Search Results - subject:"STANDARDIZATION"

Designing international public sector accounting standards : an analysis of constituents' participation through comment letters

Bisogno, Marco; Manes Rossi, Francesca; Sicilia, … - In: Financial accountability and management 38 (2022) 4, pp. 661-685

Persistent link: https://www.econbiz.de/10013464783

Evidence-informed audit standard setting : exploring evidence use and knowledge transfer

Hoang, Kris; Luo, Yi; Salterio, Steven E. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2243-2283

Persistent link: https://www.econbiz.de/10013464915

Gender-responsive private standards : a tool for sustainable trade?

Athayde, Amanda; Leoni, Gabriela - 2022

Public and private instruments and tools are being used to narrow gender gaps for promoting sustainable trade. This paper aims to understand the arrangement of private standards employed in response to gender gaps under the environment of the UN Sustainability Agenda and the so-called...

Persistent link: https://www.econbiz.de/10014242993

La judiciarisation de l’action de la Confédération européenne des syndicats : des affaires Viking et Laval à la défense des droits sociaux fondamentaux

Louis, Julien - 2022

This study examines the development and implementation of judicial strategies by the European Trade Union Confederation (ETUC) over the last fifteen years. Firstly, the author shows that this strategy was born in the wake of the Viking and Laval cases, with the aim of using the standards and...

Persistent link: https://www.econbiz.de/10014266142

Service Chains' Operational Strategies : Standardization or Customization? Evidence from the Nursing Home Industry

Kong, Lu; Hu, Kejia; Verma, Rohit - 2022

Problem definition: We investigate how the Degree of Standardization (DoS) across service chain-belonging units impacts …' performance outcomes. We assess standardization strategies in multiple operational dimensions in chain-belonging nursing homes and … the first systematic multi-dimensional assessment of multi-unit service firms' standardization strategies from a chain …

Persistent link: https://www.econbiz.de/10014097351

Project Certification and Screening in the Reward-Based Crowdfunding Market

Yu, Jie; Xiao, Shengsheng - 2022

To alleviate the information asymmetry between fundraisers and backers, many crowdfunding platforms have launched quality certification to help backers identify high-quality projects. Leveraging fine-grained data from Indiegogo, a well-known reward-based crowdfunding platform, we track the...

Persistent link: https://www.econbiz.de/10014084919

Technology Gaps and Economic Effects of Minimum Quality Standards

Ryu, Han Eol - 2022

Since the advent of the GATT regime in the mid-1990s, declines in applied tariff rates and increases in non-tariff measures (NTMs) have been observed. The possibility of NTMs being deployed as protectionist measures in lieu of conventional tariffs has been studied in some literature, for example...

Persistent link: https://www.econbiz.de/10014264400

When Do Stable Matching Mechanisms Fail? The Role of Standardized Tests in Chinese College Admissions

Jiang, Ming; Li, Jingchao - 2022

In this paper, we investigate matching problems where priorities and preferences are misaligned. In the case of centralized Chinese college admissions, students are matched based on their test scores in standardized tests, a noisy realization of their aptitudes due to measurement errors. We show...

Persistent link: https://www.econbiz.de/10014239367

Economic Effects of Standards

Choe, Hyunkyung - 2022

Together with the advancement of information and communication technology, the importance of standards is growing continuously in a modern society in which knowledge and technologies are becoming globalized. In line with this trend, countries are promoting standard policies in order to enhance...

Persistent link: https://www.econbiz.de/10014241721

Tariffs, Product Standards, and National Treatment at the WTO

Geng, Difei - 2022

This paper studies (i) the policy interaction between tariffs and product standards; (ii) how such interaction may affect the welfare justification of national treatment (NT) in product standards. Absent NT, tariff reductions can lead to more discriminatory standards against foreign firms....

Persistent link: https://www.econbiz.de/10014078943