Results 201 to 210 of about 172,300 (294)

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn   +4 more
wiley   +1 more source

Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard   +2 more
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage   +2 more
wiley   +1 more source

So Good, but So Far Away? The Effect of Institutional Distance on the Parent CSR and Subsidiary Reputation Link

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Multinational enterprises (MNEs) leverage strategies of Corporate Social Responsibility (CSR) at the parent and subsidiary levels to build a reputation overseas. Nevertheless, institutional distance can weaken this connection in developing host countries, where MNEs face significant institutional voids.
Francisco Javier Forcadell   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy