MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01785nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240305095839.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240305b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
00222186 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HB73 JOU |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cai, Hongbin |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Eat, Drink, Firms, Government: |
| Remainder of title |
an Investigation of Corruption from the Entertainment and Travel Costs of Chinese Firms |
| Statement of responsibility, etc. |
by Hongbin Cai, Hanming Fang and Lixin Colin Xu |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Chicago: |
| Name of producer, publisher, distributor, manufacturer |
University of Chicago Press; |
| Date of production, publication, distribution, manufacture, or copyright notice |
2011. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
The Journal of Law and Economics |
| Volume/sequential designation |
Volume 54, number 1 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
We propose entertainment and travel costs (ETC) expenditures as a measure of corruption in Chinese firms. These expenses are publicly reported in firms’ accounting books, and on average they amount to about 3 percent of a firm’s total value added. We find that ETC is a mix that includes grease money to obtain better government services, protection money to lower tax rates, managerial excesses, and normal business expenditures to build relational capital with suppliers and clients. Entertainment and travel costs overall have a significantly negative effect on firm productivity, but we also find that some components of ETC have substantial positive returns to firms |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business structures |
| Form subdivision |
Chief executive officers |
| General subdivision |
Entertainment |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Estimated taxes |
| Form subdivision |
Government corruption |
| General subdivision |
Government officials |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Government services |
| Form subdivision |
Productivity |
| General subdivision |
Sales taxes |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fang, Hanming |
| Relator term |
co author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Xu, Lixin Colin |
| Relator term |
co author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1086/651201 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |