Showing 1 - 10 of 354
We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …
Persistent link: https://www.econbiz.de/10011444883
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
information asymmetries and decreases firm value. Using a novel dataset of firms that are listed on the Frankfurt Stock Exchange … information asymmetry and reduced firm value. We find that this effect is stronger for second-tier stocks and firms with low media …
Persistent link: https://www.econbiz.de/10012643524
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
We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor … distribution of factor endowments and final expenditures. We use information on endowments, trade balances and value-added trade to …
Persistent link: https://www.econbiz.de/10011892529
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
survey experiment among 2300 Ghanaian respondents to study the impact of information provision and encouragement messages by …. We find that providing information significantly increases knowledge about current revenue management, satisfaction with … shows that these impacts do not last. The experiment suggests that providing relevant information affects attitudes and …
Persistent link: https://www.econbiz.de/10014443982
and merchants that allow the collection of profiling information which drives innovation and welfare. Private incentives …, however, lead to information asymmetries resulting in market failures. This paper develops a product differentiation model of … competition between two platforms to study private and social incentives to share information. Sharing information can be welfare …
Persistent link: https://www.econbiz.de/10014365917
Persistent link: https://www.econbiz.de/10003612722
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