IE University

About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 527 authors who have published 1709 publications receiving 64682 citations.

Mortgage Supply and Housing Rents

Abstract: We show that a contraction of mortgage supply after the Great Recession has increased housing rents. Our empirical strategy exploits heterogeneity in MSAs' exposure to regulatory shocks experienced by lenders over the 2010-2014 period. Tighter lending standards have increased demand for rental housing and have led to higher rents, depressed homeownership rates and an increase in rental supply. Absent the credit supply contraction, annual rent growth would have been 2.1 percentage points lower over 2010-2014 in MSAs where lending standards rose from their 2008 levels.

The regional application of the global entrepreneurship and development index (GEDI) : The case of Spain

Abstract: Acs Z. J., Szerb L., Ortega-Argiles R., Aidis R. and Coduras A. The regional application of the Global Entrepreneurship and Development Index (GEDI): the case of Spain, Regional Studies. This paper constructs a regional application of the Global Entrepreneurship and Development Index (GEDI) that captures the contextual features of entrepreneurship across regions. Using institutional data and survey data, weaknesses in the incentive structure that affect regional development can be identified. The entrepreneurial disparities among regions are analysed at the country and regional levels using a penalty for bottleneck methodology. The methodology allows public policy action to be coordinated at both national and regional levels. It is found that GEDI provides a valuable tool for understanding regional differences across Spanish regions.

Accounting in Transitional and Emerging Market Economies

Abstract: The aim of this introduction is to discuss some of the challenges and problems faced by researchers who are interested in conducting research in transitional and emerging market economies and to highlight some of the key attributes and characteristics of these economies. The papers contained in this Special Section are introduced by way of providing a brief overview of their contributions and identifying other important areas that future researchers might wish to pursue. This Special Section of European Accounting Review is devoted to publishing papers on various accounting issues in transitional and emerging market economies. In this introduction, we aim to set the scene for the papers contained in this Special Section, to highlight some of the key attributes and characteristics of transitional and emerging market economies, to provide a brief overview of the contributions published here and finally to identify some other important areas that future researchers might wish to pursue.

Pay-for-Performance, Employee Participation, and SME Performance

Abstract: This study examines how pay‐for‐performance (PFP) systems affect the performance of small‐ and medium‐sized enterprises (SMEs). We decompose PFP into two dimensions: scope and depth. PFP scope capt...

Career Priorities Within Dual Career Households: An Analysis of the Impact of Child Rearing Upon Gender Participation Rates and Earnings

Abstract: The impact of child rearing upon male and female participation rates and earnings within 130 dual career households is investigated. Female participation rates and earnings in households with children are significantly lower than both comparable males and females without children. No significant gender differences exist in pay in childless households.