Narrow search
Showing 1 - 10 of 392
Cover Image
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …
Persistent link: https://www.econbiz.de/10011431204
Cover Image
Droughts and Malnutrition in Africa
Fingado, Nora; Poelhekke, Steven - 2023
How costly are droughts to individuals’ nutrition in Africa? We measure severe droughts using a detailed satellite-based vegetation index observed bi-monthly for 0.08° grids between 1982 and 2015. Across 32 African countries, conditional on individual characteristics, timing relative to...
Persistent link: https://www.econbiz.de/10014357628
Cover Image
Optimal regulation of auditing
Pagano, Marco; Immordino, Giovanni - 2007
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...
Persistent link: https://www.econbiz.de/10010264117
Cover Image
International Value-Added Linkages in Development Accounting
Cuñat, Alejandro - 2018
We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …
Persistent link: https://www.econbiz.de/10012908693
Cover Image
Working Time Accounts and Turnover
Launov, Andrey - 2019
Working time account is an organization tool that allows firms to smooth their demand for hours employed. Descriptive literature suggests that working time accounts are likely to reduce layoffs and inhibit increases in unemployment during recessions. In a model of optimal labour demand I show...
Persistent link: https://www.econbiz.de/10012859602
Cover Image
Sovereign Defaults in Court
Schumacher, Julian; Trebesch, Christoph; Enderlein, Henrik - 2018
For centuries, defaulting governments were immune from legal action by foreign creditors. This paper shows that this is no longer the case. Building a dataset covering four decades, we find that creditor lawsuits have become an increasingly common feature of sovereign debt markets. The legal...
Persistent link: https://www.econbiz.de/10011815824
Cover Image
What Slice of the Pie? The Corporate Bond Market Boom in Emerging Economies
Ayala, Diana; Nedeljkovic, Milan; Saborowski, Christian - 2017
This paper studies the determinants of shifts in debt composition among emerging market non-financial corporates. We show that the determinants of bond market access in EMs vary with global cyclical conditions and across local and foreign currency markets. We find that the role for institutions...
Persistent link: https://www.econbiz.de/10011615931
Cover Image
Investor protection and foreign stakeholders
Giofré, Maela - 2010
Different investor classes are endowed with different rights, and conflicting interests among them can make protections afforded to one party detrimental to another. Indeed, we find that investor protection laws have sizeable 'cross' effects on foreign portfolio investment and the direction of...
Persistent link: https://www.econbiz.de/10010270453
Cover Image
An empirical analysis of legal insider trading in the Netherlands
Degryse, Hans; de Jong, Frank; Lefebvre, Jérémie - 2009
In this paper, we employ a registry of legal insider trading for Dutch listed firms to investigate the information content of trades by corporate insiders. Using a standard event-study methodology, we examine short-term stock price behavior around trades. We find that purchases are followed by...
Persistent link: https://www.econbiz.de/10010274331
Cover Image
Cybercrime on the Ethereum Blockchain
Hornuf, Lars; Momtaz, Paul P.; Nam, Rachel J.; Yuan, Ye - 2023
We propose a taxonomy of cybercrime on the Ethereum blockchain and examine how cybercrime impacts victims' risk-taking and returns. Our difference-in-differences analysis of a sample of victims and matched non-victims suggests that victims increase their long-term total risk-taking and earn...
Persistent link: https://www.econbiz.de/10014377572