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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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How much income redistribution? An explanation based on vote-buying and corruption
Balafoutas, Loukas - 2009
This paper studies how income tax rates are determined and how they are related to government corruption in the form of fund capture. A model is presented where rich voters can block redistribution by buying the votes of some poor voters. In equilibrium there is only limited redistribution and...
Persistent link: https://www.econbiz.de/10010294765
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Corruption and Political Competition
Damania, Richard; Yalcýn, Erkan - 2008
special interest groups. This paper examines the nature of the interaction between the lobbying activities of special interest … turn stimulates more intense lobbying which increases the scope of corrupt behavior. It is shown that electoral competition …
Persistent link: https://www.econbiz.de/10010295264
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Lobbying and political polarization
Ursprung, Heinrich W. - 2002
on the nexus between pre-election interest group lobbying and electoral competition. …
Persistent link: https://www.econbiz.de/10010295515
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Collective Lobbying in Politics: Theory and Empirical Evidence from Sweden
Liang, Che-Yuan - 2008
size and find a large negative council size effect. This pattern provides indirect evidence for the occurrence of lobbying …. The direction of the effect could be explained by free-riding incentives in individual lobbying effort contribution caused …
Persistent link: https://www.econbiz.de/10010321552
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The Impact of Lobbying on the Allocation of Political Authority
Falconieri, Sonia - 2001
This paper studies the internal organizational design of politicalinstitutions in presence of lobbying. We consider a … of the feasible policies.In this context, we investigate the impact of lobbying on the optimalallocation of political … as the choicebetween two alternative legislative rules: open versus closed rule.We show that, in presence of lobbying …
Persistent link: https://www.econbiz.de/10010324782
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Bank Ownership and Financial Stability
Perotti, Enrico; Vorage, Marcel - 2010
We study a politician's choice for state or private control of banks. The choice trades of lobbying contributions …
Persistent link: https://www.econbiz.de/10010325737
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Lobbying of Firms by Voters
Dahm, Matthias; Dur, Robert; Glazer, Amihai - 2009
A firm may induce voters or elected politicians to support a policy it favors by suggesting that it is more likely to invest in a district whose voters or representatives support the policy. In equilibrium, no one vote may be decisive, and the policy may gain strong support though the majority...
Persistent link: https://www.econbiz.de/10010325896
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Delegation and Rewards
Vetter, Stefan - 2012
between a decision-maker and a lobbying party serves as a legal substitute for corruption. Due to the obvious lack of field … pure anticipation of future rewards from a lobbying party suffices to bias a decision-maker in favor of this party, even …
Persistent link: https://www.econbiz.de/10010333745
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Optimal incentive regulation of multinational enterprises
Calzolari, Giacomo - 1999
Multinational enterprises (MNEs) have started to populate also regulated sectors. Their linked international activities and credible threats to relocate are then new concerns for regulators. We study a multiprincipal model in which a privately informed MNE (the agent) produces for two countries...
Persistent link: https://www.econbiz.de/10011608515