G2TT
来源类型FEEM working papers "Note di lavoro" series
规范类型论文
Barriers to Entry and the Self-Regulating Profession: Evidence from the Market for Italian Accountants
Bernardo Bortolotti; Gianluca Fiorentini
发表日期1997
出处Economy and Society
出版年1997
语种英语
摘要This paper provides a systematic study of the market for accountants in Italy during the period 1980-91. Firstly, it develops a comparison in the determinants of incomes of the two competing professions (Commercialisti and Ragionieri) focusing on entry as one of the main variables of interest to explain some stylised facts and trends in the profession itself. Second, we carry out an empirical analysis using panel data to test the effects of self-regulation, in terms of discretion in the admission policy in the profession, on incomes. Our results confirm that the institutional barrier to entry is effective in generating economic rents; furthermore, we show that admission rates are an endogenous variable strongly influenced by past level of incomes.
特色分类J44,L44,M40
关键词Self-regulation,Professional services,Antitrust policy
URLhttps://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/barriers-to-entry-and-the-self-regulating-profession-evidence-from-the-market-for-italian-accountants/
来源智库Fondazione Eni Enrico Mattei (Italy)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/116229
推荐引用方式
GB/T 7714
Bernardo Bortolotti,Gianluca Fiorentini. Barriers to Entry and the Self-Regulating Profession: Evidence from the Market for Italian Accountants. 1997.
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NDL1997-030.pdf(727KB)智库出版物 限制开放CC BY-NC-SA浏览
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