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JEL Code: F02

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1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 27,133
2.

International Corporate Governance

ECGI - Finance Working Paper No. 05/2003; and Tuck-JQFA Contemporary Corporate Governance Issues II Conference
Number of pages: 62 Posted: 30 Jul 2002
Working Paper Series
University of Pittsburgh - Katz School of Business and Purdue University
Downloads 17,929
3.

Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,838
4.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,292
5.

A Portfolio Analysis of Sovereign Wealth Funds

Number of pages: 64 Posted: 06 Jun 2008
Working Paper Series
Peking University - HSBC School of Business
Downloads 4,159
6.

Multinational Corporations, Transnational Law: The United Nation's Norms on the Responsibilities of Transnational Corporations as Harbinger of Corporate Responsibility in International Law

Columbia Human Rights Law Review, Vol. 37, 2005
Number of pages: 92 Posted: 05 Apr 2005
Accepted Paper Series
Pennsylvania State University, Penn State Law
Downloads 3,860
7.

The Transfer of the Company's Seat in European Company Law

ECGI - Law Working Paper No. 08/2003
Number of pages: 40 Posted: 01 Apr 2003
Working Paper Series
Ghent University - Financial Law Institute
Downloads 3,265
8.

Liquidity and Expected Returns: Lessons from Emerging Markets

AFA 2004 San Diego Meetings; EFA 2003 Annual Conference Paper No. 690
Number of pages: 56 Posted: 03 Aug 2003
Working Paper Series
Columbia Business School - Finance and Economics, Duke University - Fuqua School of Business and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 4 versions of this paper

Downloads 3,160
9.

Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite

Number of pages: 40 Posted: 22 Oct 2012 Last Revised: 29 Jul 2013
Working Paper Series
Durham University Business School, Financial InterGroup, Durham Business School - Centre for Banking, Institutions & Development, University of York - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Downloads 3,083
10.

Hard vs. Soft Law: Alternatives, Complements and Antagonists in International Governance

Minnesota Law Review, Vol. 94, pp. 706-99, 2010, Minnesota Legal Studies Research Paper No. 09-23
Number of pages: 95 Posted: 03 Jul 2009 Last Revised: 25 Oct 2010
Accepted Paper Series
University of California, Irvine School of Law and Temple University - Department of Political Science
Downloads 3,032
11.

Empirically Evaluating Claims About Investment Treaty Arbitration

North Carolina Law Review, Vol. 86, p. 1, 2007
Number of pages: 88 Posted: 15 Mar 2007 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 2,991
12.

Emerging Markets Finance

Number of pages: 68 Posted: 22 Jan 2003
Working Paper Series
Columbia Business School - Finance and Economics and Duke University - Fuqua School of Business
Downloads 2,928
13.

Balancing Sweatshop Ethics And Economics

Labor Standards Working Paper No. 9901
Number of pages: 57 Posted: 14 Jan 2000
Working Paper Series
DePaul University - College of Commerce, University of Texas at Austin - Department of Information, Risk and Operations Management and University of Wisconsin - Madison - School of Business
Downloads 2,663
14.

United States - China WTO Litigation (2001-2010): Active & Aggressive Litigants.

Virginia Lawyer, Vol. 59, p. 28, December 2010, GMU School of Public Policy Research Paper No. 2011-03
Number of pages: 6 Posted: 29 Sep 2010 Last Revised: 24 Apr 2014
Accepted Paper Series
George Mason University (Schar School of Policy & Government)
Downloads 2,328
15.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads 2,254
16.

Hidden Power of the Big Three? Passive Index Funds, Re-Concentration of Corporate Ownership, and New Financial Risk

Business and Politics, April 2017, DOI: 10.1017/bap.2017.6
Number of pages: 28 Posted: 23 Jun 2016 Last Revised: 15 May 2017
Accepted Paper Series
University of Amsterdam / CORPNET, University of Amsterdam / CORPNET and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR)
Downloads 2,251
17.

Towards Transparency in Finance and Governance

Number of pages: 30 Posted: 19 Mar 2001
Working Paper Series
World Bank - Economic Development Institute and Natural Resource Governance Institute (NRGI)
Downloads 2,236
18.

Towards a European Modified Business Judgment Rule for Takeover Law

European Business Organizations Law Review
Number of pages: 51 Posted: 17 Dec 2000
Accepted Paper Series
Humboldt University of Berlin - Faculty of Law and University of Minnesota Law School
Downloads 2,184
19.

