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We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand setting in which symmetric firms and consumers sell and buy a homogeneous product, when human participants make decisions as firms and consumers. We investigate how market power and information...
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Schlagwörter (Englisch): Sustainability accounting, information management, management control, contribution …
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This paper studies the marginal contribution of intellectual capital (IC) components to company value using a hedonic … term. As could be expected, the contribution of IC to companies’ value creation differs significantly between countries and …
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