This study aims to investigate whether chief executive officer (CEO) demographics are associated with gender diversity in senior management in the Scandinavia region. The research design draws on multivariate cross-sectional analysis. The demographic characteristics examined are gender, age and education. A total of six hypotheses are developed and tested. The sample includes the largest 106 […]
Hyperloop, a markets’ mythology
This paper studies how a market is being structured around Hyperloop, the hyper-speed train proposed in 2013 by Elon Musk. The researchers show that Hyperloop carries the mythology, in the Barthian sense, of the possibility for humans to master time and space. They link semiology and materiality and show that meaning is constructed through texts and narrative. […]
The Strategic Usage of Facebook by Local Governments: A Structural Topic Modelling Analysis.
The authors of this paper examine the content of the official Facebook pages of 502 Italian municipalities over the period 2016–2018 to empirically infer the motivations of municipalities to use Facebook. Their inference is mostly based on the relationship between the main topics discussed by the municipalities on Facebook and the most related municipal expenses […]
Real effects of an international tax reform for MNEs
#trr266 WP by Ortmann (@unipb), Simons (@MannheimBSchool), Voeller (@tbs_education) shows that the effects of an international tax reform for MNEs on sales quantities and fiscal revenues depend on the properties of the underlying product markets. https://t.co/Nr0QFiGqTm — TRR 266 Accounting for Transparency (@trr_accounting) September 29, 2021
No. 93: Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?
Does #CbCR call for arbitration? Dirk Simons (@MannheimBSchool), Dennis Voeller (@tbs_education) & co-authors show that tax audit quality increases under CbCR, and that arbitration effects on tax audit quality depend on the arbitration procedure in place. https://t.co/Vn0hvFFPN4 — TRR 266 Accounting for Transparency (@trr_accounting) September 5, 2022