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61.
EU Regulation 1606/2002 requires application of International Financial Reporting Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are now obliged to prepare consolidated financial information under IFRS, and legislative changes to bring local rules into line with international standards have been tabled.In this context, the potential impact of IFRS is fraught with uncertainty. Our study of IBEX-35 companies focuses on the effects of the new standards on comparability and the relevance of financial reporting in Spain. We address these objectives by seeking significant differences between accounting figures and financial ratios under the two sets of standards (i.e. Spanish accounting standards and IFRS).The results obtained show that local comparability has worsened. The study reveals that local comparability is adversely affected if both IFRS and local accounting standards are applied in the same country at the same time. Reforms to bring local rules into line with international standards are therefore urgent. We also find that there has been no improvement in the relevance of financial reporting to local stock market operators because the gap between book and market values is wider when IFRS are applied. While there has been no gain in terms of the usefulness of financial reporting in the short-term, improved usefulness may be achieved in the medium to long-term.  相似文献   
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Contingent valuation is being increasingly used to value episodes of ill health caused by environmental pollution. In contrast to studies that have used contingent valuation to value other types of non-market goods, health episode valuation studies have tended to 1) value several ill health episodes or symptoms in the same survey, and 2) be vague in the survey instrument about the cause of the ill health, how it would be avoided or how the improvement would be paid for. The resulting values are then combined with exposure-response functions to generate economic estimates of health damages from pollution. This study tests whether episode valuation responses are sensitive to two of these design features. In a five-country study using split sample treatments, neither episode ordering nor mention of the cause of the ill health influenced stated willingness to pay to avoid specific ill health episodes.JEL Classification: C42, I12, Q51 Correspondence to: Richard ReadyThis research was supported by the European Unions Environment and Climate Research Programme: Theme 4 - Human Dimensions of Environmental Change (contract no. ENV4-CT96-0234). Any views expressed in the paper are not necessarily the views of any of the authors employers.  相似文献   
63.
The most popular tax in Europe? Lessons from the Irish plastic bags levy   总被引:3,自引:0,他引:3  
There have been occasional ad hoc efforts to influence consumer behaviour by the imposition of product taxes that reflect external costs imposed by such products that are not initially included in their price. In the spirit of this idea, in 2002 Ireland introduced a 15 Euro cent tax on plastic shopping bags, previously provided free of charge to customers at points of sale. The effect of the tax on the use of plastic bags in retail outlets has been dramatic—a reduction in use in the order of 90%, and an associated gain in the form of reduced littering and negative landscape effects. Costs of administration have been very low, amounting to about 3% of revenues, because it was possible to integrate reporting and collection into existing Value Added Tax reporting systems. Response from the main stakeholders: the public and the retail industry, has been overwhelmingly positive. Central to this acceptance has been a policy of extensive consultation with these stakeholders. The fact that a product tax can influence consumer behaviour significantly will be of interest to many policymakers in this area. This paper analyses the plastic bag levy success story and provides insights and general guidelines for other jurisdictions planning similar proposals.
Simon McDonnellEmail:
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This paper examines the quantitative impact of mandatory IFRS adoption on financial reporting issued by first-time adopters. It analyses whether relevance of financial information is higher under IFRS than the information provided in financial statements prepared under local GAAP when investors have to make decisions in the capital markets. Both studies compare results in Spain and in the United Kingdom, whose accounting systems have been traditionally considered in opposite groups. The results of the research reveal that the quantitative impact is significant in both countries and, against what we expected, it is higher in the United Kingdom. We also observe that IFRS have negative effect on the relevance of financial reporting in both countries, although this effect has only been significant in Spain.  相似文献   
66.
This article examines the long-term strategic adaptation activities top service firms use to respond to economic crisis. Based on a longitudinal dataset of 97 leading European service firms, it empirically conceptualizes three clusters or strategic types of organizational response to overcome long-term financial strain experienced during 2008–2011, it tests the survivability of their strategic orientation and it assesses their relationship with organizational performance during the crisis (2008–2011) and in the post-crisis period (2014–2016). Leading E.U. service firms that attempt to maximize adaptation by ‘Commitment-to-expansion’ (i.e., increase in R&D investment, strategic M&A and recruitment) ensure the long-term survivability of their strategic orientation and generate growth in their operating profits, sales and market capitalization in contrast to service firms that implement cost-oriented actions (layoffs and cutting back on R&D investment). These results extend the limited knowledge available on strategic adaptation in top E.U. service firms and provide insight into the role that different responses play in fostering recovery from ongoing economic and financial crisis, which have thus far remained empirically under-researched.  相似文献   
67.
Service Business - As a key part of their professionalization process, creative industries (CIs) including private or contract archaeological firms (AFs) increasingly rely on bundles of...  相似文献   
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Urban research has long related informality to a lack of state capacity or a failure of institutions. This assumption not only fails to account for the heterogeneous institutional relations in which informality is embedded, but has also created a dividing line between states. Whereas some states are understood to manage urban development through functioning institutions, others, in this view, fail to regulate. To deconstruct such understandings, this article explores informal practices through a multi‐sited individualizing comparison between three case studies of water governance, parking regulation and dwelling regimes in Bafatá (Guinea‐Bissau), Tallinn (Estonia) and Berlin (Germany), respectively. Our approach to understanding informality starts from the negotiation and contestation of order between differently positioned actors in the continuous making of states. From this point of view, informality is inherent in the architecture of states––emerging through legal systems, embedded in negotiations between and within institutions, and based on conflicts between state regulations and prevailing norms. Tracing how order takes shape though negotiation, improvisation, co‐production and translation not only highlights how informality constitutes a modus operandi in the everyday workings of the state in all three cases, but also provides a way to talk across these cases, i.e. to bring them together in one frame of analysis and overcome their presumed incommensurability.  相似文献   
70.
Susana Santos 《Applied economics》2013,45(14):1753-1771
Aggregated Social Accounting Matrices (SAMs) will be built for the Portuguese economy in 1997, 1998 and 1999, based on the country's national accounts statistics. The SAMs will be shown as a working instrument for quantifying the flows in the economic circuit and for simulating the effects resulting from changes in such flows. The economic flows associated with the government subsectors will be emphasized, whilst accounting and fixed-price multipliers will be calculated to facilitate the study of the effects resulting from changes in the government's expenditure, which will also be subjected to a test on their veracity.  相似文献   
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