Search Results - subject:"STANDARD"

Unintended Consequences of Environmental Regulation of Maritime Shipping : Carbon Leakage to Air Shipping

Lugovskyy, Volodymyr; Skiba, Alexandre; Terner, David - 2023

We evaluate the expected impact of the International Maritime Organization’s 2023 regulatory regime (IMO2023) that caps CO2 emissions from global maritime shipping. Focusing on U.S. imports—for which we compile granular vessel, route, emission, and trade data— we structurally estimate a...

Persistent link: https://www.econbiz.de/10014356939

The Misallocation Cost of Inefficient Environmental Regulation : Evidence from China

Hang, Jing; Wang, Miaojun; Zhou, Mohan - 2023

Inefficient environmental regulations can lead to the misallocation of abatement inputs between firms, resulting in an aggregate output loss. To combat pollution, the Chinese central government adopted a top-down approach via the cadre evaluation system in 2006. While effective in reducing...

Persistent link: https://www.econbiz.de/10014357358

Energy Poverty and Household Well-Being : Panel Data Evidence from Nepal

Koirala, Dhiroj; Rahut, Dil Bahadur - 2023

Despite wide attention on energy poverty (EP) and its effect on household well-being recently, no study has examined the relationship between EP and households’ consumption or savings. To fill this literature gap, we examine the effect of households' Multidimensional Energy Poverty (MDEP) on...

Persistent link: https://www.econbiz.de/10014357931

Combating Slavery at the Doorstep : Implementing SDGs in the Gig Economy

Lari-Williams, Feyisayo; Verheyen, Wouter - 2023

The emergence of the internet-enabled platform economy has led to a significant increase in the availability of online mediated gig work opportunities. This covers a wide spectrum of working arrangements like casual work, platform dependent self-employment, informal work, piecework, etc.,...

Persistent link: https://www.econbiz.de/10014358069

Resource Abundance, Environmental Regulation, and Sectoral FDI

Perez-Sebastian, Fidel; Elheddad, Mohamed; Doytch, Nadia - 2023

We study the impact of the sub-soil natural resource endowment and the supply of biocapacity on the extractive and non-extractive FDI inflows. We focus on a new panel data set of 126 countries for the period 1984-2019. Our identification strategy is based on the long lags between natural...

Persistent link: https://www.econbiz.de/10014358554

No Child is Left Behind? ——Left-Behind Children and Drop-Out Rates in China

Zhang, Yaoyu - 2023

The education of left-behind children is of great concern during the process of urbanization in many developing countries. Using the fixed effect model and the time-varying difference-in-difference model, we examine how left-behind experiences affect children’s educational choices and...

Persistent link: https://www.econbiz.de/10014358750

A Study on the Livelihood Status of Elderly People in Slum Area of Bangladesh : Evidence from Chattogram City

Rahaman, Mohammed Aminur; Haider, Md. Soyeb Uddin - 2023

The elderly people living in slum areas are exposed to a substandard living conditions. This paper examined the livelihood status of elderly people in slum areas of Chattogram city. The empirical data were collected from a sample of 52 people in purposive manner in five slum areas (Arefin Nagar,...

Persistent link: https://www.econbiz.de/10014359130

Optimal Pathways for Upgrading China's Wastewater Treatment Plants for Achieving Water Quality Standards at Least Economic and Environmental Cost

Guo, Xin; Guo, Fei; Chen, Jialin; Xu, Chengbin; Wu, … - 2023

Wastewater treatment plants (WWTPs) in China must be upgraded to meet new discharge standards, but this incurs both economic and environmental costs and benefits. To select the optimal upgrade pathway, we developed ten upgrade paths based on two common decision-making scenarios for WWTP upgrade...

Persistent link: https://www.econbiz.de/10014360915

Does New Lease Accounting Standard ASC 842 Affect Bank Loan Pricing?

Li, Yani; Sun, Sunny; Wu, Qiang; Zeng, Cheng (Colin) - 2023

The new lease standard (Accounting Standards Codification [ASC] 842), which is expected to alleviate the reporting …. Disregarding the considerable controversy surrounding this standard, we find that ASC 842 has led to a significant increase in loan … spread for treatment firms with heavier reliance on operating leases before the implementation of the standard. The increase …

Persistent link: https://www.econbiz.de/10014361993

IFRS and U.S. GAAP : Differences and Convergence

Persons, Obeua S - 2023

This paper describes selected major differences between International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (GAAP), and completed convergence projects of the Financial Accounting Standards Board (FASB) and the International Accounting Standards...

Persistent link: https://www.econbiz.de/10014362280