Showing 1 - 10 of 94
Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic literature and if so, how. We conducted bibliometric analysis based on the Web of Science database to...
Persistent link: https://www.econbiz.de/10011471023
We investigate the determinants of firms' implicit insurance to employees, using a difference-indifference approach: we rely on differences between family and non-family firms to identify the supply of insurance, and exploit variation in unemployment insurance across and within countries to...
Persistent link: https://www.econbiz.de/10011337034
This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of IFRS, but the goal of truly global, high quality financial...
Persistent link: https://www.econbiz.de/10011862091
Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms....
Persistent link: https://www.econbiz.de/10009732573
We look at the ESG practices of the US’s top 100 private equity firms, representing more than $1.5 trillion of committed capital and directly employs 12 million individuals in the United States. We find that the ESG practices, and their corresponding disclosures, significantly lag behind that...
Persistent link: https://www.econbiz.de/10014348698
Research Question/Issue: We examine the association between institutional ownership and climate change disclosure quality from 2006 to 2018 across 34 countries. Research Findings/Insights: We find that firms with a higher level of foreign institutional ownership demonstrate better quality...
Persistent link: https://www.econbiz.de/10014350771
In this paper, we examine the trade-offs firms make in their voluntary disclosure decisions following negative media coverage of climate change incidents. We combine a keyword discovery algorithm and a fine-tuned BERT model to identify “hard” and “soft” climate disclosures on Twitter. We...
Persistent link: https://www.econbiz.de/10014352804
This chapter reviews, and at times extends, the literature on multinational corporate income tax avoidance and its consequences. It is first important to note that multinational corporations pay a substantial amount of taxes, both direct and indirect. Yet, it is also the case that there is...
Persistent link: https://www.econbiz.de/10014356178
We investigate the influence of foreign institutional investors on firms' auditor choices in an international setting. Foreign institutional investors are likely to demand high-quality audits to mitigate the information asymmetry they face and facilitate their external monitoring when they...
Persistent link: https://www.econbiz.de/10012855352
This paper investigates the interrelationships between several external social institutions and related party transactions disclosure across 49 countries. A theoretical framework is proposed to encompass the interrelationships between cultural values, legal environment, government intervention...
Persistent link: https://www.econbiz.de/10012857189