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Goodwill Impairment
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers’ financial reporting objectives. Based on a systematic literature review, this study …
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- ISBN/ISSN
- 9783631527078
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- Series Title
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- Call Number
- 650
German Pension Reform
The German pension system was the first formal pension system in the world, designed by Bismarck nearly 120 years ago. It has been very successful in providing high and reliable pension levels at reasonable contribution rates. While the generosity of the German pension system is considered a great social achievement, negative incentive effects of past reforms in the 1970s and 1980s and populati…
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- ISBN/ISSN
- 9783631588512
- Collation
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- Series Title
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- Call Number
- 650
Explaining Financial Crises : A Cyclical Approach
This book develops a new theoretical approach to the explanation of systemic financial crises in industrial and emerging market countries. In contrast to standard models, the present cyclical approach is consistent with the following three stylized facts. Firstly, systemic financial crises are a recurrent phenomenon generally accompanied by excessive boom-bust cycles. Secondly, the frequency of…
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- ISBN/ISSN
- 9783631543504
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- Series Title
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- Call Number
- 650
Exchange Rate Policy For Mercosur : Lessons From The European Union
In January 1995, four Latin American countries, Argentina, Brazil, Uruguay and Paraguay joined their destinies within a common and ambitious enterprise called MERCOSUR. MERCOSUR, the Common Market of the South, represents an important economic integration area that generates a GDP of $US 600 billion, providing a market of 200 million people spread over an area of 12 million square km. Initially…
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- ISBN/ISSN
- 9783631327913
- Collation
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- Series Title
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- Call Number
- 650
Essays in International Trade and Public Economics
The essays of this book are contributions to the empirical Literature in International Trade and Public Economics. They deal with the relationship between the structure and quality of the public sector and the process of economic integration. Two of the essays add to the empirical determinants of trade and foreign direct investment (FDI) and to the numerous applications of the theory of governm…
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- ISBN/ISSN
- 9783631621394
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- Series Title
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- Call Number
- 650
Enlarging the European Union
European politics has provided clear signals: the next round in the process of EU enlargement with the accession of the Central and Eastern European countries (CEEC) will come. Since expectations concerning the costs and benefits of integration are varied, it is our aim to contribute to this discussion by undertaking an empirical assessment of integration. Firstly the extent of potential free l…
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- ISBN/ISSN
- 9783631373293
- Collation
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- Series Title
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- Call Number
- 650
Empirical Analysis of Poverty Dynamics
The empirical analysis of poverty over time is still severely constrained by the available survey data in developing countries. In the past, this has led to a neglect of certain aspects of poverty dynamics or even biased assessments of poverty dynamics. This book explicitly takes into account the present data limitations, proposing alternative methods for the empirical analysis of poverty dynam…
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- ISBN/ISSN
- 9783631573730
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- Series Title
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- Call Number
- 650
Empirical Analysis of Determinants, Distribution and Dynamics of Poverty
Poverty and inequality persist in many dimensions in the developing world. In order to understand the determinants of poverty and its distribution between and within countries, it is necessary to know its dimensions and the channels through which poverty and inequality affect human well-being. This book analyzes the spatial disparities of the outcomes and determinants of poverty, the interdepen…
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- ISBN/ISSN
- 9783631573983
- Collation
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- Series Title
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- Call Number
- 650
Effects of Including Agricultural Products in the Customs Union between Turke…
The inclusion of agricultural products in the current customs union is one of the potential future steps on the road to further political and economic integration between Turkey and the EU. This book examines the effects of such integration of agricultural markets on the Turkish agricultural sector as well as on consumers and the Turkish budget. Results are compared to alternative options for T…
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- ISBN/ISSN
- 2018
- Collation
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- Series Title
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- Call Number
- 650
Effects of EU Enlargement to the Central European Countries
Accession of the Central and Eastern European Countries is one of the biggest political projects for the European Union. As in all previous enlargements the agricultural chapter proves to be one of the most sensitive fields of the negotiations. This book examines the effects of enlargement on agricultural markets and government expenditure in the candidate countries as well as possible effects …
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- ISBN/ISSN
- 9783631399392
- Collation
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- Series Title
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- Call Number
- 650
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