misreporting, as well as over- and under-reporting of exports and imports. Applying this method to existing bilateral trade data on …, focusing on the role of tariff and VAT rates as predictors of import under-reporting. As predicted by economic theory, case … studies, and economic intuition, we find positive correlations for both tariff and VAT rates with import under-reporting …

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases … manually examine firms’ quarterly reports for their content elements and construct a new quarterly reporting measure with an … ordinal quality dimension. The results reveal that during the period from 2012 to 2019 lower quarterly reporting levels due to …