Mobility

Working Paper

01 December 2015

The Effect of Regulatory Harmonization on Cross-border Labor Migration:Evidence from the Accounting Profession

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards....

Matthew Bloomfield | Ulf Brüggemann | Hans Christensen | Christian Leuz
12 July 2019

The Illusion of Motion: Corporate (Im-)mobility and the Failed Promise of Centros

The European Court of Justice’s landmark decision in Centros was heralded as creating the preconditions for a vibrant market for incorporations in the EU. In practice, however, today’s corporate landscape in Europe differs...

Carsten Gerner-Beuerle | Federico M. Mucciarelli | Edmund-Philipp Schuster | Mathias Siems

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