Accounting Standards and Legal Capital in EU Law
نویسندگان
چکیده
منابع مشابه
Legal and Ethical Principles of Criminalization in Iran’s Criminal Law
Background: The criminal code is the rules that restrict the rights and freedoms of a person to ensure peaceful coexistence. What behavior should be prohibited and which one can be removed from the circle of legal acts. How can the word ethics in the world of law refer to ethical and literary means from the past, and is called the tradition of morality, in the sense of moral standards? On the b...
متن کاملPrice Squeezes with Positive Margins in Eu Competition Law: Economic and Legal Anatomy of a Zombie
Whilst this stands to reason, the TeliaSonera case-law adds that there can also be an “exclusionary” abuse when rivals’ margins are “positive”, 2 by virtue, for instance of “reduced profitability”. 3 In other words, there is an infringement of Article 102 TFEU even if rivals maintain the ability to competitively sell their products at prices above costs. We call this the positive margin squeeze...
متن کاملReform in Accounting Standards: Evidence from Saudi Arabia
Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...
متن کاملThe relationship between competition law and capital market in Iran
stock market is run by special regulations. accordingly, analyzing the issues about the relation between the competition law and capital market such as stock market officials and their boundaries in the context of setting, controlling and enforcing rules, the generality or specificity of such rules, the controllability of stock market in comparison to the general competition rules and the stat...
متن کاملCapital , innovation , and growth accounting
In this paper we show how moving from the neoclassical model to the more recent endogenous growth paradigm can lead to markedly different interpretations of the same growth accounting data. In neoclassical theory, even if between 30 and 70 per cent of the growth of output per worker in OECD countries can be ‘accounted for’ by capital accumulation, yet in the long run all of the growth in output...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Utrecht Law Review
سال: 2016
ISSN: 1871-515X
DOI: 10.18352/ulr.322