Brechas de ingresos entre migrantes en los países del Consejo de Cooperación del Golfo. ¿Percepciones de los empleadores o costos de oportunidad?

Se analizan las diferencias de ingresos entre migrantes calificados occidentales, árabes y asiáticos del sector privado en los países del Consejo de Cooperación del Golfo de 2012 a 2014. Utilizando dos métodos de descomposición estándar, se investiga si las percepciones de los empleadores son la causa de la prima salarial de los occidentales. Según los resultados, de un tercio a tres cuartos de la brecha de ingresos reales por hora son atribuibles a las características relacionadas con la productividad, y el resto a los mayores costos de oportunidad. El efecto potencial de las percepciones no observadas resulta no significativo.     

If Only We Had Listened to Ross Skinner!*

Ross Skinner built his intimate knowledge of the intricacies of the art of accounting through a very long and rich career as an “accounting philosopher". This allowed him to both observe, and be part of, the formalization of today's GAAP. The duration and timing of Skinner's career also allowed him to experience directly the gradual evolution of our accounting model from an approach based largely on principles to one based increasingly on rules. The objective of this paper is to look behind accounting figures, which are the product of varying combinations of rules and judgment, and to discuss some recent events that have rocked the auditing and accounting profession. Our comments are presented in the context of views expressed by Skinner in his 1995 “Judgment in Jeopardy” article. Skinner had a keen interest in accounting history. Therefore, we begin our paper by referring to Paciol's notion of “venture accounting". We use this notion to introduce our discussion of financial reporting, which has become an important instrument of resource allocation and a challenge for professional judgment. This leads us to describe some of the ideas Skinner presented in his article on accounting judgment as “visionary". Had we listened to him, perhaps we could have avoided some of the costly changes and additions recently imposed on our governance system, such as the creation of the Canadian Public Accountability Board and the tightening of several laws and regulations.     

CAP Forum on E‐Business: The Management of Financial Disclosure on Corporate Websites: A Conceptual Model*

This paper addresses the impact of Internet financial reporting (IFR) on financial accounting theory by incorporating it into the general Gibbins, Richardson, and Waterhouse (GRW) (1990) disclosure‐management framework. The GRW model assumes that the firm has a relatively stable process of disclosure management. This process varies between two positions: one ritualistic and the other opportunistic. These dimensions can coexist in the same firm but, on average, the policy of a firm will be either more ritualistic or more opportunistic. Our survey of the financial information disclosed in traditional financial reporting (TFR) as compared with the website disclosures of a random sample of Canadian companies documents a significant difference between TFR and IFR, as well as a wide variability among the sample firms in their use of IFR content, format, and technology. We interpret this variability in the incremental difference of IFR over TFR as an indication that a firm's ritualistic or opportunistic behaviour under IFR is not different from its behaviour under TFR. Thus, the adapted GRW (1990) conceptual model appears to have the potential to support future research in the management of financial disclosure on corporate websites.     

飞思卡尔论坛美国再次亮剑

与五月底首度移师上海的“FTF论坛”(飞思卡尔技术论坛)有所不同,在自家门口搭架子、摆擂台,其底气难免要更为雄壮一些,Freescale从心态上也着实放松了不少。7月24日,本刊记者专程赶赴美国佛罗里达州奥兰多,并在其FTF上认真地走过了一圈,得到的最直观感受是:场面更大、人数更多、国际化程度更强、新产品更为丰富。     

Do quits cause under-training?

A recent finding in the training literature is that there willbe under-investment in skills if there is a positive quit rate,training is at least partially transferable, and there is imperfectcompetition in the labour market. We explore the conditionsunder which this under-investment result might be reversed.In economies characterised by uncertainty about future productivity,we show that a higher quit rate may increase the number of workerstrained, by making firms wait less for information about futureproductivity before training new workers. At low quit rates,this offsets all of the under-investment effect.     

Comparable Axiomatizations of Two Allocation Rules for Cooperative Games with Transferable Utility and Their Subclass of Data Games

The axiom of balanced collective contributions is introduced as a collective variant of the axiom of balanced contributions proposed by Myerson. It requires the identical average impact of the withdrawal of any agent from a game on the remaining population. It turns out that the axiom of balanced collective contributions and the classical axiom of efficiency characterize the equal allocation of nonseparable costs, an allocation rule that is extensively used in cost allocation problems and in accounting. In particular, the equal allocation of nonseparable costs coincides with the nucleolus on the class of data games within the European REACH legislation. While our result does not hold on data games, extra axioms enable provision of comparable characterizations of the equal allocation of nonseparable costs and the Shapley value on this class of games.