Results 81 to 90 of about 4,338 (262)
Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie +2 more
wiley +1 more source
The Solow-Pasinetti debate on the measurement of productivity in the light of modern growth theory
PSL Quarterly ReviewThis article aims to study the Solow-Pasinetti debate on the aggregate production function and technical progress as an event that anticipated a divide in the subsequent theories of economic growth and technical change.
Florencia Romina Sember
doaj +1 more source
Contemporary Accounting Research, EarlyView.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
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Private Land Ownership: Tax or Socialize?
The American Journal of Economics and Sociology, EarlyView.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
Theories of Interest and Their Relation to the Gesell–Keynes Theory
The American Journal of Economics and Sociology, EarlyView.ABSTRACT We consider theories of interest as they relate to what we will call the Gesell‐Keynes (GK) theory which is essentially a real theory of capital accumulation with a monetary constraint that arises because of a liquidity return on holding money.
Ahmed Anwar
wiley +1 more source
Nuclear FusionThe radial electric field in the Wendelstein 7-X stellarator is computed by means of self-consistent, global, neoclassical simulations using the gyrokinetic particle-in-cell code EUTERPE.
M.D. Kuczyński +6 more
doaj +1 more source
Begetting Silvio Gesell in the Modern Economy: A Marriage of Frederick Soddy and Kenneth Boulding
The American Journal of Economics and Sociology, EarlyView.ABSTRACT In the Natural Economic Order, first published in 1916, Silvio Gesell warned against a fiat monetary system that in place of controlling the circulation of money with demurrage, sought to manage the system by accommodating demand for liquidity.
Ahmed Anwar
wiley +1 more source
Henry George and Silvio Gesell: The Odd Couple
The American Journal of Economics and Sociology, EarlyView.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