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Université de Fribourg

A review of causal mediation analysis for assessing direct and indirect treatment effects

Huber, Martin

(Working Papers SES ; 500)

Mediation analysis aims at evaluating the causal mechanisms through which a treatment or intervention affects an outcome of interest. The goal is to disentangle the total treatment effect into an indirect effect operating through one or several observed intermediate variables, the so-called mediators, as well as a direct effect reflecting any impact not captured by the observed mediator(s)....

Université de Fribourg

The effects of anti-corruption videos on attitudes towards corruption in a Ukrainian online survey

Denisova-Schmidt, Elena ; Huber, Martin ; Prytula, Yaroslav

(Working Papers SES ; 499)

This paper presents the outcomes of an anti-corruption educational intervention among Ukrainian students based on an online experiment. More than 3,000 survey participants were randomly assigned to one of three different videos on corruption and its consequences (treatment groups) or a video on higher education (control group). The data suggest a high level of academic dishonesty and...

Université de Fribourg

What if dividends were tax-exempt? : evidence from a natural experiment

Isakov, Dušan ; Pérignon, Christophe ; Weisskopf, Jean-Philippe

(Working Papers SES ; 498)

We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-in-differences specification, we...

Université de Fribourg

Founding family ownership, stock market returns, and agency problems

Eugster, Nicolas ; Isakov, Dušan

(Working Papers SES ; 490, revised)

This paper explores the relationship between founding family ownership and stock market returns. Using the entire population of non-financial firms listed on the Swiss stock market for 2003–2013, we find that the stock returns of family firms are significantly higher than those of non-family firms after adjusting the returns for different firm characteristics and risk factors. Family firms...

Université de Fribourg

On the sensitivity of wage gap decompositions

Huber, Martin ; Solovyeva, Anna

(Working Papers SES ; 497)

This paper investigates the sensitivity of average wage gap decompositions to methods resting on different assumptions regarding endogeneity of observed characteristics, sample selection into employment, and estimators’functional form. Applying five distinct decomposition techniques to estimate the gender wage gap in the U.S. using data from the National Longitudinal Survey of Youth 1979,...

Université de Fribourg

L’allemand, langue officielle de la ville de Fribourg ? État des lieux et analyse historique, juridique et sociolinguistique : Rapport à l’attention du Conseil communal de Fribourg

Coray, Renata ; Berthele, Raphael

La question de la place de l’allemand dans le canton et la ville de Fribourg fait débat depuis des décennies déjà. De nombreux rapports scientifiques, expertises et interventions politiques en attestent. La Constitution du canton de Fribourg (Cst. FR) retient que le français et l’allemand sont les langues officielles du canton et que leur utilisation est réglée dans le respect du...

Université de Fribourg

Deutsch als Amtssprache der Stadt Freiburg i.Ü.? Bestandesaufnahme und Analysen aus historischer, juristischer und soziolinguistischer Perspektive : Bericht zuhanden des Gemeinderates von Freiburg

Coray, Renata ; Berthele, Raphael

Die Frage der Stellung von Deutsch im Kanton und in der Stadt Freiburg beschäftigt die Öffentlichkeit schon seit Jahrzehnten. Zahlreiche wissenschaftliche Arbeiten, Gutachten und politische Vorstösse zeugen davon. Heute sind Französisch und Deutsch als Amtssprachen des Kantons und ihr Gebrauch in Achtung des Territorialitätsprinzips in der Verfassung verankert (Art. 6 Abs. 1 und 2 KV FR)....