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Income shifting by multinational enterprises as a source of mismeasurement in aggregate statistics
Published 2024-12-01“…National Accounting Review…”
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The economic impact of next-generation stadiums: evidence from the Juventus Stadium using synthetic control methodology
Published 2024-12-01“…National Accounting Review…”
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GDP Growth in the German Federal States: Large Differences, but Little Reliability of the Data
Published 2021-05-01“…Thus, methods of regional national accounting should be improved to reduce revisions.…”
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Yann Guy, L’impact de la finance de marché sur le comportement d’investissement des entreprises : une confrontation des approches microéconomique et macroéconomique
Published 2012-12-01“…We test these conclusions through VECM modeling on national accounts data and through first-difference GMM estimates on a sample of French large companies which are quoted on the SBF 250 Index. …”
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The East-West-German Productivity Gap: Lessons from firm-level data?
Published 2021-04-01“…Abstract According to national accounts, the East German economy is at only 80 % of West German labour productivity even 30 years after the fall of the Iron Curtain. …”
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TRENDS IN BEHAVIOUR OF MODERN FOOD CONSUMERS IN POLAND
Published 2020-06-01“…The aim of the paper is to present the changes in the level and structure of food consumption in Poland during 2013-2017 from a macro and micro-economic perspective, based on CSO (Central Statistical Office) data gathered from national accounts and household budgets. Analysis of the data showed that in an improved economic climate and significantly improved income situation households changed their preferences both in terms of the amount of food consumed as well as in the structure of consumption. …”
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TRENDS IN BEHAVIOUR OF MODERN FOOD CONSUMERS IN POLAND
Published 2020-06-01“…The aim of the paper is to present the changes in the level and structure of food consumption in Poland during 2013-2017 from a macro and micro-economic perspective, based on CSO (Central Statistical Office) data gathered from national accounts and household budgets. Analysis of the data showed that in an improved economic climate and significantly improved income situation households changed their preferences both in terms of the amount of food consumed as well as in the structure of consumption. …”
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What contributes to consumer price inflation? A novel decomposition framework with an application to Austria
Published 2025-01-01“…Expanding upon the established decomposition method for the value-added deflator, our methodology combines the cost structure of the consumption expenditures from the input–output table with quarterly national accounts data. This enables a detailed breakdown of HICP inflation, including imports. …”
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Lier récits de vie et récits historiques
Published 2022-07-01“…The second part looks back on two case studies with a heuristic potential to deconstruct the very homogeneous representations of the history of Portuguese colonization and decolonization of Angola, and decompartmentalize national accounts. This relates to two individuals whose family histories link them to the Portuguese colonial presence in Angola, involved in writing about the past through eye-witness accounts or scientific research: an exiled in France, grandson of a colonial administrator and son of an anticolonial and antifascist militant actions; and the daughter of an interracial couple of retornados undertaking research on Angola. …”
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OECD Structural Analysis Databases: Sectoral Principles in the Study of Markets for Goods and Services
Published 2015-06-01“…Data on the development of economic sectors are calculated according to the methodology of individual countries, regional and international standards: annual national accounts of countries, annual industry and business surveys, methodology of short-term indicators, statistics of international trade in goods. …”
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Implementation of International Standards in Russia's Foreign Trade Statistics
Published 2015-02-01“…The article analyzes the content given in the official statistical manuals of Russia foreign trade and foreign countries, covers the main methodological problems of World Trade in conjunction with the major current international statistical standards - System of National Accounts, Manual on Statistics of International Trade in Services and other documents; provides specific data describing the current structure of Russian foreign trade and especially its position in international trade in goods and services.…”
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A comparison of valuation methods for cultural ecosystem services in support of ecosystem accounting
Published 2025-01-01“…The System of Environmental-Economic Accounting – Ecosystem Accounting (SEEA-EA) aims to develop a systematic approach to value ecosystem services aligned with the valuation approach of the national accounts. However, valuing cultural services in SEEA-EA is challenging and different approaches have been developed. …”
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IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE
Published 2021-07-01“…Our results suggest that the problem of the complexity of IFRS, which is combined with increasing disclosure requirements, is one of the leading reasons for some Bulgarian companies to move back to the National Accounting Standards.…”
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DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
Published 2013-10-01“…The author proves the necessity to improve the national accounting education aimed at cohesion of theory and practice, production of new knowledge, its spread and usage via innovation activities. …”
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