in many countries, particularly developing countries, economic reforms, especially privatization, are considered as a strategic approach. the growth of the government decreases the competition in the market, and so, some fields should be privatized in order to create the competition.  by moving towards privatization and the changes in competition methods and the presentation of the world trade,...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

Starting in January 2003, Germany implemented the first two socalled Hartz reforms, followed by the third and fourth packages of Hartz reforms in January 2004 and January 2005, respectively. The aim of these reforms was to accelerate labor market flows and reduce unemployment duration. Without attempting to evaluate the specific components of these Hartz reforms, this paper provides a first att...

Labour market reforms face very often opposition from the employed workers, because it normally reduces their wages. Also product market regulations are regularly biased towards too much benefitting the firms. As a result there remain many frictions in both the labour and product markets that hinder an optimal functioning of the economy. These issues have recently received a lot of attention in...

The many important innovations and reforms that over the years have involved Public Administration in a change and growth process have resulted in the dissemination of new analytical technologies aimed at exploring cost structures and the correlations between costs and achieved results, so as to support Government decision-makers with dependable and verified data. The achievement of this goal h...

Imagine that you have been appointed as the chief of police in a certain district. You want the public to remember you as someone who brought down crime levels. As you enter the role, you face a decision whether to implement a large-scale police reform. Although you believe that the reform will lower crime in the long run, you realize that due to short-run fluctuations, things might get worse b...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

The aim of this paper is to analyze the macroeconomic effects of parametric reforms. An adjusted Auerbach-Kotlikoff model is used to study the effects of decreasing replacement and contribution rates of the pension system. The first part concentrates on the macroeconomic effect of reforms. Our results indicate that reducing the replacement and contribution rates increase the capital stock and d...

This paper investigates the role of structural reforms – privatization, financial reform and trade liberalization– as determinants of FDI inflows based on newly constructed dataset on structural reforms for 19 Latin American and 25 Eastern European countries between 1989 and 2004. Our main finding is a strong empirical relationship from reforms to FDI, in particular, from financial liberalizati...