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Is Europe's Glass Half-Full or Half-Empty? The Taxation of Alcohol and the Development of a European Identity
Lubkin, Gregory P. - Jean Monnet Chair - 1996
Persistent link: https://www.econbiz.de/10009151194
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An empirical research on enterprise trust after the economic crisis in Korea: accounting systems
Lee, Mi Sook; Ahn, Hong Bok - In: International Journal of Economics and Business Research 3 (2011) 1, pp. 93-102
This study reports the results of a survey of the Korean public's attitude towards and recognition of accounting information after the economic crisis. This study also demonstrates that the majority of Koreans do not trust the Korean political, economic, social, cultural and business...
Persistent link: https://www.econbiz.de/10009352447
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The IPSAS implementation and the use and usefulness of accounting information : a comparative analysis in the Iberian Peninsula
Gomes, Patrícia; Brusca, Isabel; Fernandes, Maria José; … - In: Journal of public budgeting, accounting & financial … 35 (2023) 1, pp. 12-40
Persistent link: https://www.econbiz.de/10013553431
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El sistema de información contable del Hospital San Julián de Albacete entre 1838 y 1859. (Accounting information at the Hospital San Julian in Albacete among 1838 and 1859).
Pérez, López; Mar, María del; Pérez Morote, Rosario - In: De Computis "Revista Española de Historia de la … (2007) 6, pp. 55-117
En el presente trabajo abordamos el estudio del sistema hospitalario de la provincia de Albacete, concretamente del Hospital de San Julián durante el período comprendido entre 1838 y 1859, cuando su gestión corría a cuenta de la Junta Municipal de Beneficencia. Hemos analizado la...
Persistent link: https://www.econbiz.de/10005061721
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Why the initial regulation of financial innovations is decisive : regulatory arbitrage and off-balance-sheet leasing in Germany
Friedrich, Jan; Thiemann, Matthias - 2018
development of financial innovations by exploring the emergence and initial legal framing of off-balance-sheet leasing in Germany … uncertainties. This was about to change after the initial legal framing of leasing in the 1970's which eliminated those legal … uncertainties and off-balance-sheet leasing entered into a stunning period of growth while laying the foundation of a regulatory …
Persistent link: https://www.econbiz.de/10011843087
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Unlocking Economic Systems with Agent-Based Computational Economics : The Eu Leasing Market
Voudouris, Vlasios - 2008
economics. In this framework, models of economic systems are viewed as a collection of multi-scale and structured agents … potential advantages and disadvantages of the framework for the study of economic systems using the EU leasing market. This … enables us to formulate an initial frame representation of major economic agents for the EU leasing market. We predicted the …
Persistent link: https://www.econbiz.de/10012768650
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A Note on Leases
Hopkins, Justin - 2020
This technical note explains how to account for leases under Accounting Standards Codification 842. This new addition to US generally accepted accounting principles became effective for fiscal years beginning after December 15, 2019. The note provides broad treatment for how a lessee will...
Persistent link: https://www.econbiz.de/10012832547
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State ownership and the structuring of lease arrangements
Zhang, Shanshan; Liu, Chang - In: The journal of corporate finance : contracting, … 62 (2020), pp. 1-23
Persistent link: https://www.econbiz.de/10012239343
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Leasing as Capital Reallocation
Li, Kai; Xu, Yiming - 2022
In this paper, we argue that leasing is an important alternative way of capital reallocation. We propose a broader … empirical patterns and demonstrate the role of leasing in facilitating capital reallocation …
Persistent link: https://www.econbiz.de/10014244970