Showing 1 - 10 of 329
I examine how mandatory disclosure of fiscal payment information in developed countries affects fiscal revenue contributions and investments by multinational firms in less developed countries. In Europe and Canada, extractive firms have to publicly disclose their payments to foreign host...
Persistent link: https://www.econbiz.de/10013342558
, and exposed rampant government corruption involving construction and zoning code violations, as a factor magnifying the … on the other hand, were responsible for the incompetence shown in providing relief, for involvement in corruption related … responsible for different types of corruption and mismanagement provided us with a unique data to differentiate between voter …
Persistent link: https://www.econbiz.de/10010500202
Using American Recovery and Reinvestment Act (ARRA) data, we show that firms lever their political connections to win stimulus grants and that public expenditure channeled through politically connected firms hinders job creation. We build a unique database that links information on campaign...
Persistent link: https://www.econbiz.de/10012653501
series concept of conditional conservatism that was initially proposed by Basu (1997), we implement a wide range of test …
Persistent link: https://www.econbiz.de/10010289303
this note we propose an alternative, but closely related measure of conservatism - regressing the changes in earnings on …
Persistent link: https://www.econbiz.de/10010289319
In this paper, we analyze how the offshoring of services by Swedish firms is affected by corruption in target economies …. The results suggest that firms avoid corrupt countries and that corruption reduces the amount of offshored services. In … addition, the sensitivity to corruption is highest for poor countries, and large and internationalized firms are the ones that …
Persistent link: https://www.econbiz.de/10012654366
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …
Persistent link: https://www.econbiz.de/10012028603
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10010305701
public life. Cheaper plomo and more resources subject to official discretion are associated with more frequent corruption and … cheaper plata can lower the ability of public officials. Protecting officials from accusations of corruption (immunity) will … decrease the frequency of corruption and may increase the quality of politicians if the judiciary is weak. These predictions …
Persistent link: https://www.econbiz.de/10010318937
We study the role of an enforcer in the effectiveness of selective incentives in solving the collective action problem when groups take part in a contest. Cost functions exhibit constant elasticity of marginal effort costs. If prize valuations are homogeneous, our source of heterogeneity induces...
Persistent link: https://www.econbiz.de/10012269867