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This paper proposes a pair-wise approach to testing for output convergence that considers all N(N-1)/2 possible pairs … of log per capita output gaps across N economies. A general probabilistic definition of output convergence is also … support output convergence and suggest that the findings of convergence clubs in the literature might be spurious. However …
Persistent link: https://www.econbiz.de/10009441996
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
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
technology is exogenous in the Solow model, all of the endogenous convergence dynamics take place through the adjustment of the … convergence of economies towards their steady-state paths. We find that the conditional convergence speed is about seven percent … panel econometric techniques produce downward-biased estimates of convergence speeds, while our approach does not. …
Persistent link: https://www.econbiz.de/10009475715
differentials. In addition, the commonly cited empirical result that the speed of conditional convergence is slower than predicted …
Persistent link: https://www.econbiz.de/10009475716
is genuinely different from all existingmethods. Alternating regression is usually very fast, but its convergence … patterns are complex andwill require further investigation. In cases where convergence is an issue, the enormous speed ofthe …
Persistent link: https://www.econbiz.de/10009475753
convergence in risk-return characteristics is driven mainly by the declining country effect, rather than the rising industry … effect, suggesting that the convergence is associated with international market integration. Specifically, we first compute … computed has been deceasing significantly over time, implying a mean-variance convergence. In particular, the average risk …
Persistent link: https://www.econbiz.de/10009476039
convergence.Seeking to fulfill the tasks of investigation the following methods of analysis were used: nonfiction, press … demographic dividend had negative impact. We say that there is beta-convergence over the period 1995-2006, but it is getting much … in different regions and at the same to reduce backwardness, to stimulate convergence it is essential to stimulate growth …
Persistent link: https://www.econbiz.de/10009478338
In Master’s Thesis on purpose of Lithuania’s economical convergence’s exploration in the context of the integration in … the EMS, the concept of convergence by defining its possible cognition’s and evaluation’s ways in respect of Macro … longevity of economical convergence. During the fulfilling of the analysis of Lithuania’s economical convergence with the …
Persistent link: https://www.econbiz.de/10009478448