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Articles 61 - 90 of 419
Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Development Of Orphan Drugs; A Financial And Ethical Decision, Emmett S. Worth
The Development Of Orphan Drugs; A Financial And Ethical Decision, Emmett S. Worth
Honors Projects
This paper explores the decision faced by a firm to invest in an orphan drug development project. Two primary areas of concern are considered: financial and ethical. In order to properly understand these two areas, the paper first summarizes the current development landscape for non-orphan and orphan drugs. Once the basic development structure is established, a discussion regarding the differences in the Net Present Value equation for a non-orphan and orphan product may occur. Once the differences in the financial decision are established, the paper will discuss the ethical considerations surrounding drug development and drug pricing. The combination of the …
The Performance Of Military Defense Contracted Companies After September 11th, 2001: The Case Of Politically Connected Companies, Derek J. Larsen
The Performance Of Military Defense Contracted Companies After September 11th, 2001: The Case Of Politically Connected Companies, Derek J. Larsen
All Graduate Plan B and other Reports, Spring 1920 to Spring 2023
This paper examines the effect that the terrorist attacks on September 11th, 2001 had on the stock prices of companies within the military defense industry. In addition, this paper studies the effect of the defense firms’ political engagement (through lobbying activities) and how this affected the stock price response to the terrorist attacks. Our study finds that the cumulative abnormal returns of these companies are positively significant and that companies who lobbied experienced higher returns relative to those who did not lobby.
Procesos Administrativos Y Contables Para La Fundación Dejando Huellas Mets, Diego Mauricio Cárdenas Diaz, Ivonne Alexandra Vargas Valderrama
Procesos Administrativos Y Contables Para La Fundación Dejando Huellas Mets, Diego Mauricio Cárdenas Diaz, Ivonne Alexandra Vargas Valderrama
Contaduría Pública
El trabajo presentado a continuación permite identificar el seguimiento realizado a la Fundación Dejando Huellas METS, ubicada en la localidad 18 Rafael Uribe Uribe de la ciudad de Bogotá, en la cual se realizó un proceso de investigación y acompañamiento que permitió la recopilación de información primaria a través de visitas al entorno interno y externo de dicha institución. Por medio de entrevistas realizadas a la señora Marisol Rincón, en su calidad de fundadora y presidente, se logró identificar las limitantes de conocimiento sobre temas administrativos y contables, elementos necesarios para ejecutar procesos de planeación y seguimiento que permitiera un …
The Velocity Of Risk, Sridhar Ramamoorti, James H. Wanserski, Richard Stover
The Velocity Of Risk, Sridhar Ramamoorti, James H. Wanserski, Richard Stover
Accounting Faculty Publications
Only a few decades ago, the onset of problematic risk events often was slow, and organizations handled the corresponding aftermath over a manageable time frame. Organizations armed with extensive public relations resources responded to most postevent crises after planning and analyzing thoughtful responses. Additionally, organizations carefully calculated their transparency with stakeholders regarding the event to manage its impact on the organization. Fast forward to today, and the pace of information is almost instantaneous. For example, when a popular U.S. fast food restaurant chain experienced an outbreak of E. coli-infected lettuce, its stock price decreased 44 percent within 90 days amid …
Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy
Corporate Governance: Avoid The Groupthink Pitfall, Themin Suwardy
Research Collection School Of Accountancy
Consensus due to similar personal backgrounds, lack of diversity in views and failure to see things from others’ perspective can lead to bad decisions.
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Department of Accounting and Finance Faculty Scholarship and Creative Works
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …
The Eighteenth Annual Albert A. Destefano Lecture On Corporate, Securities, & Financial Law At The Fordham Corporate Law Center: Corwin V. Kkr Financial Holdings Llc— An “After-Action Report”, The Honorable Joseph R. Slights Iii, Matthew Diller
The Eighteenth Annual Albert A. Destefano Lecture On Corporate, Securities, & Financial Law At The Fordham Corporate Law Center: Corwin V. Kkr Financial Holdings Llc— An “After-Action Report”, The Honorable Joseph R. Slights Iii, Matthew Diller
Fordham Journal of Corporate & Financial Law
No abstract provided.
List Voting’S Travels: The Importance Of Being Independent In The Boardroom, Maria Lucia Passador
List Voting’S Travels: The Importance Of Being Independent In The Boardroom, Maria Lucia Passador
Fordham Journal of Corporate & Financial Law
The life of the law, especially with regard to corporations, is strongly influenced by experience and practice. The board, a living element of corporate law, is therefore one of the most noteworthy aspects to be studied, given its relevant implications and role as the lifeblood of scholarly debates.
