Do the Changes in Segment Reporting Rules Under SFAS No. 131 Enhance or Reduce Value Relevance of Segment Disclosures and Firm Level Data? Comparative Analysis between Pre- and Post-SFAS No. 131 Periods

2007 ◽  
Author(s):  
Anne Leah Jones ◽  
Sang-Kyu Lee
Keyword(s):  
Comparative Analysis ◽  
Value Relevance ◽  
Firm Level ◽  
Segment Reporting ◽  
Level Data ◽  
Firm Level Data ◽  
Segment Disclosures

Ageing and Employability. Evidence from Belgian Firm-Level Data

2012 ◽  
Author(s):  
Mariann Rigo ◽  
Vincent Vandenberghe ◽  
Fábio Waltenberg
Keyword(s):  
Firm Level ◽  
Level Data ◽  
Firm Level Data

scholarly journals Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

2019 ◽  
Vol 11 (1) ◽  
pp. 38-63 ◽  
Author(s):  
Youssef Benzarti ◽  
Dorian Carloni
Keyword(s):  
Value Added ◽  
Consumption Tax ◽  
Difference In Differences ◽  
Firm Level ◽  
Employment Effects ◽  
Level Data ◽  
Price Effects ◽  
Firm Level Data ◽  
Material Goods ◽  
Firm Owners

This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut on four groups: workers, firm owners, consumers, and suppliers of material goods. Using a difference-in-differences strategy on firm-level data, we find that: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited. (JEL H22, H25, L83)

Multinational Banks and IMF Conditionality

2021 ◽  
Author(s):  
Trung A Dang ◽  
Randall W Stone
Keyword(s):  
Political Economy ◽  
Investment Decisions ◽  
Location Decisions ◽  
Preferential Treatment ◽  
Firm Level ◽  
Financial Firms ◽  
Level Data ◽  
Firm Level Data ◽  
Imf Programs ◽  
Investment Location

Abstract We find firm-level evidence that US banks receive preferential treatment in countries under IMF conditionality. We rely on investment location decisions to infer firms’ expectations about future profits and find that US firms are approximately 53 percent more likely to acquire financial firms in countries under financial conditionality. IMF programs without financial conditionality and FDI in other sectors serve as placebo tests. Financial conditionality has weak effects on investment decisions by non-US firms, which implies a political-economy interpretation. Firm-level data indicate that the distinctive behavior of US firms is not due to advantages of scale or to a US-firm fixed effect, but to US influence in the IMF. Firms from other major IMF shareholders benefit as well, but the effects are much weaker. The effects are concentrated in the politically relevant firms that have local affiliates, which is consistent with the interpretation that firms lobby for preferential treatment.

Bribery, export decisions, and institutional constraints: Evidence from cross-country firm-level data

2021 ◽  
Vol 69 ◽  
pp. 585-612
Author(s):  
Le Thanh Ha ◽  
To Trung Thanh ◽  
Doan Ngoc Thang ◽  
Pham Thi Hoang Anh
Keyword(s):  
Institutional Constraints ◽  
Firm Level ◽  
Export Decisions ◽  
Level Data ◽  
Firm Level Data ◽  
Cross Country

Performance of closely held firms in Russia: evidence from firm-level data∗

2008 ◽  
Vol 14 (4) ◽  
pp. 337-358 ◽  
Author(s):  
Andrei Kuznetsov ◽  
Rostislav Kapelyushnikov ◽  
Natalya Dyomina
Keyword(s):  
Firm Level ◽  
Level Data ◽  
Firm Level Data
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