| 1. |
- Aaberge, Rolf, et al.
(författare)
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Income Inequality and Income Mobility in the Scandinavian Countries Compared to the United States
- 2002
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Ingår i: The Review of Income and Wealth. - : Blackwell Publishers Ltd. - 1475-4991 .- 0034-6586. ; 48:4, s. 443-469
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Tidskriftsartikel (refereegranskat)abstract
- This paper compares income inequality and income mobility in the Scandinavian countries and the United States during 1980-90. The results suggest that inequality is greater in the United States than in the Scandinavian countries and that this inequality ranking of countries remains unchanged when the accounting period of income is extended from one to eleven years. The pattern of mobility turns out to be remarkably similar, in the sense that the proportionate reduction in inequality from extending the accounting period of income is much the same. But we do find evidence of greater dispersion of first differences of relative earnings and income in the United States. Relative income changes are associated with changes in labor market and marital status in all four countries, but the magnitude of such changes are largest in the United States.
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| 2. |
- 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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| 3. |
- Abou-Zeid, Nancy, et al.
(författare)
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Towards a cancer mission in Horizon Europe: recommendations
- 2020
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Ingår i: Molecular Oncology. - : Wiley Open Access. - 1878-0261 .- 1574-7891. ; 14:8, s. 1589-1615
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Tidskriftsartikel (refereegranskat)abstract
- A comprehensive translational cancer research approach focused on personalized and precision medicine, and covering the entire cancer research–care–prevention continuum has the potential to achieve in 2030 a 10-year cancer-specific survival for 75% of patients diagnosed in European Union (EU) member states with a well-developed healthcare system. Concerted actions across this continuum that spans from basic and preclinical research through clinical and prevention research to outcomes research, along with the establishment of interconnected high-quality infrastructures for translational research, clinical and prevention trials and outcomes research, will ensure that science-driven and social innovations benefit patients and individuals at risk across the EU. European infrastructures involving comprehensive cancer centres (CCCs) and CCC-like entities will provide researchers with access to the required critical mass of patients, biological materials and technological resources and can bridge research with healthcare systems. Here, we prioritize research areas to ensure a balanced research portfolio and provide recommendations for achieving key targets. Meeting these targets will require harmonization of EU and national priorities and policies, improved research coordination at the national, regional and EU level and increasingly efficient and flexible funding mechanisms. Long-term support by the EU and commitment of Member States to specialized schemes are also needed for the establishment and sustainability of trans-border infrastructures and networks. In addition to effectively engaging policymakers, all relevant stakeholders within the entire continuum should consensually inform policy through evidence-based advice.
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| 4. |
- Acharya, Viral, et al.
(författare)
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Labor laws and innovation
- 2013
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Ingår i: Journal of Law and Economics. - : University of Chicago. - 1537-5285 .- 0022-2186. ; 56:4, s. 997-1037
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Tidskriftsartikel (refereegranskat)abstract
- When contracts are incomplete, dismissal laws prevent employers from arbitrarily discharging employees and thereby limit employers' ability to hold up innovating employees after an innovation is successful. Therefore, dismissal laws can enhance employees' innovative efforts and encourage firms to invest in risky but potentially groundbreaking projects. Other forms of labor laws that do not affect dismissal of employees do not have this bright side. We find support for these predictions in empirical tests that exploit country-level changes in dismissal laws in the United States, the United Kingdom, France, and Germany: more stringent dismissal laws foster innovation, particularly in innovation-intensive industries, but other labor laws do not.
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| 5. |
- Aczel, Balazs, et al.
(författare)
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Consensus-based guidance for conducting and reporting multi-analyst studies
- 2021
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Ingår i: eLIFE. - : eLife Sciences Publications. - 2050-084X. ; 10
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Tidskriftsartikel (refereegranskat)abstract
- Any large dataset can be analyzed in a number of ways, and it is possible that the use of different analysis strategies will lead to different results and conclusions. One way to assess whether the results obtained depend on the analysis strategy chosen is to employ multiple analysts and leave each of them free to follow their own approach. Here, we present consensus-based guidance for conducting and reporting such multi-analyst studies, and we discuss how broader adoption of the multi-analyst approach has the potential to strengthen the robustness of results and conclusions obtained from analyses of datasets in basic and applied research.
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| 6. |
- Adams, Renée, B., et al.
