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Previous studies show that, in common-law countries, the explanatory power of stock returns is higher using cash flows than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the existence of a country-specific effect motivated by...
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Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...
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We collect data on operations, targets and human resources management practices in over 1,800 schools educating 15-year …-olds in eight countries. Overall, we show that higher management quality is strongly associated with better educational … outcomes. The UK, Sweden, Canada and the US obtain the highest management scores closely followed by Germany, with a gap to …
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