Showing 1 - 10 of 3,630
Persistent link: https://www.econbiz.de/10003612722
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
We study how income inequality affects the social value of a dynamic public good, such as natural capital. Our theory … problem of major relevance for the accounting of public natural capital as required by international treaties is to transfer … values between study and policy contexts, or to up-scale values from study sites to the national scale. Our theory provides …
Persistent link: https://www.econbiz.de/10012387514
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
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
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 … back out the relative factor costs of 40 major economies in a theory-consistent manner. This reduces the variation in …
Persistent link: https://www.econbiz.de/10011892529
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
Persistent link: https://www.econbiz.de/10003712503