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What is Corporate Governance 什么是公司管治
Open Access publications Pub Date : 2014-07-28 DOI: 10.4135/9781483376493.n78
N. Brennan
{"title":"What is Corporate Governance","authors":"N. Brennan","doi":"10.4135/9781483376493.n78","DOIUrl":"https://doi.org/10.4135/9781483376493.n78","url":null,"abstract":"The word governance comes from a Latin word – gubernare – which means to steer. Cicero has written ‘he that governs sits quietly at the stern and scarce is seen to stir’. Thus my colleague, Dr Collette Kirwan, has conceptualised the board as being the navigator of the company.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127414880","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 101
Accounting narratives and impression management 会计叙述和印象管理
Open Access publications Pub Date : 2013-01-04 DOI: 10.4324/9780203593493.CH8
N. Brennan, D. Merkl-Davies
{"title":"Accounting narratives and impression management","authors":"N. Brennan, D. Merkl-Davies","doi":"10.4324/9780203593493.CH8","DOIUrl":"https://doi.org/10.4324/9780203593493.CH8","url":null,"abstract":"This chapter focuses on impression management in accounting communication. Impression management entails the construction of a public impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial stakeholders or by society at large. Impression management is examined by reference to four perspectives: the economic, psychological, sociological, and critical. These variously conceptualise impression management as reporting bias, self-serving bias, symbolic management, and ideological bias.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115790120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 103
Young People's Trajectories through Irish Housing Booms and Busts: headship, housing and labour market access among the under 30s since the late 1960s 年轻人在爱尔兰房地产繁荣与萧条中的轨迹:自20世纪60年代末以来30岁以下人群的领导、住房和劳动力市场准入
Open Access publications Pub Date : 2012-11-12 DOI: 10.4324/9780203095096-20
M. Norris, N. Winston
{"title":"Young People's Trajectories through Irish Housing Booms and Busts: headship, housing and labour market access among the under 30s since the late 1960s","authors":"M. Norris, N. Winston","doi":"10.4324/9780203095096-20","DOIUrl":"https://doi.org/10.4324/9780203095096-20","url":null,"abstract":"The economic, social and demographic history of the Republic of Ireland since World War II is distinctive in western European terms. While many of her neighbours experienced strong economic and population growth during the post war decades, resulting in unprecedented prosperity for the generation born during the post war baby boom, Ireland experienced economic stagnation and population decline during the 1950s, punctuated by a period of growth in the 1960s and early 1970s, until the traditional pattern of economic stagnation was reinstated in the 1980s (Kennedy et al 1988). This longstanding pattern of economic under performance changed in the mid 1990s with the advent of the ‘Celtic Tiger’ economic boom and during the decade which followed Ireland’s economic growth caught up with and then surpassed the western European average, employment and household disposable income grew radically and the Irish population expanded by 20 per cent (Clinch et al 2002).","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121723790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Solow (1956) as a Model of Cross-Country Growth Dynamics 索洛(1956)作为一个跨国增长动态模型
Open Access publications Pub Date : 2007-03-01 DOI: 10.1093/OXREP/GRM009
K. McQuinn, Karl Whelan
{"title":"Solow (1956) as a Model of Cross-Country Growth Dynamics","authors":"K. McQuinn, Karl Whelan","doi":"10.1093/OXREP/GRM009","DOIUrl":"https://doi.org/10.1093/OXREP/GRM009","url":null,"abstract":"Despite the widespread popularity of the Solow growth model, much of the recent empirical work based on the classic framework misrepresents a crucial feature of the model. Namely, the growth rate of technological progress, assumed to be exogenous in the Solow model, is often identified as being constant across countries. This simplification of the behaviour of technological progress runs counter to the evidence and has had a number of significant implications for the interpretation of the Solow model. One implication has been an overemphasis on the role of factor accumulation in explaining cross-country income differentials. In addition, the commonly-cited empirical result that the speed of conditional convergence is slower than predicted by the Solow model is a function of this inaccurate assumption about technology rather than due to a failure of the model itself.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123246682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 40
Prospects for Growth in the Euro Area 欧元区经济增长前景
Open Access publications Pub Date : 2006-11-01 DOI: 10.1093/cesifo/ifn024
K. McQuinn, Karl Whelan
{"title":"Prospects for Growth in the Euro Area","authors":"K. McQuinn, Karl Whelan","doi":"10.1093/cesifo/ifn024","DOIUrl":"https://doi.org/10.1093/cesifo/ifn024","url":null,"abstract":"We review the recent performance of the Euro area economy, focusing in detail on the separate roles played by labour input, capital input, and total factor productivity (TFP). After a long period of catching up with US levels of labour productivity, Euro area productivity growth has, since the mid-1990s, fallen significantly behind. We show that this recent divergence has accelerated since 2000, and that this is mainly due to the poor rate of Euro area TFP growth. Based on prevailing trends, we estimate that potential output growth in the Euro area currently may be running as low as 1.5 percent per year. In addition, if TFP growth stays at recent levels, the output growth rate will decline further due to weaker capital deepening. To consider future Euro area prospects for growth, we examine a set of alternative scenarios, each of which posits a potential increase in a determinant of output growth. One of these scenarios focuses on the potential effects of greater labour market deregulation.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133627564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 12
