econ papers | Gist.Science

What Drives Profit Shifting? Evidence from Macroeconomic Cross-Country Data

This paper utilizes macro-level data from 64 countries to demonstrate that profit shifting is primarily driven by institutional, regulatory, and cultural factors rather than standard economic fundamentals, with transparency policies like Country-by-Country reporting proving effective while higher government effectiveness paradoxically correlates with increased shifting due to sophisticated planning strategies.

Katarzyna Perez, Katarzyna Schmidt-Jessa, Tomasz Kaczmarek2026-07-10

📈 economics

Rethinking NGO Livelihood Programming for Rural Producers Through Market Linkage, E-Commerce, and Entrepreneurship in Bangladesh

Despite high digital connectivity among rural producers in Cox's Bazar, Bangladesh, persistent income poverty is driven by a critical gap in market access rather than a lack of digital skills or internet access, suggesting that NGO livelihood programming must shift focus from digital training to direct market linkages and e-commerce integration.

MD Niaj Morshed Talukdar, Binita Paul2026-07-10

📈 economics

Natural Disasters and Electoral Consequences: Evidence on Voter Preferences and Participation from U.S. Presidential Elections

This study analyzes U.S. presidential elections from 1996 to 2020 and finds that severe natural disasters significantly reduce incumbent-party vote share through voter preference shifts rather than turnout changes, with federal disaster declarations and partisan alignment between the president and governor playing key roles in mitigating these electoral losses.

Chi-Young Choi, Ilan Noy, Ashish Sedai2026-07-10

📈 economics

Internal Audit Competency, Internal Audit Independence, and Decision-Making Effectiveness: The Mediating Role of Financial Reporting Quality in Somali Private Banks

This study of 92 employees in Somali private banks demonstrates that internal audit competency and independence enhance decision-making effectiveness by improving financial reporting quality, which acts as a significant mediating mechanism.

Abdulkadir Said Ahmed2026-07-10

📈 economics

Financing Costs, Credit and Capital Formation in Albania: Integrated Reconstruction after Three Tests of the i-I Model

This paper employs an ARDL/UECM model on Albanian quarterly data from 2006 to 2025 to demonstrate that while financing costs significantly negatively impact capital formation, the credit channel reflects leverage and balance sheet stress rather than pure funding availability, highlighting the complexities of monetary transmission in a bank-based, euroized economy.

ADMIR MULAJ2026-07-10

📈 economics

Why CSR Remains Compliance-Oriented: Evidence from Ethiopia’s Brewery Industry

This quantitative study of Ethiopia's brewery industry reveals that weak regulatory enforcement, fragmented governance, and limited stakeholder pressure drive CSR implementation toward symbolic compliance rather than substantive organizational transformation, with organizational factors emerging as the strongest predictor of this theory-practice gap.

Halefom Redae, Kibrom Gidey, Tesfay Kelali2026-07-10

📈 economics

Attention Without Estimation: Zero-Shot Time Series Foundation Models versus Long-Memory Econometrics in Realized Volatility Forecasting

This paper establishes a rigorous theoretical and empirical framework comparing zero-shot time series foundation models against classical long-memory econometric benchmarks for realized volatility forecasting, finding that while foundation models outperform GARCH and EWMA, they ultimately compete closely with HAR-family models that capture most of the exploitable signal in volatility data.

Jayachandiran U, Janani Giridharan2026-07-10

📈 economics

Sustainability disclosure of Indian banks and Their Relationship with Bank Attributes

This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate the sustainability reporting levels of Indian public and private sector banks and analyzes their relationship with bank attributes such as foreign association, size, and age, finding that banks disclose more non-financial than financial information.

Suman Kumawat, Kamakshi Mehta2026-07-10

📈 economics

Environmental Regulatory Disparities and the Spatial Reallocation of Factors: Evidence from China’s National Air Quality Monitoring Network

This study leverages China's phased air quality monitoring network rollout as a quasi-natural experiment to demonstrate that urban–county regulatory disparities trigger a significant spatial reallocation of firms and labor from monitored urban cores to less-regulated county peripheries, ultimately reshaping regional economic landscapes through cumulative factor transfer.

zongwen xu, xiaoxue hu, Maozai Tain2026-07-10

📈 economics

Development stage shapes economic growth dynamics in developing and developed economies

This study analyzes 140 nations from 1990 to 2020 to demonstrate that economic growth drivers differ significantly by development stage, with developing economies relying primarily on capital formation and trade openness, while developed economies depend on human capital and foreign direct investment due to diminishing returns on physical capital.

Sheikh Abdul Kader, Nurul Mohammad Zayed, Md. Zahirul Islam, Vitalii Nitsenko, Ilona Bartuseviciene, Tetiana Dugar, Stan (…)2026-07-10

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