This Article offers a novel contribution to the assessment of list voting, a fairly unique Italian system that has been increasingly appreciated by institutional investors. A hand-picked dataset that stretches from 2005 to 2015 shows a positive correlation between minority-appointed directors in the boardroom and dividend payouts. Furthermore, the findings shed light …
The Consumer Financial Protection Bureau: A Novel Agency Design With Familiar Issues, Thomas Arning
The Consumer Financial Protection Bureau: A Novel Agency Design With Familiar Issues, Thomas Arning
Fordham Journal of Corporate & Financial Law
This Note examines the structure of the Consumer Financial Protection Bureau, with a specific focus on its single-director structure. The balance of authority between agencies and the three branches of government has been a point of contention for generations, especially since the early twentieth century. This area of the law became even more contested following the financial crisis in 2008. As part of the response to the perceived abuses that led to the global recession, Congress created the Consumer Financial Protection Bureau, ultimately opting to give it a single director as opposed to a board structure. Proponents of this regime …
Curb Your Enthusiasm: The Rise Of Hedge Fund Activist Shareholders And The Duty Of Loyalty, Soo Young Hong
Curb Your Enthusiasm: The Rise Of Hedge Fund Activist Shareholders And The Duty Of Loyalty, Soo Young Hong
Fordham Journal of Corporate & Financial Law
Shareholder activism has been a growing problem in the corporate world, creating numerous dilemmas for the board of directors of companies. Activist shareholders can unsettle a company, pressuring the directors to make decisions according to the course of business the activists would prefer, and thus interfering with the traditional role of directors as the decision-makers of a company. With this new development in the business world, legal scholars have been debating if this activism needs to be controlled and, if so, what measures can be taken to reach a balance. This Note examines the traditional corporate principles such as the …
Diseño De Un Plan Estratégico Para La Empresa Tecnibalanceo Ltda De Bogotá D.C, Dafna Katherin Clavijo Rojas, Erika Liliana Junca Díaz, Andrés Ricardo Rincón Moreno
Diseño De Un Plan Estratégico Para La Empresa Tecnibalanceo Ltda De Bogotá D.C, Dafna Katherin Clavijo Rojas, Erika Liliana Junca Díaz, Andrés Ricardo Rincón Moreno
Administración de Empresas
El trabajo se basa en la formulación de estrategias para el mejoramiento de los procesos y toma de decisiones de la empresa Tecnibalanceo LTDA, de la localidad de Puente Aranda, esta investigación está basada en un trabajo de campo, donde inicialmente se analizó la situación externa de la organización, continuando con un análisis interno obteniendo información de los empleados y representante legal.; además, mediante los resultados obtenidos por un estudio de la cámara de comercio que permitió evidenciar algunas fortalezas y debilidades de la empresa Tecnibalanceo LTDA, incluyendo los conceptos y matrices del autor Fred David plasmados en su libro …
Plan De Mejoramiento Administrativo Y Contable Para La Fundación Palagus De La Localidad De Ciudad Bolívar, Bogotá D.C., Andersson Fabian Morales Guerra, Darío Nicolas Prieto Tenorio
Plan De Mejoramiento Administrativo Y Contable Para La Fundación Palagus De La Localidad De Ciudad Bolívar, Bogotá D.C., Andersson Fabian Morales Guerra, Darío Nicolas Prieto Tenorio
Contaduría Pública
El presente trabajo se compone de dos partes la primera parte tiene como objetivo el diagnóstico y estado real de la Fundación Palagus la cual corresponde a la UPZ 19 (Ciudad Bolívar), observando y analizando las variables que la componen tales como servicios públicos, vías de acceso, salud, educación, entre otras las cuales se denominan macro variables. En la segunda parte se enfocara directamente en herramientas como el DOFA, el cual mostrará el estado real de la Fundación, permitiendo observar y analizar necesidades y falencias que tiene la comunidad y que permite la realización del plan de mejoramiento administrativo y …
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria
Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria
Contaduría Pública
El presente artículo tiene como objeto analizar los efectos de la aplicación de las NIIF en las cooperativas de transporte de carga y pasajeros en Colombia, con el fin de comprender estos cambios es necesario contextualizar ¿Qué son las cooperativas de transporte de carga y pasajeros en Colombia?, puesto que desde el año 2015 en Colombia se implementaron las normas internacionales de información financiera, las cuales se fueron aplicando a las empresas según la normatividad y la clasificación de las mismas; de igual forma es importante caracterizar y examinar las normas contables aplicables al patrimonio de las cooperativas de transporte …
Coin-Operated Capitalism, Shaanan Cohney, David A. Hoffman, Jeremy Sklaroff, David A. Wishnick
