Showing 1 - 10 of 43
This paper investigates how corruption affects firrm behavior. Firms can engage in two types of corruption when seeking … a public service: cost-reducing "collusive" corruption and cost increasing "coercive" corruption. Using an original and … corruption by adjusting their shipping and sourcing strategies. "Collusive" corruption is associated with higher usage of the …
Persistent link: https://www.econbiz.de/10010745127
tariff evasion on imported goods. This is however partially offset by the displacement of corruption into other firms of … of corruption. I then provide suggestive evidence on how these displacement affects can be economically costly given that … in the design of trade and anti-corruption policies. …
Persistent link: https://www.econbiz.de/10010745888
for tariff evasion. This was however partially offset by the displacement of corruption into more coercive forms of bribe … design of trade and anti-corruption policies. …
Persistent link: https://www.econbiz.de/10011071385
We use variation in oil output among Brazilian municipalities to investigate the effects of resource windfalls. We find muted effects of oil through market channels: offshore oil has no effect on municipal non-oil GDP or its composition, while onshore oil has only modest effects on non-oil GDP...
Persistent link: https://www.econbiz.de/10010746388
The construction industry is important for Chinese rural to urban migrants. Over 90% of urban construction workers are rural migrants, and over a third of all rural migrants work in construction. The construction industry is not only particularly important, but is also different from other...
Persistent link: https://www.econbiz.de/10011126068
During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how...
Persistent link: https://www.econbiz.de/10011126343
This introductory essay reviews recent advances in the emergent field of social studies of finance (SSF) and, subsequently, sets out to illustrate how a closer engagement with SSF might benefit research interests in accounting and vice versa. Finally, it provides a sketch of how mutual...
Persistent link: https://www.econbiz.de/10010744877
This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study...
Persistent link: https://www.econbiz.de/10010745326
This paper examines the determinants of inside spreads and their behaviour around corporate earning announcement dates, for a sample of UK firms over the period 1986-94. The paper finds that closing daily inside spreads are affected by order processing costs (proxied by trading volumes),...
Persistent link: https://www.econbiz.de/10010746040
This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and...
Persistent link: https://www.econbiz.de/10011071340