scholarly journals Drinking patterns vary by gender, age and country-level income: Cross-country analysis of the International Alcohol Control Study

2018 ◽  
Vol 37 ◽  
pp. S53-S62 ◽  
Author(s):  
Surasak Chaiyasong ◽  
Taisia Huckle ◽  
Anne-Marie Mackintosh ◽  
Petra Meier ◽  
Charles D. H. Parry ◽  
...  
Keyword(s):  
Drinking Patterns ◽  
Country Level ◽  
Alcohol Control ◽  
Country Analysis ◽  
Cross Country ◽  
Control Study

scholarly journals How Do Firms Use Cash Tax Savings? A Cross-country Analysis

2021 ◽  
Author(s):  
Danielle Higgins Green ◽  
Jon N. Kerr
Keyword(s):  
Multinational Corporations ◽  
Tax Avoidance ◽  
Cash Flows ◽  
Tax System ◽  
Country Level ◽  
Country Analysis ◽  
Cross Country ◽  
Use Tax ◽  
Tax Savings ◽  
Fund Investment

We examine how firms utilize cash generated via tax avoidance. Understanding how firms use these cash flows is important given the considerable global attention firms' tax avoidance activities have received. Using an international sample, we find that firms are more likely to invest cash tax savings or use them to repurchase shares rather than distribute them in the form of dividends. We find that our results hold for an international sample of domestic-only firms, distinguishing our study from U.S.-only studies, which focus on constraints and distortions of multinational corporations in a worldwide tax system. When partitioning on country-level governance, we find that firms in weak governance countries are more likely to use tax savings to fund investment and pay dividends. Taken together, our results suggest cash tax avoidance is associated with important firm decisions, and these associations vary across countries.

scholarly journals Risk-Antecedents of Firms and Strategic Mediators – New Evidence from a Cross-Country Analysis

2021 ◽  
Vol 24 (1) ◽  
pp. 3-35
Author(s):  
Ranjan DasGupta ◽  
Monika Dhochak
Keyword(s):  
Corporate Governance ◽  
Emerging Market ◽  
Empirical Literature ◽  
Mediating Effects ◽  
Firm Risk ◽  
Firm Level ◽  
Country Level ◽  
Country Analysis ◽  
Cross Country ◽  
New Evidence

We examine the strength and nature of firm aspiration and expectation as strategic mediators in the association of risk antecedents and firm risk, after exploring the possible impact of such antecedents on firm aspiration, and firm aspiration’s preliminary influence on firm risk. Empirical literature is mostly silent about risk antecedents of firms in an emerging market or cross-country context, and to the best of our knowledge, the mediators proposed in this study are yet to be explored. We report strong significant positive mediating effects of firm aspiration and expectation in association of risk antecedents and firm risk. Our results also validate that all studied risk antecedents, except corporate governance- composition, significantly influence aspiration and expectation mediators and firm risk in line with our hypotheses. Our results also hold true after controlling for firm-level and country-level heterogeneities and conducting two additional robustness tests.

Overreaction or Underreaction to Intra-Industry Earnings Information Transfer: A Cross-Country Analysis

2021 ◽  
Author(s):  
C.S. Agnes Cheng ◽  
Jing Fang ◽  
Yuan Huang ◽  
Yuxiang Zhong
Keyword(s):  
Information Transfer ◽  
Information Environment ◽  
Earnings Information ◽  
Country Level ◽  
Level Information ◽  
International Setting ◽  
Country Analysis ◽  
Cross Country ◽  
Information Transfers ◽  
Industry Peers

We apply the moderated confidence hypothesis (MCH) to investigate overreaction and underreaction in intra-industry earnings information transfers in an international setting. MCH predicts that late announcing firms’ investors overreact (underreact) to early announcing industry peers’ earnings news when early announcing peers’ earnings news is imprecise (precise) signals of late announcing firms’ earnings. Consistent with early announcing peers’ earnings news being imprecise signals of late announcing firms’ earnings in an international setting, we find that late announcing firms’ investors overreact to early announcing peers’ earnings news. The country-level information environment and culture shape the precision of peers’ earnings as signals of each other’s earnings and investor behaviors. Consistent with MCH, we find that late announcing firms’ investors are more likely to underreact in countries with a richer information environment, are more likely to overreact in countries with higher individualism and are less likely to overreact in countries with higher uncertainty avoidance.

