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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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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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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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Inside the crystal ball : new approaches to predicting the gasoline price at the pump
Baumeister, Christiane; Kilian, Lutz; Lee, Thomas - 2016
Although there is much interest in the future retail price of gasoline among consumers, industry analysts, and policymakers, it is widely believed that changes in the price of gasoline are essentially unforecastable given publicly available information. We explore several new forecasting...
Persistent link: https://www.econbiz.de/10011429580
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Anticipation, tax avoidance, and the price elasticity of gasoline demand
Coglianese, John; Davis, Lucas W.; Kilian, Lutz; Stock, … - 2016
Least-squares estimates of the response of gasoline consumption to a change in the gasoline price are biased toward zero, given the endogeneity of gasoline prices. A seemingly natural solution to this problem is to instrument for gasoline prices using gasoline taxes, but this approach tends to...
Persistent link: https://www.econbiz.de/10011431005