Suspicious transaction reporting (STR) is a cornerstone of the international Anti-Money Laundering/Combatting the Financing of Terrorism (AML/CFT) framework. The evaluation of AML/CFT regimes is challenging,…
Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the…
Most previous results on determinants of inventive performance are biased because inventive performance is measured with error. This measurement error causes attenuation bias. More specifically, for example age…