Results 101 to 110 of about 21,580 (196)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Hayek en versión completa.

open access: yes
Faltaba una gran biografía sobre Hayek, una obra referencia para cualquier lector interesado en conocer a fondo la vida del personaje en relación con su amplia obra académica. Este es el objetivo del libro de Caldwell y Klausinger «Hayek. A Life.
Cabrillo, Francisco
core  

La teoría del ciclo económico de Friedrich von Hayek: causas monetarias, efectos reales

open access: yesCuadernos de Economía, 2008
Este artículo propone una lectura simultánea de dos textos: La Teoría monetaria y el ciclo económico (1929) y Precios y producción (1931), con el objetivo de presentar la teoría de los ciclos económicos del joven Hayek, como un conjunto teórico ...
Gómez Betancourt Rebeca
doaj  

Kantowska deontologia i epistemologia z perspektywy hayekowskiej koncepcji ewolucji kulturowej, cz. 2

open access: yesStudia Philosophica Wratislaviensia
This article offers an attempt at conducting a comparative analysis of the philosophical systems of Immanuel Kant and Friedrich August von Hayek. They are the subject of my research interest due to both thinkers’ shared view of the limited cognitive ...
Eryk Hałas
doaj   +1 more source

Private Land Ownership: Tax or Socialize?

open access: yesThe American Journal of Economics and Sociology, Volume 85, Issue 4, Page 455-461, September 2026.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

Experiment on the Demand for Encompassment [PDF]

open access: yes
The idea of political community is appealing on a gut-level. Hayek suggested that certain genes and instincts still dispose us toward the ethos and mentality of the hunter-gatherer band, and that modern forms of political collectivism have, in part, been
Schwarz, Gonzalo   +3 more
core  

Henry George and Silvio Gesell: The Odd Couple

open access: yesThe American Journal of Economics and Sociology, Volume 85, Issue 4, Page 449-454, September 2026.
ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley   +1 more source

Knowledge and beliefs in economics: the case of the Austrian tradition [PDF]

open access: yes
The contribution focuses on the problem of the influence of individual knowledge and beliefs on the working of economic activity, within the Austrian tradition of economic thought.
Richard Arena, Agnès Festré
core  

Entrepreneurial State as a Creative Destroyer: Comparison of Hong Kong and Singapore's Creative Industries

open access: yesCreativity and Innovation Management, Volume 35, Issue 3, Page 555-569, September 2026.
ABSTRACT This paper explores the limits of mission‐directed entrepreneurial states by drawing on the theory of recombinant innovation and F.A. Hayek's insights on the spontaneous growth of knowledge in society. First, the use of discretionary policymaking curtails the range of knowledge generated in the process of social interaction, limiting the scope
Bryan Cheang, Praharsh Mehrotra
wiley   +1 more source

Knowledge and individual behaviour in the Austrian tradition of business cycles: von Mises vs. Hayek [PDF]

open access: yes
In this paper, we reconsider Ludwig von Mises and Friedrich Hayek's theories of business cycles in the light of their methodological approach. In the first part, we clarify Mises and Hayek's methodological frameworks in order to provide a better ...
Agnès Festré
core  

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