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Tax strategy disclosure: A greenwashing mandate
Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10013266716
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The effects of corporate and country sustainability characteristics on the cost of debt: An international investigation
Hoepner, Andreas; Oikonomou, Ioannis; Scholtens, Bert; … - 2014
We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...
Persistent link: https://www.econbiz.de/10010435307
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The effects of corporate and country sustainability characteristics on the cost of debt: An international investigation
Hoepner, Andreas; Oikonomou, Ioannis; Scholtens, Bert; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...
Persistent link: https://www.econbiz.de/10011095353
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Gender, informal employment and trade liberalization in Mexico
Ben Yahmed, Sarra; Bombarda, Pamela - 2018
We study how trade liberalization affects formal employment across gender. We propose a theoretical mechanism to explain how male and female formal employment shares can respond differently to trade liberalization through labor reallocation across tradable and non-tradable sectors. Using Mexican...
Persistent link: https://www.econbiz.de/10011855708
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GPD-linked Bonds as a Financing Tool for Developing Countries and Emerging Markets
Schröder, Michael; Heinemann, Friedrich; Kruse, Susanne; … - 2004
The paper examines the applicability of GDP-linked bonds for the financing of developing countries and emerging markets. GDP-linked bonds are bonds of which the coupon and/or redemption payments are tied to the GDP of the issuing country. The study encompasses a detailed empirical analysis of...
Persistent link: https://www.econbiz.de/10010297388
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Evaluating the Impacts of Subsidies on Innovation Activities in Germany
Hujer, Reinhard; Radić, Dubravko - 2005
market mechanism. As a response, public instruments have been implemented to stimulate private innovation activities. The … Establishment Panel and apply various microeconometric methods to estimate the effect of public measures on innovation activities of …
Persistent link: https://www.econbiz.de/10010297450
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Persistence of Innovation: Stylised Facts and Panel Data Evidence
Peters, Bettina - 2005
This paper investigates whether firms innovate persistently or discontinuously over time using an innovation panel data … set on German manufacturing and service firms for the period 1994?2002. We find that innovation behaviour is permanent at … innovation experience, the results further highlight the important role of knowledge provided by skilled employees and unobserved …
Persistent link: https://www.econbiz.de/10010297493
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Export and innovation activities in the German service sector: empirical evidence at the firm level
Ebling, Günther; Janz, Norbert - 1999
In this paper we analyse the relationship between export and innovation activities of German service sector companies … using data from the 1997 wave of the Mannheim Innovation Panel in the Service Sector. There is a lot of support for the … Schumpeterian hypothesis of export activities being mainly driven by innovation activities. Factor endowment theories are only …
Persistent link: https://www.econbiz.de/10010297651
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The employment impact of cleaner production on the firm level: empirical evidence from a survey in five European countries
Rennings, Klaus; Zwick, Thomas - 2001
This paper analyses the determinants of employment reactions of firms when environmental innovations have been carried out. It differentiates hereby between employment increases and decreases. The data stem from a telephone survey covering more than 1500 firms in five European countries that...
Persistent link: https://www.econbiz.de/10010297743
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New technologies and the demand for medium qualified labour in Germany
Jacobebbinghaus, Peter; Zwick, Thomas - 2001
rich data set. The paper shows that innovation expenditures and investments in information and communication technologies …
Persistent link: https://www.econbiz.de/10010297747