| 1. |
- Abad, C., et al.
(författare)
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On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View
- 2020
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Ingår i: Accounting in Europe. - : Informa UK Limited. - 1744-9480 .- 1744-9499. ; 17:1, s. 1-32
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Tidskriftsartikel (refereegranskat)abstract
- This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.
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| 2. |
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| 3. |
- Asplund, Marcus, et al.
(författare)
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Price adjustments by a gasoline retail chain
- 2000
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Ingår i: Scandinavian Journal of Economics. - : Wiley. - 0347-0520 .- 1467-9442. ; 102:1, s. 101-121
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Tidskriftsartikel (refereegranskat)abstract
- We use daily data to examine price responses in the Swedish gasoline market to changes in the Rotterdam spot price, exchange rates and taxes. The distribution of price adjustments by a leading retail chain, for the period January 1980 to December 1996, is symmetric with no small adjustments. An error correction model shows that, in the short run, prices gradually move towards the long-run equilibrium in response to cost shocks. There is some evidence that, also in the short run, prices are stickier downwards than upwards. Prices respond more rapidly to exchange rate movements than to the spot market price. Our analysis emphasizes that to fully understand price adjustments it is necessary to examine data sets where the sample frequency at least matches that of price adjustments.
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| 4. |
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| 5. |
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| 6. |
- Beck, S., et al.
(författare)
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The Open Innovation in Science research field: a collaborative conceptualisation approach
- 2022
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Ingår i: Industry and Innovation. - : Informa UK Limited. - 1366-2716 .- 1469-8390. ; 29:2, s. 136-185
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Tidskriftsartikel (refereegranskat)abstract
- Openness and collaboration in scientific research are attracting increasing attention from scholars and practitioners alike. However, a common understanding of these phenomena is hindered by disciplinary boundaries and disconnected research streams. We link dispersed knowledge on Open Innovation, Open Science, and related concepts such as Responsible Research and Innovation by proposing a unifying Open Innovation in Science (OIS) Research Framework. This framework captures the antecedents, contingencies, and consequences of open and collaborative practices along the entire process of generating and disseminating scientific insights and translating them into innovation. Moreover, it elucidates individual-, team-, organisation-, field-, and society-level factors shaping OIS practices. To conceptualise the framework, we employed a collaborative approach involving 47 scholars from multiple disciplines, highlighting both tensions and commonalities between existing approaches. The OIS Research Framework thus serves as a basis for future research, informs policy discussions, and provides guidance to scientists and practitioners.
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| 7. |
- Bilén, David, et al.
(författare)
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Are women more generous than men? A meta-analysis
- 2021
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Ingår i: Journal of the Economic Science Association-Jesa. - : Springer Science and Business Media LLC. - 2199-6776 .- 2199-6784. ; 7
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Tidskriftsartikel (refereegranskat)abstract
- We perform a meta analysis of gender differences in the standard windfall gains dictator game (DG) by collecting raw data from 53 studies with 117 conditions, giving us 15,016 unique individual observations. We find that women on average give 4 percentage points more than men (Cohen's d = 0.16), and that this difference decreases to 3.1% points (Cohen's d = 0.13) if we exclude studies where dictators can only give all or nothing. The gender difference is larger if the recipient in the DG is a charity, compared to the standard DG with an anonymous individual as the recipient (a 10.9 versus a 2.3% points gender difference). These effect sizes imply that many individual studies on gender differences are underpowered; the median power in our sample of standard DG studies is only 9% to detect the meta-analytic gender difference at the 5% significance level. Moving forward on this topic, sample sizes should thus be substantially larger than what has been the norm in the past.
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| 8. |
- Bindler, Anna, et al.
(författare)
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Discontinuities in the Age-Victimisation Profile and the Determinants of Victimisation
- 2023
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Ingår i: Economic Journal. - : Oxford University Press. - 0013-0133 .- 1468-0297. ; 134:657
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Tidskriftsartikel (refereegranskat)abstract
- Dutch victimisation rates increase by 9%-15% immediately upon reaching ages 16 and 18. We disentangle the role of the many rights granted at these ages using offence location data, cross-cohort variation in the minimum legal drinking age driven by a 2014 reform and survey data of alcohol/drug consumption and mobility behaviours. We conclude that access to weak alcohol, bars/clubs and smoking increases victimisation at 16 and that age-18 rights (hard alcohol, marijuana coffee shops) exacerbate this risk; vehicle access does not play an important role. We find no evidence of systematic spillovers onto individuals still ineligible for these rights.
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| 9. |
- Boschini, Anne, et al.
(författare)
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Gender and altruism in a random sample
- 2018
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Ingår i: Journal of Behavioral and Experimental Economics. - : Elsevier BV. - 2214-8043 .- 2214-8051. ; 77, s. 72-77
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Tidskriftsartikel (refereegranskat)abstract
- We study gender differences in altruism in a large random sample of the Swedish population using a standard dictator game. Beside a baseline treatment we implement a priming treatment where participants are reminded of their gender, and two treatments with known male and female counterpart respectively. We find suggestive evidence that women are more altruistic than men only in the priming treatment. A post-hoc analysis using data on interviewer gender to explore gender context effects indicates that priming affects behavior only in mixedgender contexts.
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| 10. |
- Boschini, Anne, et al.
(författare)
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Gender, risk preferences and willingness to compete in a random sample of the Swedish population
- 2019
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Ingår i: Journal of Behavioral and Experimental Economics. - : Elsevier BV. - 2214-8043 .- 2214-8051. ; 83
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Tidskriftsartikel (refereegranskat)abstract
- Experimental results from student and other non-representative convenience samples often suggest that men, on average, are more risk taking and competitive than women. We explore whether these gender preference gaps also exist in incentivized tasks in a simple random sample of the Swedish adult population. Our design comprises four different conditions to systematically explore how the experimental context may impact gender gaps; a baseline condition, a condition where participants are primed with their own gender, and two conditions where the participants know the gender of their counterpart (man or woman). We further look at competitiveness in two domains: a math task and a verbal task. We find no gender gap in risk taking or competitiveness in the verbal task in this random sample. There is some support for men being more competitive than women in the math task in the pooled sample, but the effect size is small. We further find no consistent impact of the respective conditions on (the absence of) the gender gap in preferences.
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