1. Referierte Fachzeitschrift // 2019

    Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

    We employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial…

  2. Referierte Fachzeitschrift // 2019

    Matching Subsidies and Voluntary Contributions: A Review

    This paper provides a synthesis of the experimental literature on matching subsidies in the context of charitable giving. We classify results according to four different outcome variables frequently considered…

  3. Referierte Fachzeitschrift // 2019

    Screening instruments for monitoring market power — The Return on Withholding Capacity Index (RWC)

    While markets have been liberalized all over the world, incumbents often still hold a dominant position, e.g. on energy markets. Thus, wholesale electricity markets are subject to market surveillance.…

  4. Referierte Fachzeitschrift // 2019

    Measuring China's patent quality: Development and validation of ISR indices

    Because China has become one of the largest applicants of PCT patents, it is of interest to compare the quality of Chinese and non-Chinese applications. We extend a quality index based on internationally…

  5. Referierte Fachzeitschrift // 2019

    The human capital selection of young males seeking asylum in Germany

    This study analyses the selection of a sample of 203 young male asylum seekers from Middle Eastern and African countries that recently arrived in Germany. The findings suggest that, on average, asylum seekers in…