Resultats globals: 96 registres trobats en 0.08 segons.
Documents de recerca, 96 registres trobats
Documents de recerca 96 registres trobats  1 - 10següentfinal  anar al registre:
1.
60 p, 843.4 KB Are the most capable auditors in the Big 4 firms? / Millán Tapia, Ana ; Ortín Ángel, Pedro ; Sundgren, Stefan ; Universitat Autònoma de Barcelona. Departament d'Economia d’Empresa
The CPA exam provides an evaluation of the auditors' professional competences at the early stages of their careers. Using information from the results generated in Sweden, the paper shows that i) auditors at Big 4 firms are younger when they take the exam, ii) younger auditors and auditors at Big 4 firms perform better in the exam iii) there is a positive association between the results in the CPA exam and wage increases after having received the CPA certification and the association is stronger at Big 4 firms. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2016 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 16/1)  
2.
40 p, 356.9 KB Efficiency in education. A review of literature and a way forward / De Witte, Kristof ; López Torres, Laura ; Universitat Autònoma de Barcelona. Departament d'Empresa
This paper provides an extensive and comprehensive overview of the literature on efficiency in education. It summarizes the earlier applied inputs, outputs and contextual variables, as well as the used data sources of papers in the field of efficiency in education. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2015 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 15/1)  
3.
51 p, 1.2 MB Earnings quality and performance in the banking industry : a profit frontier approach / Tortosa, Emili ; Universitat Autònoma de Barcelona. Departament d'Empresa
The analysis of efficiency and productivity in banking has received a great deal of attention for almost three decades now. However, most of the literature to date has not explicitly accounted for risk when measuring efficiency. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2014 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 14/5)  
4.
46 p, 231.4 KB Incumbent audit firm-provided tax services and the clients with low financial reporting quality / Myllymäki, Emma-Riikka ; Universitat Autònoma de Barcelona. Departament d'Empresa
This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies' low financial reporting quality. In particular, we examine the association between tax-related fees and the likelihood of timely restatements, and internal control weakness disclosures among a sample of US companies that all have misstatements in financial information. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2014 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 14/4)  
5.
50 p, 605.6 KB Measuring school demand in the presence of spatial dependence. A conditional approach / López Torres, Laura ; Prior Jiménez, Diego ; Universitat Autònoma de Barcelona. Departament d'Empresa
Improving educational quality is an important public policy goal. However, its success requires identifying factors associated with student achievement. At the core of these proposals lies the principle that increased public school quality can make school system more efficient, resulting in correspondingly stronger performance by students. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2014 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 14/3)  
6.
45 p, 3.3 MB Does land titling matter? The role of land property rights in the war on illicit crops in Colombia / Muñoz-Mora, Juan Carlos ; Tobón-Zapata, Santiago ; Willem d'Anjou, Jesse ; Universitat Autònoma de Barcelona. Departament d'Empresa
This paper analyzes the role of formalization of land property rights in the war against illicit crops in Colombia. We argue that as a consequence of the increase of state presence and visibility during the period of 2000 and 2009, municipalities with a higher level of formalization of their land property rights saw a greater reduction in the area allocated to illicit crops. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2014 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 14/2)  
7.
40 p, 519.9 KB The influence of the quality of government institutions on entrepreneurial motivation : exploring the variance across countries / Amorós, José Ernesto ; Stenholm, Pekka ; Universitat Autònoma de Barcelona. Departament d'Empresa
Despite the increasing understanding of the relationships between institutions and entrepreneurship, the influence of the quality of government institutions on entrepreneurship is less addressed. This paper focuses on this critical determinant of entrepreneurship in developing and developed countries. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2014 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 14/1)  
8.
48 p, 359.2 KB Cross-country differences in disclosure quality : a study of fair value disclosures by european real estate companies / Sundgren, Stefan ; Mäki, Juha ; Somoza López, Antonio ; Universitat Autònoma de Barcelona. Departament d'Empresa
Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2013 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 13/7)  
9.
49 p, 446.6 KB Superstars need social benefits : an experiment on network formation / Schram, Arthur ; Van Leeuwen, B. ; Offerman, Theo ; Universitat Autònoma de Barcelona. Departament d'Empresa
We investigate contributions to the provision of public goods on a network when efficient provision requires the formation of a star network. We provide a theoretical analysis and study behavior is a controlled laboratory experiment. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2013 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 13/6)  
10.
58 p, 986.3 KB Goal setting and monetary incentives : when large stakes are not enough / Gómez-Miñambres, Juan Carlos ; Corgnet, Brice ; Hernán González, Roberto ; Universitat Autònoma de Barcelona. Departament d'Empresa
The aim of this paper is to test the effectiveness of wage-irrelevant goal setting policies in a laboratory environment. In our design, managers can assign a goal to their workers by setting a certain level of performance on the work task. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2013 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 13/5)  

Documents de recerca : 96 registres trobats   1 - 10següentfinal  anar al registre:
Us interessa rebre alertes sobre nous resultats d'aquesta cerca?
Definiu una alerta personal via correu electrònic o subscribiu-vos al canal RSS.