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showing 10 items of 1185 documents
Circularity Within the EU: The Return Intentions of Latvian Migrants
2016
Recently, much attention has been paid in the literature to circular migration because of its perceived potential to reduce permanent migration and to promote development. This is probably a result of a perfect combination of interests benefiting not only sending and receiving countries, but also the migrants themselves (Vertovec 2007; Adepoju et al. 2010; Castles and Ozkul 2014). Circularity allows migrants to gain experience and acquire skills, and to apply them on returning to their countries of origin, thereby contributing to development (Cassarino 2004; de Haas 2010, 2012), transforming brain drain into brain gain, and at the same time contributing to their positive effects on labour m…
Resisting the extortion racket: an empirical analysis
2018
While the contributions on the organized crime and Mafia environments are many, there is a lack of empirical evidence on the firm’s decision to resist to extortion. Our case study is based on Addiopizzo, an NGO that, from 2004, invites firms to refuse requests from the local Mafia and to join a public list of “non-payers”. The research is based on a dataset obtained linking the current administrative archives maintained by the chambers of commerce and the list updated by the NGO. The objective of this paper is twofold: first, to gather sound data on the characteristics of the Addiopizzo joiners; second to model the probability to join Addiopizzo by a two-level logistic regression model. We …
The land grabbing in the international scenario: the role of the EU in land grabbing
2016
The worldwide increase in population and consumption has produced a growing demand for food and energy in the rich and developing Countries. The resulting intensification of land investments, to cope with this need, has in many cases produced investments without transparency rules and it hasn't created real development for local people. The aim of this paper is to identify, through a cluster analysis, homogeneous groups of investor Countries in order to understand the role of the EU Member States in the context of land grabbing. The results show that the strategies adopted by the investors are driven by the need to achieve energy security and reduce CO2 emissions in order to cope with the p…
The contribution of granular and fundamental comparative advantage to European Union countries' export specialisation
2020
This paper analyses the contribution of fundamental comparative advantage (a country‐specific component) and granular comparative advantage (a firm‐specific component) to European Union countries' export specialisation. We find that, on average, granular comparative advantage may explain export specialisation in 29% of industries, which account for 47% of total exports. We also show that 60% of the variation in export specialisation across countries and industries may be explained by granular comparative advantage. These results highlight that some outstanding firms may play a very important role in explaining European Union countries' export specialisation.
Trade integration in the European Union: Openness,interconnectedness, and distance
2020
Abstract This article presents a set of indicators to measure regional trade integration, focusing on the case of the European Union. We propose measures of openness, connectedness and integration which are tuned to evaluate not only how these components contribute to the advance of international integration, but also to control for the potential threat posed by the proliferation of regional trade agreements to trade globalization. Although this and related questions have been examined from several perspectives, the present article explicitly attempts to quantify how regional trade agreements either intensify or thwart trade globalization. Results show that the process of trade integration …
El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013
2017
This paper looks into the Annual Transparency Reports published in Spain in 2010 as a consequence of the Spanish Auditing Act 12/2010, and in 2013 after the publication of the 2011 Spanish Auditing Regulation and the new European Union proposals. The results of this pioneer research in our country evidence a high level of transparency regarding the compulsory items legally required, showing an increasing trend from 2010 to 2013. However, there is a decrease in voluntary information in 2013. Our study reveals that bigger audit firms and firms less dependent on fees from consultancy services are the ones with higher transparency levels in their Annual Transparency Reports.
Predicting audit failure: evidence from auditing enforcement releases
2018
This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor’s tenure and economic policies to preve...
Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country
2011
ABSTRACTThis paper examines whether the joint provision of audit and non-audit services undermines auditor independence by testing for an association between the provision of consulting services and auditor independence measured by discretionary accruals. For the most part, previous literature has studied the issue in countries with an Anglo-American business environment. This study analyzes the possible impairment of auditor independence in the context of a continental European Union country (Spain). A cross-sectional regression is estimated to test the relationship between non-audit fees and reporting quality. Based on publicly available information for Spanish listed companies, the evide…
Outside‐in Politicization of EU–Western Africa Relations: What Role for Civil Society Organizations?
2021
This article explores the empirical relevance of researching outside-in politicization processes in European studies. To this end, it examines to what extent and how civil society organizations (CSOs) have contributed to the politicization of EU policies towards Western Africa in two cases: the negotiation of Economic Partnership Agreements and the EU's engagement with the G5 Sahel. CSOs were strongly engaged in the trade negotiations, while they were largely excluded from the G5 Sahel process. In both cases this was due to CSOs' own initiatives, or the absence thereof, with these strongly linked to being either invited or discouraged by official actors. The article argues that authority tr…
Do firms share the same functional form of their growth rate distribution? A statistical test
2014
We introduce a new statistical test of the hypothesis that a balanced panel of firms have the same growth rate distribution or, more generally, that they share the same functional form of growth rate distribution. We applied the test to European Union and US publicly quoted manufacturing firms data, considering functional forms belonging to the Subbotin family of distributions. While our hypotheses are rejected for the vast majority of sets at the sector level, we cannot rejected them at the subsector level, indicating that homogenous panels of firms could be described by a common functional form of growth rate distribution.