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growth and convergence from a time series perspective focusing on regional labor markets. The second paper uses microdata to … evaluate what is termed conditional sigma convergence. Finally, the third paper uses innovations, as proxied by patents, and … “Stochastic Convergence and Regional Disparities: An Application to Urban Wages in Colombia” develops a model for real wages in …
Persistent link: https://www.econbiz.de/10009477831
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
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
proposed modeling framework is then used to identify convergence clubs in the context of U.S. county-level economic growth over …
Persistent link: https://www.econbiz.de/10009443233
One of the major shortcommings of past environmental Kuznets curve (EKC) studies is that the spatiotemporal aspects within the data have largely been ignored. By ignoring the spatial aspect of pollution emissions past estimates of the EKC implicitly assume that a region’s emissions are...
Persistent link: https://www.econbiz.de/10009444318
This article analyses determinants for 2001 farmland rental prices from 4376 farms in Germany. We derive our regression equation from a spatial reaction function to allow for spatial transmission of rental prices. Results from a general spatial model show that a € 1 per hectare higher rental...
Persistent link: https://www.econbiz.de/10009444847
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
The aim of this paper is to model the evolution of employment structure in post-communist economies in the broader context of deindustrialisation. The paper builds on the model of structural change developed by Rowthorn and Wells (1987). We show that the starting point of high industry sector...
Persistent link: https://www.econbiz.de/10009476688