The idea behind the establishment of European Works Councils (EWCs) is that these are bodies which should be informed and consulted on company decisions and actions. However, this flow of information is often disrupted by confidentiality constraints imposed by management. Three central research...

While financial secrecy has recently risen on the agenda of policy makers and scholars alike, much remains unknown about its development since the global financial crisis. To show how financial secrecy evolved over time on average, by category, and across countries, we combine the five Financial...

Contemporary work by ‘corporate ethnographers’, as employees of businesses, offers a refreshing perspective on Anthropology’s ‘crisis of representation’ and its extensions—from neo-colonial concerns and reflexivity, to para-ethnographic and recursive approaches—that are...

This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) for the users of tax havens. This leads to moral hazard and transaction costs...

This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and...

Gegenstand dieser Bachelorarbeit sind die verschiedenen Strategien im Umgang mit dem geistigen Eigentum eines Unternehmens. Dazu werden die Ausprägungen des geistigen Eigentums, dessen Bedeutung bei der Umsetzung strategischer Überlegungen sowie die rechtlichen Hintergründe aufgeführt. Der...

Pay secrecy is often justified on the ground of concerns about the detrimental consequences of intra-firm pay comparisons for work morale and performance. Surprisingly, however, there is only limited empirical evidence that the availability of pay comparison information is detrimental for effort...