(författare)
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A Theory of Friendly Boards
- 2007
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Ingår i: Journal of Finance. - : Blackwell Publishing Inc. - 1540-6261 .- 0022-1082. ; 62:1, s. 217-250
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Tidskriftsartikel (refereegranskat)abstract
- We analyze the consequences of the board's dual role as advisor as well as monitor of management. Given this dual role, the CEO faces a trade-off in disclosing information to the board: If he reveals his information, he receives better advice; however, an informed board will also monitor him more intensively. Since an independent board is a tougher monitor, the CEO may be reluctant to share information with it. Thus, management-friendly boards can be optimal. Using the insights from the model, we analyze the differences between sole and dual board systems. We highlight several policy implications of our analysis.
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| 7. |
- Adams, RB, et al.
(författare)
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Is Pay a Matter of Values?
- 2012
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Ingår i: International Review of Finance. - : Wiley. - 1369-412X. ; 12:2, s. 133-173
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Tidskriftsartikel (refereegranskat)abstract
- Public outrage over executive compensation reached an all-time high during the financial crisis. Around the world, many argued that CEOs and boards were immoral in setting their pay and pressured governments to impose restrictions on executive pay. Using a unique sample of data on human values for CEOs, we show that CEOs and directors have different values than general members of the population. CEOs and directors place more emphasis on power and achievement values than members of the population, and they emphasize self-direction values more. However, values appear to have little explanatory power for pay, in contrast to economic variables. While some CEOs may be unethical in setting their pay, our results suggest that pay is not a matter of values on average.
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| 8. |
- Ade, Florian, et al.
(författare)
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Divided government versus incumbency externality effect : Quasi-experimental evidence on multiple voting decisions
- 2013
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Ingår i: European Economic Review. - : Elsevier: 24 months. - 0014-2921. ; 64, s. 1-20
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Tidskriftsartikel (refereegranskat)abstract
- This paper explores the interdependency of political institutions from the voter's perspective. Specifically, we are interested in: (1) Does the partisan identity of the mayor influence the voter's decision in the subsequent town council election?; (2) Does this partisan identity influence the vote in ensuing higher level elections?; and (3) Do voters condition their vote for the mayor on the result of the last council election? We rely on a regression discontinuity design focusing on close election outcomes based on municipal level data for Germany. We find (1) that the party of the mayor can receive a bonus of 4-6 percentage points in vote share in the next town council election (depending on the timing of the local elections). (2) The mayor partisan identity does not affect federal or European election outcomes within the same municipality. And (3), we show that voters punish mayor candidates of parties that performed strongly in earlier council elections. Throughout the paper, we explore how the findigs can be related to an incumbency externality effect and to the theory of voter preferences for divided government.
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| 9. |
- Adelino, Manuel, et al.
(författare)
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Trade Credit and the Transmission of Unconventional Monetary Policy
- 2023
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Ingår i: Review of Financial Studies. - : Oxford University Press (OUP): Policy F - Oxford Open Option D. - 1465-7368 .- 0893-9454. ; 36:2, s. 775-813
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Tidskriftsartikel (refereegranskat)abstract
- We show that production networks are important for the transmission of unconventional monetary policy. Firms with bonds eligible for purchase under the European Central Bank's Corporate Sector Purchase Program act as financial intermediaries by extending additional trade credit to their customers. The increase in trade credit is pronounced from core countries to periphery countries and for financially constrained customers. Customers then increase investment and employment in response to the increased trade financing, whereas suppliers expand their customer base, contributing to upstream industry concentration. Our findings suggest that trade credit redistributes the effects of monetary policy across regions and firms.
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| 10. |
- Adler, Niclas, et al.
(författare)
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A collaborative research effort to bridge boundaries and support deviant youths in contemporary welfare systems.
- 2005
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Ingår i: European Management Review. - : Wiley. - 1740-4754 .- 1740-4762. ; 2:1, s. 88-99
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Tidskriftsartikel (refereegranskat)abstract
- This paper analyzes the challenges of introducing new approaches to the care of deviant youths in contemporary welfare systems. The specific study of early intervention programs within the area of psychosocial disturbances will be used to explore the interplay between emerging research results and the introduction of new approaches in different functionally specialized welfare carrying organizations. This paper is based on a collaborative research effort between researchers from education, psychology, psychiatry, sociology, economics and business administration and key actors from schools, police, criminal care, social security administrations, municipal health care and municipal politicians and administrative managers. The paper demonstrates that successful introduction of new coping strategies necessitates significant efforts to support the bridging of boundaries, the challenging of legacies and the learning from evidence to change established structures.
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