This paper is produced as an exploratory study with the aim of carrying out a taxonomy of construction companies operating in the Czech Republic, taking into account the type and number of concluded public procurement contracts. In processing the multidimensional matrix describing the companies,...

Eine Umweltfreundliche Öff entliche Beschaff ung kann die Anreize von Unternehmen erhöhen in die Entwicklung und Adaption von umweltfreundlichen Produkten und Dienstleistungen zu investieren. People-Public-Private-Partnerships integrieren die engagierte Bevölkerung und ihre Expertise als...

This study is intended to verify the effects of recent regulatory changes in the National School Feeding Program (Programa Nacional de Alimentação Escolar - PNAE), in particular the insertion of agriculture as a public to be prioritized in the purchase of food, on its potential contribution to...

Does government contracting translate to better earnings quality and less earnings management? In this study, we seek to answer this question. We find strong evidence that government suppliers strategically substitute accrual-based earnings management with real earnings management. Firms with...

In Korea, local governments and local agencies had to apply a version of the first price auction augmented by an ex-post screening process when they procure construction contracts. However, this first price auction had been criticized because it was felt that too much price competition could...

This paper studies how information control affects incentives for collusion and optimal organizational structures in principal-supervisor-agent relationships. I consider a model in which the principal designs the supervisor's signal on the productive agent's private information and the...

In the modern conditions of the post-COVID world, the transformation of the world economy in the framework of the transition to the post-industrial paradigm, and the economy of "knowledge", the national innovation system (NIS) plays a leading role in the formation of competitive sectors of any...

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-compliance can be categorized into two, namely...