In 1998 the OECD launched one of the most comprehensive initiatives ever to combat harmful tax competition. The following paper analyzes how companies' investment activities in tax havens are associated with the three most salient elements of the OECD initiative. Our analysis is based on a U.S....

The following experiment examines the influence of cost of information and training on the quality of individual investment decisions. We expand upon the existing behavioral literature by proposing a new scenario experiment which enables us to study individual and institutional factors...

We examine bidding motives in discrete-point unique bid auctions in a laboratory setting. In lowest (highest) unique bid auctions, the participant with the lowest (highest) unique bid wins the auction. We posit two sets of motives in this type of auctions - a winning motive that is driven by the...

A new era characterized by ubiquitous computing and continual information flows due information and communication technologies (ICT) has arrived in our work environment. Both practitioners and researchers are arguing about whether organizations should enforce ICT use or not. However, it is the...

Current research has established a clear negative impact of technological sources of stress on work-related outcomes. This study proposes that the invasion of technology into the private sphere is not always perceived negatively by individuals per se. The authors used structural equation...

As mobile devices can support an employee's information and networking needs, we propose that they help employees develop a sense of involvement and identification, and thus commitment. We especially want to disentangle the positive and negative effects of three different types of ICT devices on...

This paper seeks to present whether, and if so how, communication via websites can enhance or obstruct the link between strategy and performance. In doing so, we develop two forms of communication: fit and distraction. Fit refers to the congruence between external communication and strategy,...

We investigate methods for stimulating cooperation by help of a controlled lab-inthefield experiment. This allows us to compare group-related emotional and cognitive stimuli. The experiment was carried out in a sober classroom and in an emotionally loaded environment, a Bavarian beer garden...

A long-standing - although not uncontested - view is that violent conflicts reduce average levels of trust. Other theoretical and empirical work emphasizes discriminatory effects, namely that conflicts may enhance ingroup trust and erode out-group trust. The present study combines a trust game...

Violent conflict is sometimes believed to provoke discrimination, but sometimes also seen to reduce pro-sociality in general. While discrimination may reinforce conflict, a lack of pro-sociality hinders peace reconciliation, social capital formation and development. We test which of these...