A model for testing the relationship between company's size and performance: a cross country analysis

2018 ◽  
Vol 20 (5/6) ◽  
pp. 524 ◽  
Author(s):  
Elisa Giacosa ◽  
Alberto Ferraris ◽  
Alberto Mazzoleni ◽  
Demetris Vrontis
Keyword(s):  
Country Analysis ◽  
Cross Country ◽  
And Performance ◽  
The Relationship

A model for testing the relationship between companys size and performance: a cross country analysis

2018 ◽  
Vol 20 (5) ◽  
pp. 1
Author(s):  
Demetris Vrontis ◽  
Alberto Mazzoleni ◽  
Alberto Ferraris ◽  
Elisa Giacosa
Keyword(s):  
Country Analysis ◽  
Cross Country ◽  
And Performance ◽  
The Relationship

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

scholarly journals International Tourism and Outbreak of Coronavirus (COVID-19): A Cross-Country Analysis

2020 ◽  
pp. 004728752093159 ◽  
Author(s):  
Mohammad Reza Farzanegan ◽  
Hassan F. Gholipour ◽  
Mehdi Feizi ◽  
Robin Nunkoo ◽  
Amir Eslami Andargoli
Keyword(s):  
Regression Analysis ◽  
Effect Size ◽  
Statistical Significance ◽  
International Tourism ◽  
Regression Analyses ◽  
Socioeconomic Determinants ◽  
Country Analysis ◽  
High Flows ◽  
Cross Country ◽  
The Relationship

This study examines the relationship between international tourism and COVID-19 cases and associated deaths in more than 90 nations. We use a cross-country regression analysis and find a positive correlation between international tourism and the cumulated level of COVID-19 confirmed cases and death by April 30, 2020. Our regression analyses show that countries exposed to high flows of international tourism are more prone to cases and deaths caused by the COVID-19 outbreak. This association is robust even after controlling for other socioeconomic determinants of COVID-19 outbreak and regional dummies. Based on our estimations, a 1% higher level of inbound and outbound tourism is associated with 1.2% and 1.4% higher levels of confirmed COVID-19 cases and death, respectively, controlling for other factors. When we normalize the number of cases and death by size of population, the statistical significance remains robust, especially for the COVID-19 deaths, while the effect size reduces.

CSR disclosure and financial performance revisited: A cross-country analysis

2018 ◽  
Vol 43 (4) ◽  
pp. 517-537 ◽  
Author(s):  
Cornelia Beck ◽  
Geoffrey Frost ◽  
Stewart Jones
Keyword(s):  
Financial Performance ◽  
Voluntary Disclosure ◽  
Fixed Effects ◽  
Financial Risk ◽  
Global Reporting Initiative ◽  
Country Analysis ◽  
Cross Country ◽  
Csr Disclosure ◽  
The Relationship ◽  
Csr Engagement

The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been the subject of intensive research. However, limitations with this literature include the use of localised samples, poorly specified control variables and self-constructed CSR disclosure measures that may not represent a firm’s actual CSR performance. Answering the call for ‘better’ CSR research in this field, as well as extending research to a cross-country analysis, this study examines the relationship between corporate CSR engagement (measured by diversity in voluntary disclosure practices) and financial performance across three reporting jurisdictions: Australia, Hong Kong and the United Kingdom. We use the Global Reporting Initiative (GRI) framework to rate companies on their CSR engagement and control for actual CSR performance using the Vigeo-Eiris CSR sustainability ratings as the proxy measure. Based on a sample of 116 large public companies, we find evidence that CSR engagement can be indicative of actual CSR performance. We also find evidence of a significant relationship between CSR engagement and financial performance, even after controlling for the CSR performance proxy, firm size, industry-level fixed effects, financial risk and type of assurer. The results appear to be robust across national reporting jurisdictions and alternative CSR metrics constructed from the CSR engagement measure. JEL classification: M41, M14

scholarly journals Students’ Science Motivation: A Cross- Country Analysis of the Relationship with the Science Literacy Level

2020 ◽  
Vol 25 (6) ◽  
pp. 77-87
Author(s):  
A.V. Getman ◽  
Y.D. Kersha ◽  
S.G. Kosaretsky
Keyword(s):  
Achievement Motivation ◽  
Science Literacy ◽  
International Study ◽  
Science In Russia ◽  
Country Analysis ◽  
Science Motivation ◽  
Literacy Level ◽  
Cross Country ◽  
The Relationship ◽  
Nonlinear Nature

The paper presents results of a comparative study of motivation for studying science in Russia and leading countries in science education. We explored the relationship and its strength between various types of motivation and the level of science literacy. The analysis was based on the data of the international study PISA-2015, represented by a sample of 15-year-olds (N = 6036).We found a significant positive correlation between intrinsic and achievement motivation and the level of science literacy almost in all analysed countries. At the same time, in case of intrinsic motivation — which is the strongest predictor for achievement in other countries — the increase in PISA results was lower for Russian students. On the other side, with an increase in motivation focused on academic achievement, Russian students have one of the most noticeable increases in results in comparison with leading countries. The nonlinear nature of the relationship between instrumental motivation and the PISA results for Russian students was also revealed — students with the highest and lowest levels of this type of motivation show the best results. The potential prospects of using different kinds of programs for raising motivation and achievement are discussed.

scholarly journals Determinants of Global Peace and Gender Equality as an Invisible Hand: A Cross Country Analysis

2019 ◽  
Vol 20 (2) ◽  
pp. 13-28
Author(s):  
Nezahat Doğan
Keyword(s):  
Gender Equality ◽  
Control Variable ◽  
Social Institutions ◽  
Invisible Hand ◽  
Cross Sectional ◽  
Country Analysis ◽  
Cross Country ◽  
Global Peace ◽  
And Gender ◽  
The Relationship

This study uses a cross sectional data for 115 countries in order to examine the relationship between global peace and gender equality, by using Global Peace Index (GPI) as a dependent variable, and Gender Inequality Index (GII) and Social Institutions and Gender Index (SIGI) as independent variables. We test whether the gender equality is related to peace and whether the impacts differ when other determinants of peace have taken into consideration. The results suggest that level of gender equality and cohesion are the most robust and significant variables affecting level of peace in a positive way among other control variables. Two indexes have been used as a measure of gender equality in order to check the robustness of the results and the same results and conclusions were obtained from the regressions. Interestingly, the study also finds that income level of the country, as a control variable, is insignificant in all regressions.

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