Coin-Operated Capitalism, Shaanan Cohney, David A. Hoffman, Jeremy Sklaroff, David A. Wishnick
All Faculty Scholarship
This Article presents the legal literature’s first detailed analysis of the inner workings of Initial Coin Offerings. We characterize the ICO as an example of financial innovation, placing it in kinship with venture capital contracting, asset securitization, and (obviously) the IPO. We also take the form seriously as an example of technological innovation, where promoters are beginning to effectuate their promises to investors through computer code, rather than traditional contract. To understand the dynamics of this shift, we first collect contracts, “white papers,” and other contract-like documents for the fifty top-grossing ICOs of 2017. We then analyze how such projects’ …
Cambios Estructurales En El Mercado Laboral Y Su Incidencia En Los Niveles De Pobreza Y Desigualdad Para El Sector Rural Colombiano 2002 - 2016, Kelly Yanory García Gómez
Cambios Estructurales En El Mercado Laboral Y Su Incidencia En Los Niveles De Pobreza Y Desigualdad Para El Sector Rural Colombiano 2002 - 2016, Kelly Yanory García Gómez
Maestría en Estudios y Gestión del Desarrollo – MEGD
Este documento analiza los cambios estructurales en el mercado laboral rural colombiano ocurridos entre 2002 y 2016, así como su incidencia en los niveles de pobreza monetaria y desigualdad del ingreso durante este período. Para ello se emplean microdatos de la Gran Encuesta Integrada de Hogares para el dominio rural con los cuales se modela econométricamente la estructura del empleo y las remuneraciones del mercado de trabajo en el año base 2002. Siguiendo la metodología desarrollada por Isaza-Castro (2018), los coeficientes obtenidos para el mercado de trabajo en 2002 se aplican a la estructura sociodemográfica de la población rural presente …
Pertinencia De La Aplicación Del Estatuto Aduanero (Decreto 390 De 2016) En La Facilitación Del Comercio Exterior Con Base A Los Lineamientos De La Organización Mundial Del Comercio, Paula Andrea Rojas Soler, Laura Daniela Méndez González
Pertinencia De La Aplicación Del Estatuto Aduanero (Decreto 390 De 2016) En La Facilitación Del Comercio Exterior Con Base A Los Lineamientos De La Organización Mundial Del Comercio, Paula Andrea Rojas Soler, Laura Daniela Méndez González
Negocios y Relaciones Internacionales
En un panorama de incertidumbre respecto a los términos y normas que regulan el comercio exterior en Colombia y luego de más de 7 años de negociaciones entre el sector privado y el gobierno, por medio del Decreto 390 de 2016 se concreta el Estatuto Aduanero Colombiano. El Decreto 390 es apremiante para el país, debido a la necesidad de armonizar la normatividad aduanera con los diferentes lineamientos internacionales y de adaptar en la legislación nacional los pilares del Acuerdo de Facilitación Comercial de la Organización Mundial del Comercio. Asimismo, con el Estatuto se busca ordenar el sistema comercial del …
Apertura Comercial De Colombia En La Alianza Del Pacífico: Un Análisis Con Base En Los Niveles De Producción Extractiva Y De Convergencia Tecnológica En El Periodo 1990-2016, Laura Nayely Rojas Beltrán, Diego Leonardo López Gómez
Apertura Comercial De Colombia En La Alianza Del Pacífico: Un Análisis Con Base En Los Niveles De Producción Extractiva Y De Convergencia Tecnológica En El Periodo 1990-2016, Laura Nayely Rojas Beltrán, Diego Leonardo López Gómez
Economía
La dependencia económica y comercial hacia los recursos naturales por parte de los países en desarrollo ha estado marcada históricamente por hitos del comercio internacional que han terminado por profundizar dicha dependencia al entorpecer el desarrollo y crecimiento de la economía en caminada en otros sectores. En este sentido, el objetivo de esta investigación es analizar la apertura comercial de la Alianza del Pacífico, especialmente de Colombia, para el periodo 1990-2016, con base en la descripción de la dependencia hacia la industria extractiva y la influencia de la convergencia tecnológica en sus economías, discutiendo las razones por las cuales estos …
Asesoría Contable, Administrativa De La Fundación Amigos Samaritanos, Caterin Suspes Bulla, Luis Rivera Gonzales
Asesoría Contable, Administrativa De La Fundación Amigos Samaritanos, Caterin Suspes Bulla, Luis Rivera Gonzales
Contaduría Pública
Con el fin de darle cumplimiento al programa de proyección social de la Universidad de la Salle, se realizó una investigación sobre la fundación Amigos Samaritanos, para poder determinar el estado en el que se encontraba esta fundación, para lo que se utilizaron herramientas tales como la observación, revisión documental, entre otras. Se desarrolló un proceso de implementación y asesoría contable y administrativa a la fundación Amigos Samaritanos, con el propósito de fortalecer la gestión de esta y contribuir con su buen desarrollo, realizando actividades de mejora e implementando herramientas que sean de utilidad para el desarrollo contable y administrativo …
