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Spatial Aggregation and Prediction in the Hedonic Model

Fulcher, Charles Michael - 2003

Using a data set of Wake County, North Carolina, property sales for the period 1992-2000, this study provides evidence as to the acceptability of spatial aggregation in hedonic property value models. Both statistical tests and tests based upon prediction errors are performed in order to identify...

Persistent link: https://www.econbiz.de/10009431197

Global Corporate Tax Competition for Export Oriented Foreign Direct Investment

Rendon-Garza, Jose Rene - 2006

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

Managerial ownership and firm performance in Thailand: An empirical analysis

Graduate School of Business

companies in Thailand. The convergence-of-interest hypothesis asserts that firm value increases as management ownership rises …

Persistent link: https://www.econbiz.de/10009435008

Parameter estimation of structural dynamic models using eigenvalue and eigenvector information

Allen, J.J.; Martinez, D.R. - 2008

Structural system identification methods are analytical techniques for reconciling test data with analytical models. The response data frequently used to compare a finite element model and test data are the eigenvalues of the system. However, eigenvalues alone cannot assure an adequate model....

Persistent link: https://www.econbiz.de/10009435739

Convergence of construction costs in the single European market

Langston, Craig; Best, Rick - 2009

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

Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence

Varga, Alexander Y - 2011

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

U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

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

Leases: Off-Balance Sheet Financing and the Strive for Transparency Today

Edman, Brian R - 2011

continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …

Persistent link: https://www.econbiz.de/10009475121

Foreign Investment, Corporate Ownership, and Development: Are Firms in Emerging Markets Catching Up to the World Standard?

Svejnar, Jan - 2007

advanced economies. We examine the extent of this convergence among all firms as well as a subset of firms near the efficiency … development has resulted in convergence of domestic firms to the world standard. …

Persistent link: https://www.econbiz.de/10009477424

Do Foreign Direct Investment and Trade Openness Accelerate Economic Growth?

Hak, Donna Chan Wah - 2011

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