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Politicka Ekonomie最新文献

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Inequalities and Economic Growth in EU Countries 欧盟国家的不平等与经济增长
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-08-24 DOI: 10.18267/j.polek.1284
T. Domonkos
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引用次数: 1
Concept of Minimum Wage Controversy: The Case of the Czech Republic 最低工资概念之争:以捷克共和国为例
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-08-24 DOI: 10.18267/j.polek.1285
H. Chytilová, Petr Frejlich
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引用次数: 1
Sanctions by Western Countries and Russian Countermeasures: Impact on Czech Exports 西方国家的制裁与俄罗斯的反制:对捷克出口的影响
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-06-30 DOI: 10.18267/j.polek.1283
L. Coufalová
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引用次数: 0
Real Economy as a Source of Trade Balance Disequilibrium - Basic Approach 实体经济是贸易失衡的根源——基本分析
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-06-30 DOI: 10.18267/j.polek.1281
O. Šíma
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引用次数: 1
Is Nominal Wage Rigidity a Problem in the Case of Deflation Driven by Economic Growth? 在经济增长驱动的通货紧缩情况下，名义工资刚性是一个问题吗?
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-06-30 DOI: 10.18267/j.polek.1272
Tomáš Frömmel, Pavel Potužák
{"title":"Is Nominal Wage Rigidity a Problem in the Case of Deflation Driven by Economic Growth?","authors":"Tomáš Frömmel, Pavel Potužák","doi":"10.18267/j.polek.1272","DOIUrl":"https://doi.org/10.18267/j.polek.1272","url":null,"abstract":"Is Nominal Wage Rigidity a Problem in the Case of Deflation Driven by Economic Growth? This paper explores whether downward rigidity in nominal wages has negative impacts on the economy in the case of deflation caused by economic growth. In this situation, growth of real wages may be delivered by a fall in the price level even if nominal wages are constant. Hayek’s proposal to stabilize MV is studied in detail. The nominal GDP is stabilized within this framework, and when potential output is growing, the price level might decrease. It is derived that this Hayekian rule would lead to a fall in nominal wages in an economy with positive population growth, which restricts the space for deflation. Friedman’s proposal to stabilize prices of factors of production is also examined. It results in weaker deflation than Hayek’s proposal and no need for decrease in nominal wages. The next part of the article demonstrates that the Hayekian framework may not require a fall in nominal wages in a converging economy if the labour share of income is gradually increasing, even if population growth is positive.","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67824732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies 捷克公司报告前期错误和会计政策变动
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-06-30 DOI: 10.18267/j.polek.1279
J. Skálová, L. Mejzlík, Marcel Bareš
{"title":"Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies","authors":"J. Skálová, L. Mejzlík, Marcel Bareš","doi":"10.18267/j.polek.1279","DOIUrl":"https://doi.org/10.18267/j.polek.1279","url":null,"abstract":"The paper investigates the extent and reasons for restatements of financial statements by Czech firms. In 2013, Czech accounting regulation was amended to remove inappropriate accounting treatment for prior period errors and changes in accounting policies. A sample of 3,407 financial statements for the period 2013-2017 also includes a significant amendment to accounting standards in 2016. The combination of both amendments creates a quasi-natural experiment enabling investigation into firms' response to regulatory changes. Empirical analysis shows that restatements occurred in 7.4% of the cases. Using non-parametric tests, we found that restatements are more frequent in joint-stock companies and that corrections of prior period errors dominate over changes in accounting policies. An expected one-time increase in restatements in 2016 is confirmed; however, the hypothesis that increased restatements are driven by changes in accounting policies required by new GAAP can be neither confirmed nor refuted. The main cause is that over 50% of the entities did not disclose their reason for restatement, despite the fact that disclosure is mandated by accounting standards and all financial statements are audited.","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67826098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of Relative Over-investment and Under-investment of Economies on Panel Data for 122 Countries of the World 基于世界122个国家面板数据的经济相对投资过度与投资不足分析