An International Relations Perspective on the Convergence of Corporate Governance: German Shareholder Capitalism and the European Union, 1990-2000

ECGI - Law Working Paper No. 06/2003; Harvard Law and Economics Discussion Paper No. 406
Number of pages: 61 Posted: 06 Feb 2003
Working Paper Series
Columbia Law School
Downloads 2,168
20.

A Case for an International Investment Court

Society of International Economic Law (SIEL) Inaugural Conference 2008 Paper
Number of pages: 46 Posted: 30 Jun 2008 Last Revised: 10 Jul 2008
Working Paper Series
York University - Osgoode Hall Law School
Downloads 2,122
21.

The Two Faces of Globalization: Against Globalization as We Know It

World Bank Working Paper
Number of pages: 30 Posted: 15 Aug 2002
Working Paper Series
World Bank - Development Research Group (DECRG)
Downloads 1,992
22.

The Digital Divide

CESifo Forum, Vol. 2, No. 3, 2001, pp. 29-34
Number of pages: 10 Posted: 31 Oct 2001
Accepted Paper Series
THM Technische Hochschule Mittelhessen
Downloads 1,945
23.

Development and Outcomes of Investment Treaty Arbitration

Harvard International Law Journal, Vol. 50, No. 2, Summer 2009, Washington & Lee Legal Studies Paper No. 2009-04
Number of pages: 57 Posted: 11 Jun 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,868
24.

The Law of Cyber-Attack

California Law Review, Vol. 100, No. 4, 2012, Yale Law & Economics Research Paper No. 453, Yale Law School, Public Law Working Paper No. 258
Number of pages: 70 Posted: 23 Aug 2012 Last Revised: 07 Sep 2012
Accepted Paper Series
Yale University - Law School, Information Society Project, Yale Law School, U.S. Court of Appeals for the D.C. Circuit, Yale University - Law School, Independent and Independent
Downloads 1,857
26.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 1,754
27.

Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions

Journal of Accounting and Economics Vol. 42 (October 2006), pp. 107-48.
Number of pages: 64 Posted: 19 Jan 2005 Last Revised: 06 Sep 2017
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and Stanford Graduate School of Business
Downloads 1,730
28.

Accountability of Nongovernmental Organizations (Ngos) in Global Governance

Steve Charnovitz, Accountability of Non-Governmental Organizations in NGO Accountability: Politics, Principles and Innovations (Lisa Jordan & Peter van Tuijl ed., Earthscan 2006), GWU Legal Studies Research Paper No. 145, GWU Law School Public Law Research Paper No. 145
Number of pages: 40 Posted: 04 May 2005 Last Revised: 11 Apr 2013
Working Paper Series
George Washington University - Law School
Downloads 1,706
29.

An Economic Analysis of Fair Value: Accounting as a Vector of Crisis

Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Number of pages: 44 Posted: 17 Sep 2009 Last Revised: 11 Jul 2010
Accepted Paper Series
Banque de France (Microeconomic research unit), French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 1,643
30.

The Electronic Contracts Convention, the CISG, and New Sources of E-Commerce Law

Tulane Journal of International & Comparative Law, Vol. 16, No. 2, Spring 2008
Number of pages: 37 Posted: 16 Apr 2008 Last Revised: 15 May 2008
Accepted Paper Series
Every1's Guide Press
Downloads 1,583
31.

China's Legal System and the WTO: Prospects for Compliance

Global Studies Law Review, Vol. 2, No. 97, 2003
Number of pages: 25 Posted: 30 Jan 2003
Accepted Paper Series
George Washington University Law School
Downloads 1,574
32.

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Number of pages: 22 Posted: 26 May 2015
Accepted Paper Series
Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,556
33.

The Multilateralization of International Investment Law: The Emergence of a Multilateral System of Investment Protection on the Basis of Bilateral Treaties

Society of International Economic Law (SIEL) Inaugural Conference Paper, 2008, SIEL Online Proceedings Working Paper No. 18/08
Number of pages: 29 Posted: 26 Jun 2008
Working Paper Series
University of Amsterdam
Downloads 1,554
34.

What is Global Justice?

Revista de Economía Institucional, Vol. 10, No. 19, Second Semester 2008,
Number of pages: 16 Posted: 18 Dec 2008
Accepted Paper Series
Yale University, Global Justice Program
Downloads 1,505
35.

