sektorspezifischer Regulierung tendentiell zu höheren Wohlfahrtsgewinnen führt und dass der staatliche Aufwand für die Regulierung durch …

This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … of a national accounting system: (1) Predominant uses of accounting, (2) Extent of professional self-regulation, (3 …

the EU similar scandals broke. There was Vivendi (July 2002) in France, Ahold (February, 2003) in the Netherlands, and … collapse attributable to widespread accounting failure? This paper considers global changes in the regulation of the statutory … provide enough oversight of the auditor in tax matters so that security regulation can be relaxed …

markets (US, UK, Canada, Germany) but that regulation undermines generic competition in strict regulatory systems (France …, Italy, Japan). Regulation of retail pharmacy further constrains competition in France, Germany and Italy. Regulation thus … best weak in this industry. This paper tests the hypothesis that regulation of manufacturer prices and of retail pharmacy …