Purpose: The purpose of this paper is to study on the pricing of China railway company under the background of diversified property rights, especially the pricing of the parallel line system that belong to different owners. Design/methodology/approach: Through theoretical analysis of the main...

Industrial Economics -- Industrial Security -- Empirical Studies -- Others -- Special Session on Cultural Industry -- Special Session on National Economy -- Special Session on Finance Group -- Special Session on International Economics and Trade.

A theoretical analysis is provided of the accounting framework and rules applied to the annual accounts of the European Communities (EC) since 2004. This accounting system draws upon International Public Sector Accounting Standards (IPSAS) and is based on accrual accounting, under a dual...

Wealth inequality is an important matter for economic theory and policy. Ongoing debates have been discussing recent rise in wealth inequality in connection with recent development of active financial markets around the world. Existing literature on wealth distribution connects the origins of...

Our computational economic analysis investigates the relationship between inequality, mobility and the financial accumulation process. Extending the baseline model by Levy et al., we characterise the economic process through stylised return structures generating alternative evolutions of income...