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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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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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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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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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"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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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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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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Pro-social behavior, reciprocity or both?
Frey, Bruno S.; Meier, Stephan - 2002
Empirical evidence is provided for the importance of non-reciprocal pro-social behavior of individuals in an anonymous, n-person pure public good setting. A unique panel data set of 136,000 observations is matched with an extensive survey. Even under anonymous conditions, a large number of...
Persistent link: https://www.econbiz.de/10011410448
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What accounts for international differences in student performance? : a re-examination using PISA data
Fuchs, Thomas; Woessmann, Ludger - 2004
We use the PISA student-level achievement database to estimate international education production functions. Student characteristics, family backgrounds, home inputs, resources, teachers and institutions are all significantly related to math, science and reading achievement. Our models account...
Persistent link: https://www.econbiz.de/10011449993