Results 61 to 70 of about 1,860 (237)
The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*
Economic Record, EarlyView.We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin +2 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Comparison of Fiscal Policy Cyclicality Models in Foreign Countries
Финансы: теория и практикаThe article is devoted to the issues of fiscal policy cyclicality in foreign countries. The purpose of the article is to explore the features of the fiscal policy cyclicality of some federal countries - representatives of the “group of twenty” for the ...
M. O. Kakaulina, S. E. Demidova
doaj +1 more source
Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong +3 more
wiley +1 more source
Evaluating the Effectiveness of Possible Introduction of Fiscal Spending Regulation in Ukraine in Retrospective [PDF]
Problemi Ekonomiki, 2016 A possible impact of introducing fiscal regulation of spending into the budgetary mechanism, if used before the financial crisis of 2008—2009 or afterwards, has been studied.
Laktionova Olexandra A.
doaj
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
Speculation in the United Kingdom, 1785‒2019
The Economic History Review, EarlyView.Abstract Speculation has long been thought to have significant economic effects, but it is difficult to measure, making it challenging to examine these effects empirically. In this paper we measure speculation in the United Kingdom since 1785 by using business and financial reporting in The Times newspaper.
William Quinn +2 more
wiley +1 more source
Procyclical Prices: A Demi-Myth?
Quarterly Review, 1991 This paper critically reevaluates recent claims that the postwar U.S. price level exhibits countercyclicality. While overall countercyclicality is confirmed, temporal disaggregation suggests a shift from pro- to countercyclicality in the early 1970s. Furthermore, the countercyclicality is markedly more pronounced for negative than for positive output ...
openaire +3 more sources
The Interaction Between Credit and Labor Market Frictions
International Economic Review, EarlyView.ABSTRACT I study a novel two‐way feedback between credit and labor market frictions. Running from credit to labor markets, amplitude in capital demand caused by collateral constraints spills over onto labor demand due to the complementarity of capital and labor; and, furthermore, credit frictions raise effective financial hiring costs, prompting firms ...
Yulia Moiseeva
wiley +1 more source
Bank Capital Structure and Procyclicality of Leverage
, 2019 This book investigates the determinants of bank capital structure and procyclical behavior of leverage. A panel data analysis is developed to find out the relation between different types of leverage ratios and asset growth of banks.
core +1 more source