Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/154794
Authors: 
Bortolotti, Bernardo
Fiorentini, Gianluca
Year of Publication: 
1997
Series/Report no.: 
Nota di Lavoro, Fondazione Eni Enrico Mattei 30.1997
Abstract: 
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.
Subjects: 
Self-regulation
Professional services
Antitrust policy
JEL: 
J44
L44
M40
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.