Similar Search Results

Conflict, Settlement, and the Shadow of the Future

McBride, Michael - 2010

In many instances of potential violent or non-violent conflict the future strategic positions of adversaries are very different when there is open conflict than when there is settlement. In such environments we show that, as the future becomes more important, open conflict becomes more likely...

Persistent link: https://www.econbiz.de/10013149006

Emotions in Litigation Contests

Baumann, Florian - 2011

This paper introduces the concept of emotions into the standard litigation contest. Positive (negative) emotions emerge when litigants win (lose) at trial and are dependent in particular on the level of defendant fault. Our findings establish that standard results of litigation contests change...

Persistent link: https://www.econbiz.de/10013129864

Litigation and the Timing of Settlement : Evidence from Commercial Disputes

Grajzl, Peter; Zajc, Katarina - 2021

Although an overwhelming proportion of all legal disputes end in settlement, the determinants of the timing of settlement remain empirically underexplored. We draw on a novel dataset on the duration of commercial disputes in Slovenia to study how the timing of settlement is shaped by the stages...

Persistent link: https://www.econbiz.de/10013315525

Patent Pools, Litigation and Innovation

Choi, Jay Pil; Gerlach, Heiko A. - 2021

This paper analyzes patent pools and their effects on innovation incentives. It is shown that the pro-competitive effects of patent pools for complementary patents naturally extend for dynamic innovation incentives. However, this simple conclusion may not hold if we entertain the possibility...

Persistent link: https://www.econbiz.de/10013315713

Optimal Litigation Strategies with Signaling and Screening

Choné, Philippe; Linnemer, Laurent - 2021

This paper examines the strategic effects of case preparation in litigation. Specifically, it shows how the pretrial efforts incurred by one party may alter its adversary's incentives to settle. We build a sequential game with one-sided asymmetric information where the informed party first...

Persistent link: https://www.econbiz.de/10013316509

Taxes and Financial Reporting : Evidence from Discretionary Investment Write-Offs in Italy

Arachi, Giampaolo - 2010

accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period …

Persistent link: https://www.econbiz.de/10013135525

World-Trade Growth Accounting

Egger, Peter - 2016

We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …

Persistent link: https://www.econbiz.de/10012994081

Tax Havens, Accounting Experts, and Fee-Setting Rules

Gresik, Thomas A. - 2018

. Given the complexity and cost associated with identifying the most effective tax haven to use, an accounting firm can act as … multinationals and tax havens to study the role accounting firm intermediation has on tax haven prices, multinational tax planning … choices, accounting firm profits, and tax revenues. In equilibrium, uniform accounting firm fees generate higher accounting …

Persistent link: https://www.econbiz.de/10012929249

Responses of Firms to Tax, Administrative and Accounting Rules : Evidence from Armenia

Asatryan, Zareh - 2018

to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory …

Persistent link: https://www.econbiz.de/10012929539

Preliminary References - Analyzing the Determinants that Made the ECJ the Powerful Court It Is

Hornuf, Lars; Voigt, Stefan - 2013

The European Court of Justice (ECJ) is a very powerful court compared to other international courts and even national courts of last resort. Observers almost unanimously agree that it is the preliminary references procedure that made the ECJ the powerful court it is today. In this paper, we...

Persistent link: https://www.econbiz.de/10014182194