You take the high road and I’ll take the low road : economic success and wellbeing in the longer run 你走大路，我走大路:经济上的成功和长期的幸福
Open Access publications Pub Date : 2005-06-01 DOI: 10.7551/mitpress/4968.003.0016
C. Gráda
{"title":"You take the high road and I’ll take the low road : economic success and wellbeing in the longer run","authors":"C. Gráda","doi":"10.7551/mitpress/4968.003.0016","DOIUrl":"https://doi.org/10.7551/mitpress/4968.003.0016","url":null,"abstract":"Title þÿ Y o u t a k e t h e h i g h r o a d a n d I l l t a k e t h e l o w r o a d : e c o n o m i c s u c c e s s a n d w e l l b e i n g i n t h e longer run Authors(s) Ó Gráda, Cormac Publication date 2005-06 Series UCD Centre for Economic Research Working Paper Series; WP05/10 Publisher University College Dublin; School of Economics Link to online version http://www.ucd.ie/economics/research/papers/2005/WP05.10.pdf Item record/more information http://hdl.handle.net/10197/472","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126730078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
The more the merrier? The effect of family size and birth order on children's education 人越多越好?家庭规模和出生顺序对儿童教育的影响
Open Access publications Pub Date : 2005-05-01 DOI: 10.1162/0033553053970179
P. Devereux, Sandra E. Black, K. Salvanes
{"title":"The more the merrier? The effect of family size and birth order on children's education","authors":"P. Devereux, Sandra E. Black, K. Salvanes","doi":"10.1162/0033553053970179","DOIUrl":"https://doi.org/10.1162/0033553053970179","url":null,"abstract":"There is an extensive theoretical literature that postulates a trade-off between child quantity and quality within a family. However, there is little causal evidence that speaks to this theory. Using a rich data set on the entire population of Norway over an extended period of time, we examine the effects of family size and birth order on the educational attainment of children. We find a negative correlation between family size and children's education, but when we include indicators for birth order or use twin births as an instrument, family size effects become negligible. In addition, higher birth order has a significant and large negative effect on children's education. We also study adult earnings, employment, and teenage childbearing and find strong evidence for birth order effects with these outcomes, particularly among women. These findings suggest the need to revisit economic models of fertility and child \"production,\" focusing not only on differences across families but differences within families as well.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128312389","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1189
Education, earnings and skills: a multi-country comparison 教育、收入和技能:多国比较
Open Access publications Pub Date : 2004-04-01 DOI: 10.1920/WP.IFS.2004.0408
Colm Harmon, Kevin Denny, V. O'sullivan
{"title":"Education, earnings and skills: a multi-country comparison","authors":"Colm Harmon, Kevin Denny, V. O'sullivan","doi":"10.1920/WP.IFS.2004.0408","DOIUrl":"https://doi.org/10.1920/WP.IFS.2004.0408","url":null,"abstract":"This paper uses the measures of basic skills (or functional literacy) in the International Adult Literacy Survey to examine the impact of education and basic skills on earnings across a large number of countries. We show that the estimated return to formal education is sensitive to the inclusion of these measures: excluding them biases the return to education upwards in many countries to a significant degree, usually 1 or 2 percentage points. In almost all countries, the test scores have a well-determined effect on earnings although there is considerable variation in the size of the effect. The highest returns to skills tend to be in English speaking countries. Comparing results across countries, the returns to education and the returns to basic skills are not correlated. The evidence suggests that there is considerable benefit in many countries for policy intervention to increase the skill levels of workers. This should not just be directed at dealing with low-skilled individuals – there are gains across the skills distribution.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116869378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 55
Irish agriculture after the Land War 土地战争后的爱尔兰农业
Open Access publications Pub Date : 2004-04-01 DOI: 10.4324/9780203073711-16
C. Gráda
{"title":"Irish agriculture after the Land War","authors":"C. Gráda","doi":"10.4324/9780203073711-16","DOIUrl":"https://doi.org/10.4324/9780203073711-16","url":null,"abstract":"","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114235306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Functional literacy, educational attainment and earnings : evidence from the international adult literacy survey 功能性读写能力、教育程度和收入:来自国际成人读写能力调查的证据
Open Access publications Pub Date : 2000-04-07 DOI: 10.1920/WP.IFS.2000.0009
Kevin Denny, Colm Harmon, Sandra Redmond
{"title":"Functional literacy, educational attainment and earnings : evidence from the international adult literacy survey","authors":"Kevin Denny, Colm Harmon, Sandra Redmond","doi":"10.1920/WP.IFS.2000.0009","DOIUrl":"https://doi.org/10.1920/WP.IFS.2000.0009","url":null,"abstract":"In this paper a rich and innovative dataset, the International Adult Literacy Survey, is used to examine the impact of functional literacy on earnings. The IALS surveys 12 OECD countries and sub-regions via a consistent questionnaire and includes a number of tests of numeracy and literacy, as well as basic labour market information. This paper examines the effect of these skills on labour market earnings for the Republic of Ireland, Northern Ireland, and for Great Britain. The estimates suggest that while ability has a role in determining earnings the dominant factor remains formal education. It is shown that, particularly for Great Britain, there is a positive interaction between the test score and education in determining earnings.","PeriodicalId":166342,"journal":{"name":"Open Access publications","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2000-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128681177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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