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Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?
Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased … qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the … disclosure of a tax strategy for firms above a certain size threshold. We find that firms that have to publish a separate tax …
Persistent link: https://www.econbiz.de/10013231964
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Disclosure Deregulation of Quarterly Reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2022
In this article we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency …
Persistent link: https://www.econbiz.de/10013323972
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Trust and Workplace Performance
Addison, John T. - 2019
This paper explores the relationship between trust and establishment performance. The outcome indicators are management’s assessment of the economic or financial situation of the workplace and its relative labor productivity. Trust is initially measured using the individual survey...
Persistent link: https://www.econbiz.de/10012889231
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Trust, Ethnic Diversity, and Personal Contact : A Field Experiment
Finseraas, Henning - 2019
We study how close personal contact with minorities affects in-group and out-group trust in a field experiment in the armed forces. Soldiers are randomly assigned to rooms with or without ethnic minorities. At the end of the recruit period, we measure trust by using a trust game. Results...
Persistent link: https://www.econbiz.de/10012892072
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Measuring Ethnic Stratification and its Effect on Trust in Africa
Hodler, Roland - 2019
We define and axiomatically characterize an index of ethnic stratification that measures the extent to which the hierarchy in socio-economic positions across the individuals of a society follows ethnolinguistic lines. This index generalizes the idea of between-group inequality to situations...
Persistent link: https://www.econbiz.de/10012892176
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Trust, Happiness, and Pro-Social Behavior
Carattini, Stefano - 2020
This paper combines several large-scale surveys with different identification strategies to shed new light on the …
Persistent link: https://www.econbiz.de/10012822497
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Trust, Temperature Fluctuations, and Asylum Applications
Carattini, Stefano - 2020
This paper studies the relationship between generalized trust, temperature fluctuations during the maize growing season, and international migration by asylum seekers. A priori generalized trust can be expected to have an ambiguous effect on migration. On the one hand, countries with higher...
Persistent link: https://www.econbiz.de/10012823562
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Trust, Investment and Competition : Theory and Evidence from German Car Manufacturers
Calzolari, Giacomo - 2019
Based on data from a comprehensive benchmarking study on buyer-supplier relationships in the German automotive industry, we show that more trust in a relationship is associated with higher idiosyncratic investment by suppliers and better part quality - but also with more competition among...
Persistent link: https://www.econbiz.de/10012866364
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A Matter of Trust? Political Trust and the COVID-19 Pandemic
Farzanegan, Mohammad Reza; Hofmann, Hans Philipp - 2021
There is significant cross-country variation in Covid-19 fatalities worldwide. In this study, we analyze the relationship between political trust and fatalities of the Covid-19 pandemic. By performing a cross-country analysis and controlling for other determinants, we find that government trust...
Persistent link: https://www.econbiz.de/10013224080
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Trust in Government and Compliance with Stay at Home Orders in American States
Dincer, Oguzhan C. - 2021
Trust in government is particularly important in implementing public health policies especially during crises such as the COVID-19 pandemic. This study investigates the effects of trust in government and compliance with stay at home orders using data from American states during the first wave of...
Persistent link: https://www.econbiz.de/10013249646