Globally, the spread of economic integration and the lowering of trade protectionism through multiple trade pacts offered the products of many developing nations the chance to access global markets. The international economics literature deeply discusses the influence of trade liberalization and...

An easy-to-read report may carry positive information for decision making and conversely. In that spirit, this paper investigates the relationship between the readability of companies' annual reports, defined as the easiness to read, understand, and extract information from the reports, and...

This study investigates the effect of foreign ownership on firm investment and how the country-level governance quality adjusts the relationship between foreign ownership and firm investment. Using the 2016-2022 World Bank Enterprise Surveys (WBES) database, the results reveal that foreign-owned...

Large-scale agricultural investments (LSAIs) and their impacts on local communities in host countries have been controversially discussed in recent years. As scholars increasingly call for more structured and comprehensive analyses, we develop a mixed-method approach using an expanded version of...

The article looks at exit taxation within the European Union, including how it affects cross-border mergers. It starts with an explanation of the concept of exit tax, followed by an analysis of the current legislation and an analysis of the case law of the European Court of Justice. The article...