Seit den 90er Jahren des 20. Jahrhunderts gab es einen Disput in der angelsächsischen Literatur über die empirische Relevanz konkurrierender Ansätze zum steigenden Lohndifferential zwischen qualifizierten und geringer qualifizierten Arbeitskräften in den Vereinigten Staaten von Amerika:...

The paper explores the concurrent effects of cultural, political, and spatial distances on M&A flows occurring between any two countries belonging to the whole European Union (27 States) or to the European Neighbors Group (16 States) over the period 2000-2011. By employing zero-inflated negative...

Objective: To verify the quality of institutional environment and its role in attracting foreign direct investment (FDI). The article attempts to provide a quantitative description of the impact of institutional quality (IQ) on FDI inflow to 17 countries of Central and Eastern Europe (CEECs) in...

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

The paper reports the results of a survey of top executives of Russian manufacturing subsidiaries of multinational corporations (MNCs). We reveal the prevailing types of job contracts and the use of monetary and non-monetary benefits, and find the similarities with and differences from such...

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

This paper studies financial statement information from the 50 largest international oil and gas companies during 1992 to 2011 and evaluates their relation to market values. In particular, we examine how this relationship is affected by accounting method choice (successful efforts versus full...