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From separate accounting to formula apportionment : analysis in a dynamic framework
Radulescu, Doina (contributor) - 2007
Persistent link: https://www.econbiz.de/10003612722
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World-trade growth accounting
Egger, Peter; Nigai, Sergey K. - 2016 - This draft: March 2016
We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …
Persistent link: https://www.econbiz.de/10011444883
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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/10011405693
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Disclosure deregulation of quarterly reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021
In this article, we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10012643524
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The words that keep people apart : official language, accountability and fiscal capacity
Baronchelli, Adelaide; Foresta, Alessandra; Ricciuti, … - 2020
This paper empirically evaluates the impact of accountability on fiscal capacity. It adopts an instrumental variable approach using, as an instrument, the measurement of how far, on average, official language differs from ordinary language. The main hypothesis is that if the average citizen...
Persistent link: https://www.econbiz.de/10012249272
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International value-added linkages in development accounting
Cuñat, Alejandro; Zymek, Robert - 2018
We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …
Persistent link: https://www.econbiz.de/10011892529
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Fact-checking politicians
Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022
We investigate the reaction of Italian Members of Parliament to a rigorous fact-checking of their public statements. Our research design relies on a novel randomized field experiment in collaboration with the leading Italian fact-checking company. Our results show that politicians are responsive...
Persistent link: https://www.econbiz.de/10013463503
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"You need to have this information!": using videos to increase demand for accountability on public revenue management
Brunnschweiler, Christa N.; Edjekumhene, Ishmael; … - 2023
How can citizens be motivated to demand accountability in the management of public revenues? We carry out a video survey experiment among 2300 Ghanaian respondents to study the impact of information provision and encouragement messages by a politician and civil society leader on attitudes and...
Persistent link: https://www.econbiz.de/10014443982
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Contractual and organizational structure with reciprocal agents
Englmaier, Florian (contributor);  … - 2008
Empirically, compensation systems generate substantial effort despite weak monetary incentives. We consider reciprocal motivations as a source of incentives. We solve for the optimal contract in the basic principal-agent problem and show that reciprocal motivations and explicit performance-based...
Persistent link: https://www.econbiz.de/10003763282
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Noblesse oblige? : determinants of survival in a life and death situation
Frey, Bruno S. (contributor); Savage, David A. (contributor) - 2008
This paper explored the determinants of survival in a life and death situation created by an external and unpredictable shock. We are interested to see whether pro-social behaviour matters in such extreme situations. We therefore focus on the sinking of the RMS Titanic as a quasi-natural...
Persistent link: https://www.econbiz.de/10003771813