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-06-30 DOI: 10.18267/j.polek.1280
Jiří Pour
{"title":"Analysis of Relative Over-investment and Under-investment of Economies on Panel Data for 122 Countries of the World","authors":"Jiří Pour","doi":"10.18267/j.polek.1280","DOIUrl":"https://doi.org/10.18267/j.polek.1280","url":null,"abstract":"The aim of this paper is to evaluate relative over-investment or under-investment of economies. To achieve this, we build a panel regression for 122 countries, where rates of investment and capital-output ratios are explained by key fundamental variables stemming from the theory in Chapter 1. We present implied-equilibrium values for both variables and all the countries in the sample. Countries of the former Soviet Union, the USA and Germany, for example, were identified as relatively underinvested. Large Asian economies such as China, India and Indonesia, and some countries of Latin America and Africa appeared to be overinvested. No significant imbalance was identified for Czechia, Slovakia and Hungary, while Poland showed to be rela- tively underinvested.","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67826283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Causes of Deviations in Nominal Exchange Rates from Absolute Purchasing Power Parityin Transition Economies 转型经济体名义汇率偏离绝对购买力平价的原因
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-04-30 DOI: 10.18267/j.polek.1273
Viktar Dudzich
{"title":"Causes of Deviations in Nominal Exchange Rates from Absolute Purchasing Power Parityin Transition Economies","authors":"Viktar Dudzich","doi":"10.18267/j.polek.1273","DOIUrl":"https://doi.org/10.18267/j.polek.1273","url":null,"abstract":"This paper deals with the absolute version of purchasing power parity and its applicability in transition economies. The aim of the paper is to identify and quantify deviations between nominal exchange rates and rates based on purchasing power parity. The paper specifies and analyses the theoretical causes of those deviations and focuses on the impact of prices of non-tradable goods on purchasing power parity. Parity exchange rates based on prices of tradable-only goods are then calculated for 20 transition economies. Panel regression instruments are used to analyse the influence of selected macroeconomic and institutional variables on deviations between nominal exchange rates and rates based on purchasing power parity.","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"2020 1","pages":"194-212"},"PeriodicalIF":0.3,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44671124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Významný příspěvek k problematice modelů DSGE 对DSGE模型的重大贡献
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-04-30 DOI: 10.18267/j.polek.1274
Miloslav Vošvrda
{"title":"Významný příspěvek k problematice modelů DSGE","authors":"Miloslav Vošvrda","doi":"10.18267/j.polek.1274","DOIUrl":"https://doi.org/10.18267/j.polek.1274","url":null,"abstract":"","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"68 1","pages":"237-242"},"PeriodicalIF":0.3,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43483396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
First Theory of Credit and its Institutions: Benevolent Credit Institutions in an EconomicHistory of the West 第一信用及其制度论：西方经济史上的慈善信用制度
IF 0.3 4区 经济学
Politicka Ekonomie Pub Date : 2020-04-30 DOI: 10.18267/j.polek.1276
Vojtěch Müllner, František Svoboda
{"title":"First Theory of Credit and its Institutions: Benevolent Credit Institutions in an EconomicHistory of the West","authors":"Vojtěch Müllner, František Svoboda","doi":"10.18267/j.polek.1276","DOIUrl":"https://doi.org/10.18267/j.polek.1276","url":null,"abstract":"For millennia, there have been two credit theories in the Western tradition and two types of credit institutions derived from them. One focused on raising capital for investment purposes, the other dealing with lending of money to private individuals for consumption. This distinction, which is the key to understanding ancient and medieval economic thought, not only allows us to better understand the question of usury in the past, but is also the key to a proper understanding of the development of European credit markets, which have evolved in two ways - investment banking and retail banking. Particular attention is paid to benevolent credit institutions, which laid the foundations for European retail banking.","PeriodicalId":44220,"journal":{"name":"Politicka Ekonomie","volume":"2020 1","pages":"213-236"},"PeriodicalIF":0.3,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49289755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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