Business and Economic Aspects of Accounting Standardization in Hungary

• Autorzy: Jeno Beke
• Języki publikacji: EN

Abstrakty

EN

The paper develops a simple supergame model of collusion that focuses on the role of fixed (exogenous to game played) system of quantity market shares. Conclusions implied by the model could be used to motivate data - saving markers of collusion based on market price behavior. Following conclusions of the theoretical model we propose marker of collusion based on detecting changes in seasonal parameters of prices in periods of possible collusion. An empirical application of method has been done on well known data of Lysine cartel case.(original abstract)

Słowa kluczowe

EN

Accounting; Standardization of accounting; Comparative examination; Business environment

PL

Rachunkowość; Standaryzacja rachunkowości; Badania porównawcze; Otoczenie biznesu

• Czasopismo: Business and Economic Horizons
• Rocznik: 2010
• Numer: vol 2, iss. 2
• Strony: 82--88

Twórcy

autor

Jeno Beke

• University of Pécs, Hungary

Bibliografia

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Identyfikatory

DOI

10.15208/beh.2010.20