Accounting & Finance
Transparency or ambiguity? Voluntary IFRS adoption and earnings management in Japan
Accounting &Finance, Volume 64, Issue 3, Page 2425-2452, September 2024.
Accounting &Finance, Volume 64, Issue 3, Page 2425-2452, September 2024.
The Indian Economic Journal, Ahead of Print. The liberalisation of Indian financial markets has smoothened the capital flows of international institutional investors, resulting in rising foreign investor participation in the domestic equity and debt ma…
The Indian Economic Journal, Ahead of Print. The current article examines the tax efforts of India’s main mountainous states that have been accorded special category status by the National Development Council. These states have been under persistent bu…
The Indian Economic Journal, Ahead of Print. We undertake an extensive literature survey and segregate the methods mainly into two approaches: parametric and non-parametric. Further, we categorise the non-parametric techniques into the Growth Accountin…
The Indian Economic Journal, Ahead of Print. This article examines the threshold effects of government size (measured as a percentage share of government final consumption expenditure in GDP) on economic growth from a non-linear perspective. We apply a…
AbstractIf overcrowding harms health care quality, the impacts of encouraging more people to use services are not obvious. Impacts will depend on whether marginal entrants benefit and whether they benefit enough to offset the congestion externalities i…
AbstractWe use novel survey data to study firms’ inventory contracts. We document facts about the usage of purchase and sale contracts. We find that firms purchase and sell inventory through three contractual arrangements: fixed price and quantity, fix…
AbstractBiofuels offer one approach for reducing carbon emissions. However, the necessary agricultural expansion may endanger tropical forests. I use a dynamic model of land use to disentangle the roles of acreage and yields in the supply of sugarcane …
AbstractSimple functional forms for utility require restrictive structural assumptions that are often contrary to observed behavior. Even so, they are widely used in applied economic research. I address this issue using a two-part adaptive experimental…
AbstractWe evaluate the effect of vehicle recalls on vehicle transactions in the second-hand market. Using a rich data set of Dutch vehicle registrations, we exploit the quasiexperimental variation in recalls across nearly identical cars. We find stron…