approach using, as an instrument, the measurement of how far, on average, official language differs from ordinary language. The …

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 …

-country language skills and educational attainment? We exploit the exogenous placement of guest workers from five ethnicities across … exposure to a higher own-ethnic concentration impairs immigrant children's host-country language proficiency and increases … school dropout. A key mediating factor for this effect is parents' lower speaking proficiency in the host-country language …

influence of reading performance on math performance, highlighting the importance of early language support for immigrants for …

This paper assesses the role of a larger degree of common language use between the populations of two countries on the … countries. The results suggest that the effect of varying aspects of sharing a common language on the variety overlap is both … positive and important. The effect of sharing a common spoken language exceeds the one of common native language, implying that …

We examine the impact of language training on the economic integration of immigrants in France. The assignment to this … test score of an initial language exam is below a certain threshold. This eligibility rule creates a discontinuity in the … increases labor force participation of the treated individuals. The language classes appear to have a larger effect for labor …