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171.
172.
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting. 相似文献
173.
The stochastic convergence amongst Mexican Federal entities is analyzed in panel data framework. The joint consideration of
cross-section dependence and multiple structural breaks is required to ensure that the statistical inference is based on statistics
with good statistical properties. Once these features are accounted for, evidence in favour of stochastic convergence is found.
Since stochastic convergence is a necessary, but not sufficient, condition for convergence as predicted by economic growth
models, the paper also investigates whether β-convergence process has taken place. We found that the Mexican states have followed either heterogeneous convergence patterns
or divergence process throughout the analyzed period. 相似文献
174.
The specific characteristics of the public health care sector prevent the normal working of the market and the trend toward the efficient provision of services. The present study was carried out to offer the Audit Office of the Basque Country and Navarra an objective point of reference from which to measure the efficiency of clinical services. This study consists of an evaluation of the efficient production and utilization of the resources—intermediate services—that hospitals provide to medical staff for carrying out the diagnosis and treatment of patients, together with the efficient use of these intermediate services by the aforementioned medical staff. 相似文献
175.
S. Abraham Ravid Itzhak Venezia Aharon Ofer Vicente Pons Shlomith Zuta 《Journal of Financial Stability》2007,3(3):198
This paper demonstrates that preferred stock may arise as an optimal security in a tax-induced equilibrium. This result is driven by graduated tax schedules and by uncertainty. In a more general sense, our results can be interpreted as a template for including any security with a different tax treatment in a firm's capital structure. The first part of the paper demonstrates that the Miller equilibrium framework can accommodate more than two securities if different investor classes are taxed differently on each security and the tax schedule for each investor group is upward sloping. We then simplify the tax schedule, but introduce uncertainty, which implies the possibility of bankruptcy and the possible loss of tax shelters. The interaction of tax rates and seniority now affects the contribution of each security to after-tax firm value, as in some states the firm may not be able to pay either interest (or dividends) or even principal to its various claimholders. It is shown why and how these features, i.e. the various tax rates and seniority, determine the financing equilibrium, which is obtained by equating the expected marginal tax benefit of all securities. We demonstrate that non-profitable firms will tend to issue preferred shares whereas profitable firms will not find preferred stock advantageous in our framework. Comparative statics with respect to various tax rates are derived as well. These predictions are tested using a large sample of firms for the last 25 years. The empirical testing broadly confirms the theoretical predictions. 相似文献
176.
Assessing the intangibles transferred in franchise businesses 总被引:1,自引:1,他引:0
In franchise systems, trade relationships between the franchisor and franchisee to exchange intangible resources for a franchise
fee and subsequent payments are set up. This article provides data obtained by personal surveys on the restaurant industry
franchise system in Mexico. The brand mark established by an initial investment, the time the franchise has operated, and
its capacities to make profit are key factors in this exchange. The franchise size and its belonging to the Mexican Franchise
Association are other intangible resources transferred in this relationship. 相似文献
177.
Vicente Salas-Fumás 《Applied economics》2013,45(17):2349-2360
This article examines the determinants of the equilibrium number of entrepreneurs and the level of productivity in economies where individuals make occupational choices between being self-employed or working as an employee. The results of the theoretical model explain some observed empirical regularities, such as the negative association between productivity and self-employment rates in cross-country data. The article also derives and empirically tests an unexplored relationship between entrepreneurship and economic growth, in the form of a positive association between productivity growth in t and the proportion of the self-employed in t???1, providing a new perspective on cross-country productivity convergence over time. 相似文献
178.
Public sector reforms have implemented business techniques, including management by results, cost management and accrual accounting, to make public entities more efficient and accountable. As a consequence, ‘accounting numbers management’ has become a way for managers in the public sector to adapt accounting figures to their interests. This study focuses on ‘earnings management’ (manipulation of earnings) in government agencies. The authors provide evidence of earnings management in which agencies try to keep net operating costs to around zero. The authors' findings question the effectiveness of financial targets associated with accrual-based measures. 相似文献
179.
180.
We address the issue of the sustainability Spain's external debt, using data for the period 1970–2020. To detect episodes of potentially explosive behavior of the Spanish net foreign assets over GDP ratio and the current account balance over GDP ratio, as well as episodes of external adjustments over this long period, we employ a recursive unit root test approach. Our empirical analysis leads us to conclude that there is some evidence of bubbles in the ratio between Spanish net foreign assets and the GDP. In contrast, the evidence that the ratio between the Spanish current account balance and the GDP had explosive subperiods is very weak. The episode of explosive behavior identified in the position of net foreign assets during the period 2002–2015 was the result of the country's economic expansion 1995–2007. The results also show an external adjustment during the period 2008–2019 after the start of a cyclical economic recession. 相似文献