Motivation and collusion among agents in the evasion of indirect taxes: an experimental approach [PDF]
, 2002 No abstract ...
Mittone, Luigi
core
Foundation governance for the purposeful ownership of enterprise
European Management Review, EarlyView.Abstract Foundation‐owned companies are regarded as real‐world examples of commitment to a company purpose, and several world‐class companies have this ownership structure. They have been found to perform surprisingly well, given the accountability and incentive problems anticipated by conventional economic theories when nonprofit organizations own ...
Terry McNulty, Steen Thomsen
wiley +1 more source
A Theory of the Boundaries of Banks With Implications for Financial Integration and Regulation
Financial Management, EarlyView.ABSTRACT We offer a theory of the “boundary of the firm” that is tailored to banks, recognizing the relevance of deposit financing and interbank lending as a substitute for integration. It is based on a single inefficiency that has been at the core of banking theory: risk‐shifting incentives in the interest of bank shareholders.
Falko Fecht +2 more
wiley +1 more source
The Unanticipated Effects of Insider Trading Regulation [PDF]
, 2004 Using a sample of 2,827 firms from 21 countries we examine whether insider trading laws achieve the primary objective for which they are introduced – protecting uninformed investors from private information-based trading.
Durnev, Art A., Nain, Amrita S.
core
"Post"-pandemic Capitalism: Reform or Transform? Comment on "Ensuring Global Health Equity in a Post-pandemic Economy". [PDF]
Int J Health Policy Manag, 2023 Waitzkin H.
europepmc +1 more source
Informal Women's Work in Public Spaces: Why Should It Matter?
Gender, Work &Organization, EarlyView.ABSTRACT Informal women's work in public spaces is central to livelihoods and social dynamics in cities of the Global South. For decades, public spaces have functioned as vital sites of economic activity, particularly for women engaged in informal work.
Philipa Birago Akuoko, Michèle Amacker
wiley +1 more source
Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
International Journal of Auditing, EarlyView.ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier +3 more
wiley +1 more source
JCMS: Journal of Common Market Studies, EarlyView.Abstract After the Global Financial Crisis of 2008, European Union (EU) governance has become more tolerant towards national policy adaptation and experimentation. Right‐wing populist governments in East Central Europe (ECE) have used this increased flexibility amongst other things to develop various economically nationalist strategies to reassert ...
Gerhard Schnyder +2 more
wiley +1 more source
Do hostile takeovers reduce extramarginal wage payments? [PDF]
Hostile takeovers may have significant implications for long-term employment contracts if they facilitate the opportunistic expropriation of extramarginal wage payments.
David Neumark +2 more
core
Are strangers just enemies you have not yet met? Group homogeneity, not intergroup relations, shapes ingroup bias in three natural groups. [PDF]
Philos Trans R Soc Lond B Biol Sci, 2022 Doğan G, Glowacki L, Rusch H.
europepmc +1 more source