Showing 1 - 10 of 687
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...
Persistent link: https://www.econbiz.de/10013158386
There is much debate on how the flow of information between firms should be organized, and whether existing privacy … laws should be amended. We offer a welfare comparison of the three main current policies towards consumer privacy … costly to opt in or opt out, privacy policies shape firms' ability to collect and use customer information, and affect their …
Persistent link: https://www.econbiz.de/10012779192
We find that data transparency policy reforms, reflected in subscriptions to the IMF's Data Standards Initiatives (SDDS and GDDS), reduce the spreads of emerging market sovereign bonds. To overcome endogeneity issues regarding a country's decision to adopt such reforms, we first show that the...
Persistent link: https://www.econbiz.de/10011670527
paper investigates whether highlighting positive or negative aspects of online privacy, thereby mitigating the informational … problem, can affect consumers' privacy actions and attitudes. Results of two online survey experiments indicate that … informed about positive attitudes of companies towards their privacy. On the other hand, they do not change their attitudes and …
Persistent link: https://www.econbiz.de/10012996793
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This paper analyzes the nonfinancial corporation (NFC) sector's financial balance sheets using data available from the OECD. In our sample of 20 advanced economies, corporate debt in percent of GDP-a frequently used indicator in the context of corporate balance sheet adjustments-has remained...
Persistent link: https://www.econbiz.de/10011436784
This paper examines the link between gender diversity in senior corporate positions and financial performance of 2 million companies in Europe. We document a positive association between corporate return on assets and the share of women in senior positions and establish two potential channels...
Persistent link: https://www.econbiz.de/10011445356
Understanding the interplay between firms' balance sheets and the macro-economic environment is important for understanding of the Brazilian economy. A close examination of developments in the nonfinancial corporate sector up to the early 2015 reveals weak equity growth, declining profitability,...
Persistent link: https://www.econbiz.de/10011445363
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