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Accounting for Business Cycles
Brinca, Pedro; Chari, Varadarajan V.; Kehoe, Patrick J.; … - 2021
We elaborate on the business cycle accounting method proposed by Chari, Kehoe, and McGrattan (2007), clear up some …
Persistent link: https://www.econbiz.de/10013224979
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Teacher Quality at the High-School Level : The Importance of Accounting for Tracks
Kirabo Jackson, C. - 2021
teacher effects are likely biased. After accounting for these biases, high-school algebra and English teachers have much …
Persistent link: https://www.econbiz.de/10013225013
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Research in Accounting for Income Taxes
Graham, John R. - 2010
This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …
Persistent link: https://www.econbiz.de/10013148631
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Why Can Modern Governments Tax so Much? An Agency Model of Firms as Fiscal Intermediaries
Kleven, Henrik Jacobsen - 2010
This paper presents a simple agency model to explain why third-party income reporting by employers dramatically improves income tax enforcement. Modern firms have a large number of employees and carry out complex production tasks, which requires the use of accurate business records. Because such...
Persistent link: https://www.econbiz.de/10013151348
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Growth Accounting
Hulten, Charles R. - 2009
across time and across the world. Growth accounting is the principal quantitative tool for understanding this phenomenon, and … for assessing the prospects for further increases in living standards. This paper sets out the general growth accounting …
Persistent link: https://www.econbiz.de/10013156417
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Chapter 11
Bebchuk, Lucian A. - 2021
This essay surveys the literature on Chapter 11. I start by discussing the objectives by which the performance of corporate reorganization rules is to be judged and then consider the fundamental problem of valuation that arises in corporate reorganization. I next turn to examine the performance...
Persistent link: https://www.econbiz.de/10013213069
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Exchange Rate Pass-Through, Currency of Invoicing and Market Share
Devereux, Michael B. - 2015
This paper investigates the impact of market structure on the joint determination of exchange rate pass- through and currency of invoicing in international trade. A novel feature of the study is the focus on market share of firms on both sides of the market—that is, exporting firms and...
Persistent link: https://www.econbiz.de/10013018317
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Mandated Financial Reporting and Corporate Innovation
Breuer, Matthias - 2019
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing a greater share of firms to publicly disclose their financial statements reduces firms' innovative...
Persistent link: https://www.econbiz.de/10012862416
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Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2010
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012762515
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Covering Up Trading Losses : Opportunity-Cost Accounting as an Internal Control Mechanism
Kane, Edward J. - 2010
traders to build credits that generate a high level of accounting profits. Constructing opportunity-cost measures of profit … to identify the true sources of accounting profit and to challenge counterfeit earnings …
Persistent link: https://www.econbiz.de/10012763823