Zobrazeno 1 - 10
of 97
pro vyhledávání: '"Stuart Mestelman"'
Publikováno v:
Journal of Economic Behavior & Organization. 187:225-245
We test-bed the differences in properties of the Expected Credit Loss (ECL) and Current Expected Credit Loss (CECL) models in a bank loan setting with respect to their impacts on the adequacy, comparability, and predictability of loan-loss reserves a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce8fa0aaa4107e068c01c705a1f8671f
https://doi.org/10.1016/j.jebo.2021.04.027
https://doi.org/10.1016/j.jebo.2021.04.027
Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model
Publikováno v:
European Accounting Review. 28:309-334
We use a controlled laboratory environment to provide evidence on the potential efficacy of the replacement of the Incurred Credit Loss (ICL) Model of International Accounting Standard (IAS 39) by ...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d684908b7339bf408a2300eb8130bed
https://doi.org/10.1080/09638180.2018.1449660
https://doi.org/10.1080/09638180.2018.1449660
Autor:
Stephanie Thomas, Katherine Cuff, Neil J. Buckley, David Cameron, Stuart Mestelman, Jeremiah Hurley
Publikováno v:
Theoretical Economics Letters. :485-501
This paper presents the results of a behavioral economics study to test if the tax rates submitted to finance the public provision of a private good are influenced by changing the name of the private good. A revealed-preference laboratory decision-ma
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::79c3b67b9a406287e9f9b8e566765767
https://doi.org/10.4236/tel.2018.83034
https://doi.org/10.4236/tel.2018.83034
Publikováno v:
Theoretical Economics Letters. :1568-1594
In ultimatum games, we often observe some participants rejecting offers that may be normally viewed as “fair” while others accept even lower offers that are typically viewed as “unfair”. The objective of this study is to construct and examine
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a6b9666a3e26b09c2af8403f1ac8515
https://doi.org/10.4236/tel.2017.76106
https://doi.org/10.4236/tel.2017.76106
Autor:
Stuart Mestelman, Neil J. Buckley, Katherine Cuff, David Cameron, Jeremiah Hurley, Stephanie Thomas
Publikováno v:
Journal of Economic Behavior & Organization. 131:62-77
Mixed public–private finance is widespread in health care systems internationally. In one variant of mixed finance, some countries (e.g., Germany) allow eligible beneficiaries to fully exit from the public (social insurance) system and purchase pri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::768edb504f1d1ce68a528c175277b01d
https://doi.org/10.1016/j.jebo.2016.05.013
https://doi.org/10.1016/j.jebo.2016.05.013
Publikováno v:
Theoretical Economics Letters. :186-194
We present a controlled laboratory environment in which we use an ultimatum game to generate two endogenous fairness indices. We use these as alternatives to the more conventional exogenous measure, the offer index, in a model of offer-acceptance whi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8ebeb81566d5e8417eb12e32080ab3da
https://doi.org/10.4236/tel.2016.62021
https://doi.org/10.4236/tel.2016.62021
© 2017, Springer Science+Business Media Dordrecht. Organizing individual appropriators into output sharing groups has been found to effectively solve the tragedy of the commons problem. We experimentally investigate the robustness of this solution b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c495fe61dfaf7086f0eb2003d46b5838
https://hdl.handle.net/10453/83403
https://hdl.handle.net/10453/83403
Publikováno v:
Accounting Perspectives. 14:190-211
We use the SEC's 2007 decision that eliminates the reconciliation requirement for foreign listed private issuers (FPIs) reporting under IFRS as a natural experiment to examine whether IFRS and U.S. GAAP produce accounting information of comparable qu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce09a0a70c3920b1d95d964916c4451a
https://doi.org/10.1111/1911-3838.12049
https://doi.org/10.1111/1911-3838.12049
Autor:
Jeremiah Hurley, Stephanie Thomas, Stuart Mestelman, Neil J. Buckley, Katherine Cuff, David Cameron
Publikováno v:
Journal of Economic Behavior & Organization. 111:177-196
This paper presents the results of a revealed-choice experiment testing the theoretical predictions of political economy models regarding public support for a publicly provided private good financed with proportional income taxes when individuals can
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e6127ecb9b039acde5b2d3a2834ec800
https://doi.org/10.1016/j.jebo.2014.12.016
https://doi.org/10.1016/j.jebo.2014.12.016
Publikováno v:
SSRN Electronic Journal.
Many controlled laboratory experiments have shown non-binding communication among appropriators from a common pool to be an effective way to reduce over-appropriation from the commons. The controlled laboratory environments have tended to be environm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eb02d895e21c2a8cb349f41de4a13b18
https://doi.org/10.2139/ssrn.2988949
https://doi.org/10.2139/ssrn.2988949