Open Access. Powered by Scholars. Published by Universities.®

Business Law, Public Responsibility, and Ethics Commons

Open Access. Powered by Scholars. Published by Universities.®

Corporate Finance

2014

Institution
Keyword
Publication
Publication Type

Articles 1 - 16 of 16

Full-Text Articles in Business Law, Public Responsibility, and Ethics

4th And 205: How A Rush Of Global Comments Blocked The Sec’S First Attempted Punt Of Attorney-Client Privilege Under Sarbanes-Oxley, John Paul Lucci Dec 2014

4th And 205: How A Rush Of Global Comments Blocked The Sec’S First Attempted Punt Of Attorney-Client Privilege Under Sarbanes-Oxley, John Paul Lucci

Touro Law Review

No abstract provided.


Nepali Corporate Culture Of Giving: Investigating Practices Of Corporate Social Responsibility, Taylor Knoop Dec 2014

Nepali Corporate Culture Of Giving: Investigating Practices Of Corporate Social Responsibility, Taylor Knoop

Independent Study Project (ISP) Collection

The purpose of this research is to explore corporate Nepal’s definition of corporate social responsibility (CSR), how these definitions influence corporations’ activities and the motivation and rationale behind giving. Multiple factors are impacting the practice of CSR, such the historical influence, personality of industry sector, post-conflict recovery efforts, and trust and transparency in giving. However, corporations’ definition of CSR contradicts the type and level of activities they engage in. The rhetoric is often stronger than the action undertaken, although there is slight trend towards a more incorporated social responsible business model, particularly in the financial and tourism industries. The ...


Transparency In Financial Markets And Institutions: A Catholic Social Thought Perspective, Bridget Lyons, Lucjan T. Orlowski Nov 2014

Transparency In Financial Markets And Institutions: A Catholic Social Thought Perspective, Bridget Lyons, Lucjan T. Orlowski

Lucjan T. Orlowski

We argue that transparency, or information disclosure by public and private sector institutions should be viewed as an important component of the Catholic Social Thought process. A higher degree of transparency by a single institution denotes revealing a greater magnitude of truthful information that leads to optimization of actions by other individuals and institutions, thus ultimately, to maximization of social welfare. Based on the precepts of Catholic Social Thought, more detailed and unbiased information allows individuals to make more truthful observations of reality that subsequently rationalize their judgment and actions. This is particularly relevant for financial markets and institutions that ...


Pokerstar88.Com Agen Texas Poker Dan Domino Online Indonesia Terpercaya - Seo L0v3r, Di Rosie Nov 2014

Pokerstar88.Com Agen Texas Poker Dan Domino Online Indonesia Terpercaya - Seo L0v3r, Di Rosie

di rosie

Pokerstar88.com Agen Texas Poker Dan Domino Online Indonesia Terpercaya - Kebanyakan permainan judi memiliki sejarah yang teka-teki dibungkus dalam sebuah teka-teki dan misteri. Subjek baik menarik dan sulit dipahami, namun sejarawan terus mencoba untuk menelusuri asal-usul berbagai macam permainan, terutama poker, yang merupakan favorit abadi. Meskipun upaya terbaik mereka, namun, tepatnya tanggal dan tempat lahir poker tetap samar-samar, dengan Mesir, Jerman, Prancis, dan Inggris yang dikutip oleh sejarawan poker yang berbeda mungkin negara asal.

Kebanyakan orang setuju, bagaimanapun, poker yang berasal dari Prancis, di mana ia dimulai sebagai permainan populer disebut "poque." Ketika poque cinta Prancis datang ke Amerika Serikat ...


Firm Litigation Risk And The Insurance Value Of Corporate Social Performance, Ping-Sheng Koh, Cuili Qian, Heli Wang Oct 2014

Firm Litigation Risk And The Insurance Value Of Corporate Social Performance, Ping-Sheng Koh, Cuili Qian, Heli Wang

Research Collection Lee Kong Chian School Of Business

This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legitimacy (i.e., a firm's financial health) and moral legitimacy (i.e., whether or not a firm operates in a socially contested industry) among its stakeholders. We find that the value of CSP as insurance against litigation risk is practically significant ...


Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya Jul 2014

Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya

Adrian Gepp

No abstract provided.


Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya Jun 2014

Financial Statement Fraud Detection And Possible Link To Company Failure, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya

Kuldeep Kumar

No abstract provided.


Societal Trust And Corporate Tax Avoidance, Jimmy Kiat Bee Lee, Chee Yeow Lim, Kiridaran Kanagaretnam, Gerry Lobo Jun 2014

Societal Trust And Corporate Tax Avoidance, Jimmy Kiat Bee Lee, Chee Yeow Lim, Kiridaran Kanagaretnam, Gerry Lobo

Research Collection School Of Accountancy

No abstract provided.


Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber Mar 2014

Active Cds Trading And Managers’ Voluntary Disclosure, Jae Bum Kim, Pervin K. Shroff, Dushyantk Umar Vyas, Regina Wittenber

Research Collection School Of Accountancy

No abstract provided.


Responsible Shares And Shared Responsibility: In Defense Of Responsible Corporate Officer Liability, Amy J. Sepinwall Jan 2014

Responsible Shares And Shared Responsibility: In Defense Of Responsible Corporate Officer Liability, Amy J. Sepinwall

Legal Studies and Business Ethics Papers

When a corporation commits a crime, whom may we hold criminally liable? One obvious set of defendants consists of the individuals who perpetrated the crime on the corporation's behalf. But according to the responsible corporate officer ("RCO") doctrine, the government may also prosecute and punish those corporate executives who, although perhaps lacking "consciousness of wrongdoing," nonetheless have "a responsible share in the furtherance of the transaction which the statute outlaws>" In other words, under the RCO doctrine, a corporate executive can come to bear criminal responsibility for an offense of her corporation that she neither participated in nor culpably ...


Le Mouvement De L’Investissement Socialement Responsable: Une Mise En Perspective Historique (The Sri Movement: An Historical Perspective), Diane-Laure Arjaliès Jan 2014

Le Mouvement De L’Investissement Socialement Responsable: Une Mise En Perspective Historique (The Sri Movement: An Historical Perspective), Diane-Laure Arjaliès

Business Publications

French Abstract: Ce chapitre offre un panorama historique de l'ISR en France et dans le reste du monde.

English Abstract: This chapter provides an historical overview of the SRI movement in France and worldwide.


Stewardship In The Interests Of Systemic Stakeholders: Re-Conceptualizing The Means And Ends Of Anglo-American Corporate Governance In The Wake Of The Global Financial Crisis, Zhong Xing Tan Jan 2014

Stewardship In The Interests Of Systemic Stakeholders: Re-Conceptualizing The Means And Ends Of Anglo-American Corporate Governance In The Wake Of The Global Financial Crisis, Zhong Xing Tan

Journal of Business & Technology Law

No abstract provided.


Bankers And Chancellors, William W. Bratton, Michael L. Wachter Jan 2014

Bankers And Chancellors, William W. Bratton, Michael L. Wachter

Faculty Scholarship at Penn Law

The Delaware Chancery Court recently squared off against the investment banking world with a series of rulings that tie Revlon violations to banker conflicts of interest. Critics charge the Court with slamming down fiduciary principles of self-abnegation in a business context where they have no place or, contrariwise, letting culpable banks off the hook with ineffectual slaps on the wrist. This Article addresses this controversy, offering a sustained look at the banker-client advisory relationship. We pose a clear answer to the questions raised: although this is nominally fiduciary territory, both banker-client relationships and the Chancery Court’s recent interventions are ...


Ethics And Market Economic System: A General Review And A Survey, Reza G. Hamzaee Jan 2014

Ethics And Market Economic System: A General Review And A Survey, Reza G. Hamzaee

International Journal of Applied Management and Technology

Recent global recession has motivated this predominantly historical and exploratory research of thoughts and perceptions. A continuous planning of governmental correction of any market failure, such as various types of externalities and information asymmetry, has been strongly recommended by the pioneers of free enterprise systems. Capitalism—in which private ownership of means of production, physical capital, human capital, financial capital, brand-name capital, social capital, land, and mineral deposits are all protected by law without implementation of a series of certain evolving ethical standards and principles—may not continue to be the same efficient system as implied to be by the ...


Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi Jan 2014

Does Corporate Governance Make Financial Reports Better, Or Just Better For Equity Investors?, Dan Segal, Benjamin Segal, Shai Levi

Research Collection School Of Accountancy

Financial reports should provide useful information to both shareholders and creditors, according to U.S. accounting principles. However, directors of corporations have fiduciary duties only toward equity holders, and those fiduciary duties normally do not extend to the interests of creditors. We examine whether this slant in corporate governance biases financial reports in favor of equity investors, and in particular leads to a downward bias in reported debt that can hurt creditors. We focus on firms’ decision to issue structured debt securities that are classified as equity in financial reports and can circumvent debt covenants. We find that when the ...


Proposed National Standards For Financial Literacy: What’S In? What’S Out?, Julie A. Nelson, Mark H. Maier, Deborah M. Figart Dec 2013

Proposed National Standards For Financial Literacy: What’S In? What’S Out?, Julie A. Nelson, Mark H. Maier, Deborah M. Figart

Julie A. Nelson

Financial education must go beyond focusing on the choices individuals face and examine the forces that shape and constrain these choices.