Similar Search Results

Daniele, Gianmarco; Martinangeli, Andrea F.M.; … - 2023

We present a theory linking political and social trust to explain trust erosion in modern societies. Individuals disagree on the seriousness of an externality problem, which leads to diverging policy opinions on how to solve it. This heterogeneity has two important effects on trust. First,...

Persistent link: https://www.econbiz.de/10014288354

A note on the time series measure of conservatism

Brauer, Sebastian; Westermann, Frank - 2010

Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in earnings, including an interaction term for negative changes (see Basu [1997] or Ball et al. [2009] for a recent overview). In this note we propose an alternative, but closely...

Persistent link: https://www.econbiz.de/10003940082

Taxes and financial reporting : evidence from discretionary investment write-offs in Italy

Arachi, Giampaolo; Bucci, Valeria - 2010

This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...

Persistent link: https://www.econbiz.de/10008749010

Fool the markets? : Creative accounting, fiscal transparency and sovereign risk premia

Bernoth, Kerstin (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003364216

Tax overpayments, tax evasion, and book-tax differences

Goerke, Laszlo (contributor) - 2008

Persistent link: https://www.econbiz.de/10003635226

Early-life circumstances predict measures of trust among adults : evidence from hunger episodes in post-war Germany

Hörl, Maximiliane; Kesternich, Iris; Smith, James P.; … - 2016

Can a major shock in childhood permanently shape trust? We consider a hunger episode in Germany after WWII and construct a measure of hunger exposure from official data on caloric rations set monthly by the occupying forces providing regional and temporal variation. We correlate hunger exposure...

Persistent link: https://www.econbiz.de/10011540782

Joint confidence sets for structural impulse responses

Inoue, Atsushi; Kilian, Lutz - 2016

bootstrap, allowing the construction of asymptotically valid joint confidence sets for any subset of structural impulse … represent the joint confidence sets in the form of "shotgun plots" rather than joint confidence bands for impulse response … functions. Several empirical examples demonstrate that this approach not only conveys the same information as confidence bands …

Persistent link: https://www.econbiz.de/10011421682

Evolutionary norm enforcement

Güth, Werner; Ockenfels, Axel - 2000

Applying an indirect evolutionary approach with endogenous preference formation, we show that a legal system can induce players to reward trust even if material incentives dictate to exploit trust. By analyzing the crowding out or crowding in of trustworthiness implied by various verdict rules,...

Persistent link: https://www.econbiz.de/10009781609

Political entrenchment and GDP misreporting

Chan, Ho Fai; Frey, Bruno S.; Skali, Ahmed; Torgler, Benno - 2019

By examining discrepancies between officially reported GDP growth figures and the actual economic growth implied by satellite-based night time light (NTL) density, we investigate whether democracies manipulate officially reported GDP figures, and if so, whether such manipulation pays political...

Persistent link: https://www.econbiz.de/10012022263

Measuring ethnic stratification and its effect on trust in Africa

Hodler, Roland; Srisuma, Sorawoot; Vesperoni, Alberto; … - 2018

We define and axiomatically characterize an index of ethnic stratification that measures the extent to which the hierarchy in socio-economic positions across the individuals of a society follows ethnolinguistic lines. This index generalizes the idea of between-group inequality to situations...

Persistent link: https://www.econbiz.de/10011942823

1
2
3
4
5
6
7
8
9
10
Next
Last