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International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities
(2017-11-04)
Financialisation is a process by which windfall capital market gains are crystallised from future earnings over and above those available from current earnings and profit. Accounting numbers reported by business firms are ...
ANALYTICAL POLITICAL ECONOMY
(2017-12)
Rethinking Financial Reporting: Reinstating the Social License of Limited Liability
(2017-11-16)
Shyam Sunder’s monograph ‘Rethinking Financial Reporting: Standards, Norms and Institutions’ explores the extent to which it is possible to deliver ‘better financial reporting’ so as to support investment decision making ...
Beyond Shareholder Wealth Maximisation Towards a More Suitable Corporate Objective for Chinese Companies
(Routledge, 2017-09-08)
The corporate objective, namely, in whose interests a company should be run, is the most important theoretical and practical issue confronting us today, as this core objective animates or should animate every decision a ...
The International Diffusion of Regulatory Governance
(Wiley, 2017-07-11)
This paper attempts to go beyond actor-centered explanations of the European Union's (EU) presence in regulatory politics by examining the role of the EU in the diffusion of regulatory norms and practices. We explore the ...
Accountability of the European Central Bank in a Deepening Economic and Monetary Union
(Oxford University Press, 2017-02-16)
This chapter examines the democratic dimension of the burgeoning competence of the European Central Bank (ECB) in the functioning of the EMU in the aftermath of the euro crisis. It begins by laying out the EU’s general ...
Repeated Nash implementation
(Econometric Society, 2017-01-30)
We study the repeated implementation of social choice functions in environments with complete information and changing preferences. We define dynamic monotonicity, a natural but nontrivial dynamic extension of Maskin ...