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Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...
Persistent link: https://www.econbiz.de/10009463392
Several studies have shown evidence of price convergence between countries in the European Union (EU) since the … the coefficient of variation. The results show little evidence of price convergence for non-residential construction for … either country group. This is shown to be in contrast with convergence that is evident in the prices of other product groups …
Persistent link: https://www.econbiz.de/10009441585
tests for convergence amongst regions, providing forecasts for farm productivity growth to the year 2040. The results …
Persistent link: https://www.econbiz.de/10009442528
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP.  Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS?  The paper...
Persistent link: https://www.econbiz.de/10009468753
The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …
Persistent link: https://www.econbiz.de/10009468755
advanced economies. We examine the extent of this convergence in the Czech Republic and Russia, economies that represent …
Persistent link: https://www.econbiz.de/10009476852
We establish that domestically owned firms in two alternative models of emerging market economies, the Czech Republic and Russia, have not been converging to the technological frontier set by foreign owned firms. In both countries, the distance of domestic firms to the frontier grew (in all...
Persistent link: https://www.econbiz.de/10009476861
advanced economies. We examine the extent of this convergence in the Czech Republic andRussia, economies that represent …
Persistent link: https://www.econbiz.de/10009476944
and Lee (2010), and Polity IV Project datasets. The empirical analysis shows that conditional convergence occurs among the … countries in the sample and that FDI net inflows per worker slightly increases the speed of conditional convergence. This study …
Persistent link: https://www.econbiz.de/10009450246
tests for convergence amongst regions, providing forecasts for farm productivity growth to the year 2040. The results …
Persistent link: https://www.econbiz.de/10009430328