Showing results 1 - 3 of 3
| Jonas Heese | Gerardo Pérez-Cavazos
December 15, 2020, Paper: "We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that increases in UI benefits increase the number of facility-level employee workplace safety complaints filed with the regulator. Furthermore, UI benefit…
| Gerardo Pérez-Cavazos
February 2020, Paper: "We exploit the 2017 introduction of Payment Practices Disclosure Regulation in the United Kingdom to examine the effects of mandating disclosure on customer-supplier payment practices. We find that large firms reduce their accounts payable by 12.7% while non-disclosing small and medium-sized enterprises (SMEs) reduce their accounts receivable by 11.3%. Cross-sectional tests indicate that higher expected reputational costs…
| Jonas Heese | Aiyesha Dey | Gerardo Pérez-Cavazos
November 27, 2019, Paper, "We examine whistleblowers’ and firms’ behaviors under cash-for-information whistleblower programs using lawsuits filed under the False Claims Act. Within the sample of lawsuits filed with the regulator, whistleblowers report internally in only 50% of the cases before contacting regulators, and only 30% of the cases are settled, raising the concern that cash-for-information programs trigger many meritless allegations.…