Franchisors' Choice between Royalties and Fixed Fees Evidence from Brazil

Minimising tax on writing fees and royalties.

How fixed fees and patient choice can support eye care for the poorest

(DNJ) in Peru exemplifies how one small eye clinic can become sustainable, grow, and influence national eye care strategies. DNJ was established in 1996 and initially provided general health care. From 2006 onwards, CBM Latin America helped DNJ to focus on eye care and later sponsored a DNJ leadership team to attend an International Eye Foundation (IEF) sustainability workshop in Paraguay. DNJ ...

Linkages between Technology Choice and Exporting: Evidence from Argentina

This paper aids our understanding of the link between innovation and exporting behavior by detailing how firms may purposefully decide on the source country for the imported innovation and the market that they ultimately serve. We argue that firms who invest in the state-of-the-art technologies pursue a more aggressive exporting strategy and test this hypothesis with firm-level data from Argent...

Asset Ownership, Windfalls, and Income: Evidence from Oil and Gas Royalties

The recent oil and gas production boom in the contiguous United States generated tens of billions in additional royalty income for owners of oil and gas rights. We use the royalty income shock to study the local multiplier effect of unanticipated income and find that each royalty dollar received by county residents created an additional $0.50 in local income, mostly through greater wage income....

Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...