scholarly journals Growth and Equity in Tertiary Education in Sub-Saharan Africa

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Peter Darvas ◽  
Sonali Ballal ◽  
Kedebe Feda
Keyword(s):  
Education System ◽  
Tertiary Education ◽  
Sub Saharan Africa ◽  
Equitable Access ◽  
African Countries ◽  
Household Characteristics ◽  
Country Level ◽  
Country Analysis ◽  
Cross Country ◽  
Sub Saharan

This study represents a first report of a regional cross-country analysis of patterns in equity and growth in tertiary education in Sub-Saharan Africa. In it, we analyse country-level surveys and regional statistics to see how expansion affected equity, how equity is explained by household characteristics and other factors, and what the intrinsic characteristics of the tertiary education system are that influence equity. Data show that in many instances, Sub-Saharan African countries fall behind other regions in terms of equity; and whereas some policies, such as diversification and more equitable pre-tertiary education can help, more efforts and more effective policies need to be introduced to make the system more equitable. The report argues that growth itself will not necessarily lead to improved equity and more equitable access to tertiary education can help the sector in achieving its higher-level objectives, including its contribution to competitiveness and prosperity. Cette étude constitue le premier rapport d’une analyse de l’équité et de la croissance de l’enseignement supérieur en Afrique sub-saharienne. Nous analysons des enquêtes nationales et des statistiques régionales pour montrer la manière dont la croissance affecte l’équité, comment l’équité peut être expliquée par les caractéristiques des ménages ainsi que par d’autres facteurs et quels facteurs propres au système d’enseignement supérieur influencent l’équité. Les données montrent que, dans de nombreux cas, les pays d’Afrique sub-saharienne sont en retard par rapport à ceux d’autres régions en ce qui concerne l’équité. Tandis que certaines mesures politiques, comme diversifier l’enseignement supérieur ou rendre les enseignements primaire et secondaire plus équitables, peuvent aider, des efforts plus importants et des mesures politiques plus efficaces doivent être mis en place pour rendre le système plus équitable. Ce rapport soutient que la croissance ne conduira pas forcément à l’amélioration de l’équité et qu’un accès plus équitable à l’enseignement supérieur peut aider le secteur à atteindre ses objectifs les plus ambitieux, notamment contribuer à la compétitivité et la prospérité du pays et de la région.

scholarly journals Religion and Political Protest: A Cross-Country Analysis

2018 ◽  
Vol 52 (2) ◽  
pp. 246-276 ◽  
Author(s):  
Gizem Arikan ◽  
Pazit Ben-Nun Bloom
Keyword(s):  
Government Regulation ◽  
Detrimental Effect ◽  
Political Protest ◽  
Religious Groups ◽  
Individual Level ◽  
Country Level ◽  
Combining Data ◽  
Country Analysis ◽  
Cross Country ◽  
The Individual

Religion’s effect on individual tendency to engage in political protest is influenced both by the resources available to citizens at the individual level and opportunities provided to religious groups and organizations at the country level. Combining data from last two waves of the World Values Surveys with aggregate data on religious regulation, we show that private religious beliefs reduce an individual’s protest potential while involvement in religious social networks fosters it. At the country level, we find that government regulation of religion decreases individual tendency to protest, and has an especially detrimental effect on the likelihood of religious minorities joining peaceful protest activities. These findings are in line with opportunity structure theories that stress the importance of system openness for fostering political protest.

