The British Accounting Review - characteristics of papers submitted and accepted, 1997 to 2006

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The <i>British Accounting Review</i> review process: evidence from 1997 to 2006

This is the first part of a two-part analysis of submissions to The British Accounting Review (BAR) over the decade spanning 1997 to 2006. In this part, we outline the journal review process, report on selected characteristics (country of origin, number of authors) of 657 submitted papers and report on the review process outcomes of these papers (including turnaround times). In part two of this analysis, we will investigate the characteristics of these papers that give insights into the way in which accounting and finance knowledge has developed over the decade (in particular, the topic area and methods of analysis used)

An Analysis of the Impact of Public Infrastructure on Productivity Performance of Mexican Industry

It has been frequently quoted in the literature that one decisive cause of the productive performance of an economy might be infrastructure investment. This paper provides a dual profit theoretical framework of measuring the effects of infrastructure on economic performance in terms of gains in profits, cost savings, as well as in terms of productivity growth enhancement. In an empirical application, we opt for Mexican industry data. The results show that returns to infrastructure capital are significant and positive, though some variability across time exists. Moreover, the decomposition of total factor productivity growth reveals that the economic performance could be enhanced by investing in infrastructure capital.profit function, productivity growth, public infrastructure, Mexican manufacturing

Management control in the transfer pricing tax compliant multinational enterprise

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

Labour Market Dynamics in Greek Regions: a Bayesian Markov Chain Approach Using Proportions Data

This paper focuses on Greek labour market dynamics at a regional base, which comprises of 16 provinces, as defined by NUTS levels 1 and 2 (Eurostat, 2008), using Markov Chains for proportions data for the first time in the literature. We apply a Bayesian approach, which employs a Monte Carlo Integration procedure that uncovers the entire empirical posterior distribution of transition probabilities from full employment to part employment, unemployment and economically unregistered unemployment and vice a versa. Our results show that there are disparities in the transition probabilities across regions, implying that the convergence of the Greek labour market at a regional base is far from being considered as completed. However, some common patterns are observed as regions in the south of the country exhibit similar transition probabilities between different states of the labour marketGreek Regions, Employment, Unemployment, Markov Chains

Texture Zeros and Weak Basis Transformations

We investigate the physical meaning of some of the "texture zeros" which appear in most of the Ansatze on quark masses and mixings. It is shown that starting from arbitrary quark mass matrices and making a suitable weak basis transformation one can obtain some of these sets of zeros which therefore have no physical content. We then analyse the physical implications of a four-texture zero Ansatz which is in agreement with all present experimental data.Comment: 11 pages, typeset using revte