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Are the corporate governance standard in banks in the CEE countries low hanging fruit?
Slomka-Golebiowska, Agnieszka - Volkswirtschaftliche Fakultät, … - 2011
The dominance of foreign capital in banking sector in the CEE countries created vulnerabilities that have been a … crisis 2007-2009 in selected CEE countries: Czech Republic, Hungary and Poland. Those three economies managed to maintain … particular in banks, and regulators. The research confirms that banks in CEE continue being role models for non …
Persistent link: https://www.econbiz.de/10011259720
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A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries.
Dima, Bogdan; Dima; Maria, Stefana - Volkswirtschaftliche Fakultät, … - 2009
financial reporting on a sample of CEE countries. Thus, the specific objectives of the paper are: 1) to provide an operational … variable is a dummy aiming to capture the specificity of IFRSs’ endorsement for unlisted entities in CEE countries and the …
Persistent link: https://www.econbiz.de/10008756491
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Oligarchs and the Russian government: fight against corruption or the private business?
Eren, Ozlem - Volkswirtschaftliche Fakultät, … - 2005
Many scholars have interpreted the Russian government’s attack on the private oil companies, as in the most famous Yukos Crisis, as a legitimate battle against corruption. However, in the transition economies, the state can abuse its power by acting like a monopoly and not letting any...
Persistent link: https://www.econbiz.de/10008695065
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Проблема трансплантации ипотечных институтов в переходных экономиках: роль стройсберкасс
Polterovich, Victor; Starkov, Oleg - Volkswirtschaftliche Fakultät, … - 2006
Transplantation of institutions is an important part of reforms in many developing and transition economies. However, principles and methods of transplantation are not developed and therefore many transplantation attempts failed. This is a case for numerous projects of accelerated building the...
Persistent link: https://www.econbiz.de/10008633354
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Стратегия формирования ипотечного рынка в России
Polterovich, Victor; Starkov, Oleg - Volkswirtschaftliche Fakultät, … - 2007
We develop a strategy for building mass mortgage financing in Russia based on the transplantation of a modified institution of Contractual Savings for Housing (CSH) and on the control upon its evolution. Rationality of the proposed decision is justified by analysis of mortgage institutions...
Persistent link: https://www.econbiz.de/10008560968
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Corridors, Coordination and the Entrepreneurial Theory of the Market Process
Boettke, Peter - Volkswirtschaftliche Fakultät, … - 2010
Daniel Klein (Klein 1997, Klein and Orsborn 2009 and Klein and Briggeman forthcoming) and Israel Kirzner (forthcoming) have been engaged in a debate concerning how economists should understand and use the terms “coordination” and “economic goodness”. Klein and Briggeman (forthcoming)...
Persistent link: https://www.econbiz.de/10009322636
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The effect of taxation on informal employment: evidence from the Russian flat tax reform
Slonimczyk, Fabian - Volkswirtschaftliche Fakultät, … - 2011
The 2001 Russian tax reform reduced average tax rates for the personal income tax and the payroll or social tax. It also made the tax structure more regressive. Because individuals in the lower income bracket were for the most part not affected, it is possible to estimate the effects of the...
Persistent link: https://www.econbiz.de/10009644910
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The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective
Filoso, Valerio - Volkswirtschaftliche Fakultät, … - 2007
entrepreneurship is fully taken into account, corporate taxation appears clearly as a direct tax on market adjustments and as an …
Persistent link: https://www.econbiz.de/10005786955