This paper examines the relationship between migrant workers and global value chain linkages using a rich employer-employee dataset from the Netherlands for 2010-2017. We merge the employer-employee dataset with international trade data and extract firms' country-product specific imports. We use...

Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be dysfunctional (gaming). This paper applies the empirical test developed by Courty and Marschke (2008) to detect whether the widely used class of Residual Income based...

This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...