Government subsidies allocated by politicians are ultimately funded by taxpayers, who care
about how tax money is spent and demand transparency. I argue that subsidized firms, as …

This paper examines the effect of unemployment insurance benefits (UIB) on corporate tax
aggressiveness. Given that aggressive tax avoidance is risky and costly for the firm and its …

This study examines whether labor unemployment risk affects the choice of debt source.
Specifically, we examine whether US unemployment insurance (UI) benefits, which reduce …

The last two decades have witnessed a sharp increase in patent litigation in the United
States (US), mainly driven by patent trolls. By exploiting the staggered adoption of Anti-Troll …

Design/Methodology/Approach: A quantitative study was undertaken on 130 manufacturing
firms listed on the Indonesian Stock Exchange in 2019. Risk disclosure was evaluated …

This paper examines the effect of risk disclosure on firm operational efficiency using a
unique database of nonfinancial, and non-utility French firms belonging to the SBF 120 …

Labor unemployment insurance reduces unemployment concerns. We argue that these
benefits moderate incentives to smooth earnings to reduce employees' concerns about …

We consider how a firm's information environment impacts an index of three proxies for the
costs it incurs when adjusting its workforce. We show firms with less information asymmetry …

I investigate the influence of unemployment insurance (UI) benefits on the cost of bank loans
by exploiting changes in state unemployment insurance laws as a source of variation in …

This paper explores the relation between a firm's investment in the human capital of the
accounting function and the quality of its investment decisions. To investigate this, we track …