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131.
We investigate the causal relationship between income inequality and economic freedom using data from U.S. states over the period 1981 to 2004 within a panel error correction model framework. The results indicate bidirectional causality between income inequality and economic freedom in both the short and the long run. These results suggest that high income inequality may cause states to implement redistributive policies causing economic freedom to decline. As economic freedom declines, income inequality rises even more. In other words, it is quite possible for a state to get caught in a vicious circle of high income inequality and heavy redistribution. (JEL D63, H11) 相似文献
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The increasing use of derivative transactions has raised serious questions about their risks. This article highlights current regulatory developments and includes a model disclosure and some useful management checklists for meeting the new requirements. 相似文献
135.
Computers are everywhere. Corporations not only are purchasing software, they are often developing their own. Accounting for software has become a topic of broad interest. Unfortunately, the CFO must navigate through a maze of rules in this area. This article's purpose is to make that task easier. This article looks at accounting issues relating to computer software from two perspectives: accounting for software costs incurred by the developer or purchaser and accounting for software revenue earned by the vendor or licensor, recognizing, of course, that the developer or purchaser of software might also be its vendor or licensor. 相似文献
136.
Surprisingly, few liquid yield option notes (LYONs) meet the SFAS 85 definition of a common stock equivalent. That has important reporting implications on primary earnings per share. Current accounting standards may not do an adequate job of identifying the common stock equivalency status of LYONs. 相似文献
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Luther E. Birdzell 《Journal of Corporate Accounting & Finance》1993,4(3):345-351
Purchase accounting can affect a firm's position—and yours—years after it completes an acquisition. How do you account for information you learn about the acquired company after the acquisition date? The author takes a close look at this and other current sticky issues in purchase accounting. 相似文献
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James R. Coakley Carol E. Brown 《International Journal of Intelligent Systems in Accounting, Finance & Management》1993,2(1):19-39
Experts claim that artificial neural network (ANN) technology can outperform standard statistical methods when applied to examine actual financial data. Researchers have used ANNs to analyze bankruptcy prediction, bond rating and the going-concern problem. Financial firms have employed ANNs commercially to predict commercial bank failures, detect credit card fraud and verify signatures. For accounting and auditing problems, however, application of ANN technology has been limited. Preliminary experiments tested whether an ANN offered improved performance in recognizing material misstatements during the analytical review process of auditing. Four years of audited financial data from a medium-sized distributor were input as data streams to calibrate the ANN across fifteen financial accounts. Researchers compared a presumed lack of actual errors and certain seeded material errors with signals from the ANN analytical review process to evaluate performance. Results were compared to analyses where financial ratios and regression methods were employed as analytical review techniques. Results tentatively suggest that the ANN method recognized patterns within financial accounts more effectively than did financial ratio and regression methods. ANNs applied as a forecasting tool seem useful for identifying patterns that can indicate potential investigations of a firm's unaudited financial data in the current year. 相似文献