Accounting

Scientists at University of Bern publish new data on accounting

Published in Healthcare Finance, Tax and Law Weekly, November 21st, 2007

According to recent research from Bern, Switzerland, "We introduce foreign aid and a rent seeking contest for public funds into the Barro (JPE 1990) growth model. We find that aid effectiveness depends on fiscal policies, the level of aid inflows and the quality of institutions that restrict appropriation of public funds by rent seeking agents."

"These results can be shown to be consistent with the best established findings in the empirical literature on aid effectiveness. Rent seeking may thus indeed be a major determinant of aid effectiveness," wrote R. Hodler and colleagues, University of Bern.

The researchers concluded: "We further discuss how...

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Source: Healthcare Finance, Tax and Law Weekly (2007-11-21)

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