This paper shows that with respect to data the legal category of "property" (physical property or intellectual property) is not a suitable model for dealing with the complexity of data governance problems. Although data can be a valuable asset and might need incentives for its generation, the...

This paper examines the effects of CFO narcissism on audit fees in China. Using the size of CFO signatures in annual audit reports to measure individual narcissism, we find that CFO narcissism is associated with higher audit fees. We find empirical evidence that CFO narcissism significantly...

Transfer fees in European football have experienced a rapid increase in the past years. Simultaneously, an increasing number of domestic and recently foreign investors - who are assumed to further increase team spending in European football - have entered the football market by becoming club...

The lack of secure property rights has been identified by a number of economists - past and present - as an obstacle for long-term growth of output of African farming. The foundation for such a claim is that insecure property rights hinder long-term capital investments. Although the observed...

To limit global warming to 1.5êC, vast amounts of CO2 will have to be removed from the atmosphere via Carbon Dioxide Removal (CDR). Enhancing the CO2 sequestration of ecosystems will require not just one approach but a portfolio of CDR options, including so-called nature-based approaches...

The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that formalization of individual property rights facilitates economic...

This study examines the effects of the historical prevalence of infectious diseases on contemporary entrepreneurship. Previous studies reveal the persistence of the effects of historical diseases on innovation, through the channel of culture. Drawing on the epidemiological origin of...

The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that formalization of individual property rights facilitates economic...

To limit global warming to 1.5°C, vast amounts of CO2 will have to be removed from the atmosphere via Carbon Dioxide Removal (CDR). Enhancing the CO2 sequestration of ecosystems will require not just one approach but a portfolio of CDR options, including so-called nature-based approaches...

This paper examines the effects of CFO narcissism on audit fees in China. Using the size of CFO signatures in annual audit reports to measure individual narcissism, we find that CFO narcissism is associated with higher audit fees. We find empirical evidence that CFO narcissism significantly...

This paper shows that with respect to data the legal category of "property" (physical property or intellectual property) is not a suitable model for dealing with the complexity of data governance problems. Although data can be a valuable asset and might need incentives for its generation, the...

Transfer fees in European football have experienced a rapid increase in the past years. Simultaneously, an increasing number of domestic and recently foreign investors - who are assumed to further increase team spending in European football - have entered the football market by becoming club...

This study examines the effects of the historical prevalence of infectious diseases on contemporary entrepreneurship. Previous studies reveal the persistence of the effects of historical diseases on innovation, through the channel of culture. Drawing on the epidemiological origin of...

We empirically examine the impact of oil wealth on property rights protection for a sample of 156 countries between 1960 and 2014. We find that higher levels of oil wealth result in weaker private property rights. This result is robust to different instrumental-variable approaches and...

We empirically examine the impact of oil wealth on property rights protection for a sample of 156 countries between 1960 and 2014. We find that higher levels of oil wealth result in weaker private property rights. This result is robust to different instrumental-variable approaches and...

The purpose of this paper is to establish a positive correlation between property rights and economic freedom. It seeks to demonstrate that property rights lead to economic freedom. From a purely theoretical perspective, it has been assumed that greater access to property rights leads to...

Ilia Chavchavadze was born in Georgia when the country was part of the Russian Empire. He received a thorough legal and economic education. Ilia developed a national economic doctrine, which demonstrated the necessity of his country's independent existence, participation in international labor...

This study exploits the confiscation and auctioning off of Church property that occurred during the French Revolution to assess the role played by transaction costs in delaying the reallocation of property rights in the aftermath of fundamental institutional reform. French districts with a...

We explore the effect of historical ethnic borders on contemporary conflict in Africa. We document that both the intensive and extensive margins of contemporary conflict are higher close to historical ethnic borders. Exploiting variations across artificial regions within an ethnicity's...

The study extends the debate on finance versus institutions and measurement of property rights institutions. We assess the relationships between various components of property rights institutions and private investment, notably: political, economic and institutional governances. Comparative...

This paper proposes that ancestral use of irrigation reduces contemporary female labor force participation and female property rights. We test this hypothesis using an exogenous measure of irrigation and data from the Afrobarometer, cross-country data, the European Social Survey, the American...

We explore the effect of historical ethnic borders on contemporary conflict in Africa. We document that both the intensive and extensive margins of contemporary conflict are higher close to historical ethnic borders. Exploiting variations across artificial regions within an ethnicity's...

The purpose of this paper is to establish a positive correlation between property rights and economic freedom. It seeks to demonstrate that property rights lead to economic freedom. From a purely theoretical perspective, it has been assumed that greater access to property rights leads to...

This paper empirically tests the effect of accounting information comparability quality characteristic on the scale, the cost and the credit term structure of bank borrowing of the listed companies as well as whether accounting information comparability can affect the bank credit financing of...

Using the manually collected data of CEOs’ financial and accounting education experience from A-share listed companies during 2008 to 2016, we find in this paper that CEOs who had received financial and accounting education could play a professional role in M&A decision-making and improve M&A...

This article examines the effect of anti-takeover provisions on executive excess compensation and find a positive association. Five further findings are as follows. First, among specific provisions, the anti-takeover provisions mainly used to delay the takeover process have a stronger effect on...

We empirically examine the impact of oil wealth on property rights protection for a sample of 156 countries between 1960 and 2014. We find that higher levels of oil wealth result in weaker private property rights. This result is robust to different instrumental-variable approaches and...

We empirically examine the impact of oil wealth on property rights protection for a sample of 156 countries between 1960 and 2014. We find that higher levels of oil wealth result in weaker private property rights. This result is robust to different instrumental-variable approaches and...

We explore the effect of historical ethnic borders on contemporary conflict in Africa. We document that both the intensive and extensive margins of contemporary conflict are higher close to historical ethnic borders. Exploiting variations across artificial regions within an ethnicity's...

This paper proposes that ancestral use of irrigation reduces contemporary female labor force participation and female property rights. We test this hypothesis using an exogenous measure of irrigation and data from the Afrobarometer, cross-country data, the European Social Survey, the American...

This study exploits the confiscation and auctioning off of Church property that occurred during the French Revolution to assess the role played by transaction costs in delaying the reallocation of property rights in the aftermath of fundamental institutional reform. French districts with a...