An American Perspective on the New German Anti-takeover Law

ECGI - Law Working Paper No. 02/2002; Columbia Law and Economics Working Paper No. 209, Harvard Law and Economics Discussion Paper No. 407
Number of pages: 10 Posted: 07 Oct 2002
Accepted Paper Series
Columbia Law School
Downloads 1,496
36.

Information Versus Product Adaptation: The Role of Standards in Trade

Number of pages: 41 Posted: 22 Nov 2004
Working Paper Series
University of Redlands
Downloads 1,479
37.

DeKo: An Electricity-Backed Currency Proposal

Number of pages: 35 Posted: 07 Apr 2011 Last Revised: 05 Jul 2012
Working Paper Series
SolarCoin Foundation and SolarCoin Foundation
Downloads 1,475
38.

Female Entrepreneurship Theory: A Multidisciplinary Review of Resources

Journal of Women's Entrepreneurship and Education, Institute of Economic Sciences (Belgrade, Serbia)
Number of pages: 45 Posted: 13 May 2011 Last Revised: 07 Jun 2011
Accepted Paper Series
Technology & Cybersecurity Law Group
Downloads 1,463
39.

Globalisation and Inflation: New Cross-Country Evidence on the Global Determinants of Domestic Inflation

BIS Working Paper No. 227
Number of pages: 54 Posted: 25 Sep 2007
Working Paper Series
Bank for International Settlements (BIS) - Research and Policy Analysis and Bank for International Settlements (BIS) - Monetary and Economic Department
Downloads 1,460
40.

The Right to Food: Holding Global Actors Accountable Under International Law

Columbia Journal of Transnational Law, Vol. 44, p. 691, 2006
Number of pages: 87 Posted: 15 Dec 2006
Accepted Paper Series
New York University School of Law
Downloads 1,444
41.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,415
42.

Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

CESifo Working Paper Series No. 431
Number of pages: 16 Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,391
43.

Law and Practice of Investment Treaties: Standards of Treatment Chapter 1, Historical Development of Investment Treaty Law

KLUWER LAW INTERNATIONAL, Chapter 1, Historical Development of Investment Treaty Law, 2009
Number of pages: 104 Posted: 09 Apr 2009 Last Revised: 03 May 2009
Accepted Paper Series
University of Victoria - Faculty of Law and Freshfields Bruckhaus Deringer
Downloads 1,340
44.

The WTO's Reading of the GATT Article XX Chapeau: A Disguised Restriction on Environmental Measures

University of Pennsylvania Journal of International Economic Law, Vol. 22, No. 4, Winter 2001
Number of pages: 120 Posted: 27 Feb 2002
Accepted Paper Series
University of New Mexico - School of Law
Downloads 1,336
45.

How Hard and Soft Law Interact in International Regulatory Governance: Alternatives, Complements and Antagonists

SYSTEMIC IMPLICATIONS OF TRANSATLANTIC REGULATORY COOPERATION AND COMPETITION, Simon Evenett & Robert Stern, eds., World Scientific, 2010, Society of International Economic Law (SIEL) Inaugural Conference 2008 Paper
Number of pages: 69 Posted: 08 Jul 2008 Last Revised: 22 Jun 2010
Working Paper Series
University of California, Irvine School of Law and Temple University - Department of Political Science
Downloads 1,333
46.

Explaining Welfare State Survival: The Role of Economic Freedom and Globalization

Number of pages: 23 Posted: 27 Apr 2006
Working Paper Series
Research Institute of Industrial Economics (IFN)
Downloads 1,311
47.

Research and Policy Issues in High-Skilled International Migration: A Perspective with Data from the United States

IZA Discussion Paper No. 366
Number of pages: 34 Posted: 27 Sep 2001
Working Paper Series
National Science Foundation
Downloads 1,299
48.

The Draft Common Frame of Reference (DCFR) - The Most Interesting Development in Contract Law Since the Code Civil and the BGB

Indiana University Robert H. McKinney School of Law Research Paper No. 2012-08
Number of pages: 12 Posted: 19 Mar 2012 Last Revised: 15 May 2012
Working Paper Series
Indiana University Robert H. McKinney School of Law
Downloads 1,297
50.

One Belt and One Road: Dose China-Pakistan Economic Corridor Benefit for Pakistan's Economy?

Journal of Economics and Sustainable Development, Vol. 6, No. 24, 2015
Number of pages: 8 Posted: 04 Jan 2016
Accepted Paper Series
Tianjin University of Finance and Economics
Downloads 1,259