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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 |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
NDL1997-030.pdf(727KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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