Labor Supply Prediction when Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
core
CEO Narcissism and Related Party Transactions
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed +3 more
wiley +1 more source
Psychological Processes of Telecommunications Fraud: Development of a Three-Stage Framework and Cross-Sectional Quantitative Elaboration in a Mixed Methods Study. [PDF]
J Med Internet ResHuang Y, Gao J, Zhou Y, He Q, Gao X.
europepmc +1 more source
Labor Supply When Tax Avoidance Matters [PDF]
We examine how tax avoidance in the form of trade in well-functioning asset markets affects the empirical study of labor supply. We discuss the implications for tax policy analysis, and we show that a failure to account for avoidance responses may lead ...
Agell, Jonas +2 more
core
The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility
JCMS: Journal of Common Market Studies, EarlyView.Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley +1 more source
Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]
Sci RepAlwanin R, Ismail MMB, Bchir O.
europepmc +1 more source
Corporate social (ir)responsibility and firm risk: The role of corporate governance
Journal of Financial Research, EarlyView.Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar +2 more
wiley +1 more source
Age friendly states as a linchpin of age friendly ecosystems. [PDF]
GerontologistWickersham C, Coyle C.
europepmc +1 more source
Distracted shareholders, information asymmetry, and capital markets: Evidence from the REIT industry
Journal of Financial Research, EarlyView.Abstract We examine the impact of institutional monitoring on capital markets in an asset class with inherently low opportunity for agency risk. Despite the REIT industry's transparency, insufficient institutional oversight can produce adverse market outcomes. To capture shareholder distraction, we adapt the Kempf et al.
Collin Gilstrap +3 more
wiley +1 more source