Does Civic Education Foster Civic Duty? A Systematic Cross-Country Analysis of the Effect of Three Forms of Civic Education on the Sense of Civic Duty to Vote

2020 ◽  
pp. 1-15
Author(s):  
Fernando Feitosa
Keyword(s):  
Learning Strategies ◽  
Civic Education ◽  
Classroom Environment ◽  
Relative Effect ◽  
Civic Duty ◽  
Country Level ◽  
Education Study ◽  
Active Learning Strategies ◽  
Country Analysis ◽  
Cross Country

Abstract This article investigates if civic education can spur a sense of duty to vote and, in this way, help to augment the number of voters and diminish inequality in participation. I perform a systematic cross-country analysis of the link between different forms of civic education and civic duty, using the data from the 2016 International Civic and Citizenship Education Study (ICCS) that include 23 countries. The results show that three key civic education mechanisms—civics courses, active learning strategies and open classroom environment—exert an influence on civic duty but that civics courses have the strongest effect. Country-level analyses confirm that civics courses are more influential on civic duty than the other types of civic education. This evidence elucidates which channels of school socialization may help to develop a sense of duty in adolescents, as well as the relative effect of each mechanism.

scholarly journals Cross-country comparison of proportion of alcohol consumed in harmful drinking occasions using the International Alcohol Control Study

2018 ◽  
Vol 37 ◽  
pp. S45-S52 ◽  
Author(s):  
Pham Viet Cuong ◽  
Sally Casswell ◽  
Karl Parker ◽  
Sarah Callinan ◽  
Surasak Chaiyasong ◽  
...  
Keyword(s):  
Harmful Drinking ◽  
Alcohol Control ◽  
Country Comparison ◽  
Cross Country ◽  
Control Study

scholarly journals Participation in global value chains and varieties of development patterns

2020 ◽  
Author(s):  
Bruno Carballa Smichowski ◽  
Cédric Durand ◽  
Steven Knauss
Keyword(s):  
Principal Component ◽  
Global Value Chains ◽  
Value Chains ◽  
Development Patterns ◽  
Country Level ◽  
Macroeconomic Indicators ◽  
Country Analysis ◽  
Cross Country ◽  
And Cluster Analysis ◽  
Definition Of

Abstract This paper relates participation in global value chains (GVCs) to development patterns at the country level. It accounts for the diversity and interdependence of development through a cross-country analysis for 51 countries between 1995 and 2008. We identify three patterns of socio-economic development related to various degrees and modes of GVC participation: a social upgrading mirage, the reproduction of the core and unequal growth. This result is achieved thanks to the introduction of two new elements to the literature: first, the introduction of new macroeconomic indicators of GVC participation and economic gains that are explicitly based in a theoretically consistent definition of GVCs; second, the identification of a variety of interdependent development patterns related to GVC participation through the use of principal component analysis and cluster analysis.

scholarly journals Drinking patterns, alcohol-related harm and views on policies: results from a pilot of the International Alcohol Control Study in Canada

2020 ◽  
Vol 40 (5/6) ◽  
pp. 165-175
Author(s):  
Mark van der Maas ◽  
Norman Giesbrecht ◽  
Gina Stoduto ◽  
Heather Orpana ◽  
Robert Geneau ◽  
...  
Keyword(s):  
Future Research ◽  
Computer Assisted ◽  
Drinking Patterns ◽  
Drinking And Driving ◽  
Control Policies ◽  
Alcohol Control ◽  
Canadian Context ◽  
Alcohol Related Harm ◽  
Control Study ◽  
Related Harm

Introduction We conducted a pilot assessment of the feasibility of implementing the International Alcohol Control (IAC) Study in Ontario, Canada, to allow for future comparisons on the impacts of alcohol control policies with a number of countries. Methods The IAC Study questionnaire was adapted for use in the province of Ontario, and a split-sample approach was used to collect data. Data were collected by computer-assisted telephone interviewing of 500 participants, with half the sample each answering a subset of the adapted IAC Study survey. Results Just over half of the sample (53.6%) reported high frequency drinking (once a week or more frequently), while 6.5% reported heavy typical occasion drinking (8 drinks or more per session). Self-reported rates of alcohol-related harms from one's own and others' drinking were relatively low. Attitudes towards alcohol control varied. A substantial majority supported more police spot checks to detect drinking and driving, while restrictions on the number of alcohol outlets and increases in the price of alcohol were generally opposed. Conclusion This pilot study demonstrated that the IAC Study survey can be implemented in Canada with some modifications. Future research should assess how to improve participation rates and the feasibility of implementing the longitudinal aspect of the IAC Study. This survey provides additional insight into alcohol-related behaviours and attitudes towards alcohol control policies, which can be used to develop appropriate public health responses in the Canadian context.

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