This paper aims to examine the extent to which the introduction and tightening of transfer pricing framework deters income shifting strategies by European multinational companies. To do so, we have built an index which measures the transfer pricing framework strictness by host country and year....

Empirical literature suggests that the separate accounting system in Europe promotes cross-border profit shifting. A common tax system is under discussion, which would have the merit of making current tax avoidance strategies obsolete. In the present research, we assess the extent to which...

This paper proposes an Investor Sentiment Index for the European market and tests its predictability power over returns and volatility. The constructed Investor Sentiment Index for Europe draws upon three well-established and two recent individual sentiment proxies through a novel dynamic factor...

This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor's degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature...

Although some studies recently address the association between COVID-19 sentiment and returns, volatility, or stock trading volume, no one conducts an analysis to measure the impact of investor rationality or irrationality on the influence on countries and sectors' returns.This work creates a...