume that accounting PM adoptions occur because of either “rational” or “institutional …

Persistent link: https://www.econbiz.de/10014796652

A cultural approach of embedding KPIs into organisational practices

Zakaria, Zamzulaila - In: International Journal of Productivity and Performance … 64 (2015) 7, pp. 932-946

suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural …

Persistent link: https://www.econbiz.de/10014798220

Measuring and reporting public sector outputs/outcomes

Hoque, Zahirul - In: International Journal of Public Sector Management 21 (2008) 5, pp. 468-493

adds to the existing public sector management and accounting literatures by suggesting that the construction and reporting … disseminate information on accounting and performance management in the changing public sector worldwide. …

Persistent link: https://www.econbiz.de/10014798974

Stakeholder salience and accounting practices in Tanzanian NGOs

Assad, Mussa J.; Goddard, Andrew R. - In: International Journal of Public Sector Management 23 (2010) 3, pp. 276-299

development of accounting practices and processes within two Tanzanian non‐governmental organisations (NGOs). Design … accountability relationships and accounting processes and practices within NGOs. Despite the often proclaimed NGOs' objective of … accounting functions in the NGOs were explained by the influence of dominant stakeholders, the credibility of the organisation …

Persistent link: https://www.econbiz.de/10014799058