Payment clearing is important to ensure that the payment is transferred or the cash from one bank account moves to the other bank. The banking system in Iraq follows two sorts of clearance systems which are the IBCS (Inter Bank Clearing System) and C-ACH (Check Automated Clearing House System)....

Using hand-collected race information of small business owners that concealed their race in Paycheck Protection Program applications, we find evidence that not disclosing race information in loan applications pays off significantly. Our results show that black-owned businesses that concealed...

This paper investigates the political bias of French fact-checkers. I collect a dataset including all articles published by 7 fact-checkers until July 2021. I study the political orientation of politicians fact-checked. First, I document a selection bias: the right-wing fact-checker is less...

When management decide to replace an IT system, data will be migrated from the old into the new system. If the data is business-critical, the board will expect assurance that the conversion process will not result in data errors or other problems once the new system goes live. If there are...