Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of ...

Mobile money is an important instrument to improve the degree of financial inclusion, especially in developing countries. However, having a mobile money account does not imply that this account is actually used. In our ...

This paper analyzes the labor market effects of offshoring in a high-wage home country and how these effects crucially depend on (1) Job complexity and (2) The characteristics of the destination country. It thereby links ...

In this paper, we revisit questions about the onshore employment effects of firms that conduct foreign direct investment (FDI) in countries with substantially lower average wages. Our results derive from the use of rich ...

This study provides descriptive evidence on how firms respond to activist short seller reports and how these responses are associated with outcomes for the targeted firms. We show that the frequency of these reports has ...

With more than ten thousand casualties, the ongoing hybrid Ukrainian war between pro-Russian separatists and the government in the Donbass region, Ukraine’s productive core, has taken a severe toll on the country. Using ...