Search results for "STANDARD"
showing 10 items of 3299 documents
IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies
2015
We analyse trends in inflation-adjusted audit and non-audit fees from 2003 to 2009 with the aim of identifying the impact of International Financial Reporting Standards (IFRS) in Spain, where (a) the shift from national to international accounting standards represented major changes and (b) the implementation process was conducted in 2005 for group accounts of listed companies and 2008 for the individual accounts. To that end, we build a well-tested audit and non-audit fee model based on 2003 and compare the actual with the predicted values had the accounting reforms not taken place. We report unexpected higher audit fees for the group accounts model in the years 2004, 2005 and 2006. A plau…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Variable selection in the analysis of energy consumption-growth nexus
2015
There is abundant empirical literature that focuses on whether energy consumption is a critical driver of economic growth. The evolution of this literature has largely consisted of attempts to solve the problems and answer the criticisms arising from earlier studies. One of the most common criticisms is that previous work concentrates on the bivariate relationship, energy consumption–economic growth. Many authors try to overcome this critique using control variables. However, the choice of these variables has been ad hoc, made according to the subjective economic rationale of the authors. Our contribution to this literature is to apply a robust probabilistic model to select the explanatory …
Il dovere di riservatezza dei dipendenti delle organizzazioni internazionali
2021
Apesar das diferenças estruturais e regulatórias que caracterizam as organizações internacionais individuais, a doutrina de hoje é unânime em afirmar a capacidade de cada organização de criar seu próprio sistema jurídico interno. A relação de trabalho dentro dessas organizações reproduz claramente muitas das características da relação de trabalho internas a um Estado e, embora haja uma falta de regras internacionais uniformes sobre o emprego, e cada organização internacional tenha absoluta autonomia jurídica e administrativa, é possível identificar certas obrigações e direitos dos funcionários internacionais que se replicam, de forma ampla e homogênea, na maioria das organizações. O artigo …
The Strategic Use of Innovation to Influence Environmental Policy: Taxes versus Standards
2015
Abstract This paper evaluates the strategic behavior of a polluting monopolist to influence environmental policy, either with taxes or with standards, comparing two alternative policy games. The first of the games assumes that the regulator commits to an ex-ante level of the policy instrument. The second one is the time-consistent policy game. We find that the strategic behavior of the firm is welfare improving and leads to more environmental innovation than under regulatory commitment if a tax is used to control pollution. However, the contrary occurs if an emission standard is used. Under commitment, it is shown that both policy instruments are equivalent. We conclude that the optimal env…
Overcomplying for profit
2005
To maximize their profit, multinationals can design and implement the same and toughest standard in all locations, regardless of domestic regulations. We discuss this kind of overcompliance and stress its underpinnings. Some potential extensions are suggested.
Market empowerment of the patient: the French experience.
2011
Through analysis of the French experience, this article explores the way economic policy has sought to encourage active, well-informed patients by giving them market power. The new status of the patient as consumer is based on two foundations: the endeavour to build a healthcare market and the activation of demand-based policies. The keystone of this new system is a conception of the market as a process constructed by economic policy. Recent measures such as the standardization of care and the introduction of incentives to respect a treatment pathway then constitute effective levers to establish a free-market rationale.
Is the tourism–economic growth nexus time-varying? Bootstrap rolling-window causality analysis for the top 10 tourist destinations
2017
This article explores the time-varying causal nexus between tourism development and economic growth for the top 10 tourist destinations in the world, namely China, France, Germany, Italy, Mexico, t...
Determinants of COVID-19 Vaccine Rollouts and Their Effects on Health Outcomes
2022
Background Vaccination against the coronavirus disease (SARS-CoV-2) is understood to be the key way out of the COVID-19 pandemic. Limited evidence exists on the determinants of vaccine rollouts and their health effects at the country level. Objective Examine the determinants of COVID-19 vaccine rollouts and their effects on health outcomes. Methods Ordinary least squares regressions with standard errors clustered at the country level for Cross-section and Panel daily data of vaccinations and various health outcomes (new COVID-19 cases, fatalities, intensive care unit (ICU) admissions) for an unbalanced sample of about 200 countries during the period 16 December 2020 to 20 June 2021. Results…
Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
2000
Two different forces are involved in the international harmonization of accounting: institutional endeavours to harmonize accounting internationally by developing common accounting rules and reporting standards, and spontaneous efforts by ‘global players’ to adopt accounting methods that will improve communication with users in other countries. These two developments are proceeding side by side, generally reinforcing one another but occasionally moving independently. This paper is primarily concerned with the process of harmonization of financial accounting within the European Union. The hypothesis we want to test is that, in spite of the obstacles to the harmonization of regulations in the…