Search results for "FINANCE"
showing 10 items of 4676 documents
The engagement of auditors in the reporting of corporate social responsibility disclosure
2018
In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making proces…
Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
2000
While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?
School-to-Work Transition of Engineering graduates and PhDs in France: which consequences from a new tax credit for employers who hire young PhD grad…
2018
International audience; French governments have taken many initiatives towards strengthening the employability of PhD graduates in the private sector. The "Young Doctors Program" (DJD) was introduced in 1999 in order to encourage R&D employers to hire recent PhD graduates by atargeted measure of the Research Tax Credit. Since 2008, it has provided a substantial cost reduction if firms recruit recent PhD graduates. Our research seeks to address the positive impact of this program by examining the consequences such cost reduction have on the beginning of the careers of PhDs and graduates in engineering. Data from two national follow-up surveys conducted in 2007 and 2013 are analyzed to determ…
Un établissement public peut-il interdire le règlement en espèces ?
2019
National audience; Le tribunal administratif de Dijon botte en touche
La production et valorisation des compétences sur le marché du travail : des approches néo-classiques à l'économie des conventions
2003
This research starts from human capital theory to study the production and valorization of competences in the labor market. Using the potentials and constraints of the neo-classical approach, the incorporation of other areas of economic science as well as other social sciences contributions are proposed. We believe that the key notions economics of education - human capital and wages, are necessary but they are inadequate to explain the level of individual competence or his level of remuneration. We propose a coherent integration of the theoretical and methodological tools of economics of education as well as of the economics of conventions and economics of human resources. And it includes …
Urban poverty: Measurement theory and evidence from American cities
2021
AbstractWe characterize axiomatically a new index of urban poverty that i) captures aspects of the incidence and distribution of poverty across neighborhoods of a city, ii) is related to the Gini index and iii) is consistent with empirical evidence that living in a high poverty neighborhood is detrimental for many dimensions of residents’ well-being. Widely adopted measures of urban poverty, such as the concentrated poverty index, may violate some of the desirable properties we outline. Furthermore, we show that changes of urban poverty within the same city are additively decomposable into the contribution of demographic, convergence, re-ranking and spatial effects. We collect new evidence …
Long term memories of developed and emerging markets: using the scaling analysis to characterize their stage of development
2004
The scaling properties encompass in a simple analysis many of the volatility characteristics of financial markets. That is why we use them to probe the different degree of markets development. We empirically study the scaling properties of daily Foreign Exchange rates, Stock Market indices and fixed income instruments by using the generalized Hurst approach. We show that the scaling exponents are associated with characteristics of the specific markets and can be used to differentiate markets in their stage of development. The robustness of the results is tested by both Monte-Carlo studies and a computation of the scaling in the frequency-domain.
"Table 7" of "Search for supersymmetry with jets, missing transverse momentum and at least one hadronically decaying $\tau$ lepton in proton-proton c…
2012
The observed CLS values in the Lambda and tan(beta) plane. Note that bins with zero content in both Lambda abd Tan(Beta) have been omitted.
Estimation des modèles dynamiques à erreurs composées avec autocorrélation par la méthode des variables instrumentales
1996
In this paper, we consider a dynamic error-components models with autocorrelated disturbances. We analyse the efficient estimation procedure of autocorrelation parameter and we try to find out whether moment conditions of a dynamic model without autocorrelation are valid when the model includes autocorrelation. We propose two efficient estimation methods of autocorrelation parameter in addition to Baltagi and Li (1994) estimator. We show that all moment conditions of a dynamic model without autocorrelation are not valid in dynamics errors-components models with autocorrelated disturbances.
Behaviour of common estimators in dynamic error-components models with autocorrelated disturbances
1997
The purpose of this paper is to make a presentation of the properties of a set of estimators comprising the within, between, OLS and GLS estimators in the study of dynamic error - components models with autocorrelated disturbances. We underline in this study the importance of the statistical distribution governing the initial values for the process and the structure of xit variable for the limiting values of the estimators when the temporal dimension is fixed but the individual dimension N grows indefinitly.