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What do Firms Gain from Patenting? The Case of the Global ICT Industry
Exadaktylos, Dimitrios; Ghodsi, Mahdi; Rungi, Armando - 2021
This study investigates the relationship between patenting activity, productivity, and market competition at the firm level. We focus on the Information and Communication Technology (ICT) industry as a particular case of an innovative sector whose contribution to modern economies is pivotal. For...
Persistent link: https://www.econbiz.de/10013217152
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No Beer No Friends : Quantifying the Effect of the Beer Boycott
Kim, In Kyung; Kim, Kyoo il - 2021
We study the impact of the boycott on Japanese products, initiated in July 2019, in the Korean beer market. First, we find that sales of Japanese beer decreased by 75 percent on average during the 14-month boycott period in the data. Second, the decrease in Japanese beer sales during the boycott...
Persistent link: https://www.econbiz.de/10013217390
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It’s Time for Pillar 3 : A Global Excess Profits Tax for COVID-19 and Beyond
Christians, Allison; Diniz Magalhaes, Tarcisio - 2021
The novel coronavirus demands untold amounts of public spending even as it has destroyed untold amounts of economic value, yet the fortunes of some taxpayers will multiply in the process. The authors consider proposals to rebuild revenue coffers using excess profits taxes and argue that, owing...
Persistent link: https://www.econbiz.de/10013217508
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Profit Shifting and Equilibrium Principles of International Taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
Persistent link: https://www.econbiz.de/10013217554
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Knowledge as an Object of Transfer Cooperation between Enterprises Foreign and Domestic
Byczkowska, Magdalena; Majzel, Anna - 2021
/methodology/approach: The main survey was conducted in 2017 and covered a group of 120 foreign enterprises from the list of the largest foreign … investors in Poland, drawn up by Polish Information and Foreign Investment Agency (PAIiIZ). As part of the conducted survey, a … targeted selection was applied, which guaranteed a selection corresponding to specific survey criteria. The measurement tool …
Persistent link: https://www.econbiz.de/10013218022
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New Insights on Audit Quality
Wang, Ya Fang - 2021
Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in recent years, because the amended Accountant Act have...
Persistent link: https://www.econbiz.de/10013218024
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Competitiveness and FDI Inflows in ASEAN Member Countries
Raeskyesa, Dewa Gede Sidan; Suryandaru, Reinardus Adhiputra - 2021
Purpose: The goal of this study is to investigate the empirical effect between competitiveness and FDI inflow in ASEAN member countries over the period 2007-2017. Design/methodology/approach: The effect of competitiveness and foreign direct investment (FDI) was investigated by using Pearson...
Persistent link: https://www.econbiz.de/10013218027
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The Effects of Policy Uncertainty on Different Types of FDI - a Global Analysis
Jahn, Marvin; Stricker, Paul - 2021
Uncertainty incentivizes investors to wait-and-see and to hold back their investments. This paper investigates whether more liquid types of foreign direct investment are more affected by policy uncertainty than less liquid ones. Utilizing election data and the newly developed World Uncertainty...
Persistent link: https://www.econbiz.de/10013218395
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Section 29A of India's Insolvency and Bankruptcy Code : An Instance of Hard Cases Making Bad Law?
Ram Mohan, M. P.; Raj, Vishakha - 2021
The Insolvency and Bankruptcy Code, 2016 (IBC) offers a mode of reorganisation for distressed corporations. The IBC’s approach to corporate rescue limits the extent to which the incumbent management of a distressed corporation can participate in its rehabilitation. This is reflected in 29A of...
Persistent link: https://www.econbiz.de/10013219269
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Mothers and Daughters : Heterogeneity of German Direct Investments in the Czech Republic
Munich, Daniel - 2012
basis of direct evidence on factor requirements. Using a cluster analysis on firm-level data from the unique ReLoc survey …
Persistent link: https://www.econbiz.de/10013097031