The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with …

By international comparison as well as compared to other EU policies, the EU‘s Cohesion Policy (CP) evaluation system … advancements and evaluation reports often do not transparently describe their methodological limitations. As the EU body … is far developed and institutionalized. This paper analyses the remaining gaps and shortcomings in the CP evaluation …

evaluations of EU Cohesion Policies by its Member States (MS). We use large language models quantify the findings of about 2 … analysis suggests that the market of evaluations is rather oligopolistic within MS, that it is very fragmented across the EU … (evidence-based policy). We conclude by discussing reform options to make the evaluations of EU Cohesion Policies more unbiased …

We study the 2011 Austrian Pay Transparency Law, which requires firms above a size threshold to publish internal …