Reforma Tributaria Ley 1607 De 2012 Y Su Relación Con La Distribución Del Ingreso De Los Empleados: Una Perspectiva En La Educación Y La Informalidad 2012-2015, Luisa María Hoyos Franco, Angélica Mogollón Marín
Reforma Tributaria Ley 1607 De 2012 Y Su Relación Con La Distribución Del Ingreso De Los Empleados: Una Perspectiva En La Educación Y La Informalidad 2012-2015, Luisa María Hoyos Franco, Angélica Mogollón Marín
Economía
En el año 2012, la economía colombiana se encontraba en un contexto favorable creciendo a tasas saludables y con niveles de inversión que llegaban a máximos históricos. Aun así, en Colombia tradicionalmente han persistido altos niveles de desigualdad, informalidad y desempleo que constituyen importantes barreras al desarrollo, algunas de ellas causadas, por lo menos parcialmente, por factores asociados al sistema tributario. Por lo anterior, para el año en mención surgió la necesidad de introducir una reforma, aprobada mediante la Ley 1607 de 2012, con motivo de corregir las inequidades en la estructura del sistema tributario colombiano. Por consiguiente, se advierte …
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
Eficiencia De Las Empresas Públicas Y Mixtas En El Uso Y Manejo De Recursos Distritales En Bogotá, Larissa Ramos Acevedo
Eficiencia De Las Empresas Públicas Y Mixtas En El Uso Y Manejo De Recursos Distritales En Bogotá, Larissa Ramos Acevedo
Economía
El presente proyecto está orientado a realizar un acercamiento al ámbito estatal, en el cual se manejan y se asignan los recursos que este recauda mediante distintos mecanismos. Dicho acercamiento se hará a partir de los resultados arrojados en la práctica en la cual la pasante realizó apoyo a una auditoria de regularidad en la Contraloría de Bogotá D.C, en el factor contable, a una Compañía de economía mixta. En el proyecto se verán reflejadas las distintas normas de auditoría, y la manera como se debe realizar la evaluación a un sujeto de control en el factor contable, específicamente en …
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Bullion
The study examined the impact of corporate income tax on the performance of the manufacturing sector in Nigeria from 2013 – 2017. The ex-post facto research design was adopted for this study. The population of this study covered all the 23 registered manufacturing firms dealing with consumable foods in Nigeria. The sample of five manufacturing firms, dealing with consumable foods in Nigeria which represent 35% of the quoted manufacturing firms on the Nigerian Stock Exchange (NSE) market was selected for the study. This study made use of the fixed and random effect regression technique. The result showed that company income …
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Research Collection School Of Accountancy
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Cryptocurrency Fraud: A Look Into The Frontier Of Fraud, Stafford C. Baum
Honors College Theses
This research project was conducted to look into what sort of frauds can be committed to steal unsuspecting investors’ cryptocurrencies. The inspiration for this research came in the form of the fact that millions of dollars are lost to cryptocurrency fraud each day, and many of these frauds are successful due to the public’s naivete towards the dangers of investing in cryptocurrencies. After researching many different cryptocurrency fraud cases, the frauds could be categorized into four major categories. These categories include Ponzi schemes, fake initial coin offering schemes, pump and dump schemes as well as cryptocurrency theft.
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
MBA Faculty Conference Papers & Journal Articles
With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …
Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti
Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti
Research Collection Lee Kong Chian School Of Business
Purpose: This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach: A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also included. Descriptive statistics …
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the …
The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey
The Wall Street Gap: A Theoretical Analysis Of Company Valuation Discrepancy, Peter Twomey
Undergraduate Economic Review
Examination of prior research suggests that affiliated sell-side analysts are subject to conflicts of interest that cause them to issue optimistically biased stock recommendations for investment banking clients. Using a sample of public technology companies, I find that analysts have a theoretical discrepancy of up to 26% when valuing companies using a discounted cash flow model, and a 19-22% theoretical discrepancy when using comparable company analysis. I showcase how conventional valuation methodologies can allow sell-side analysts significant leeway that can be used to further unethical agendas and draw conclusions around the usefulness of regulatory intervention in the financial services industry.
Regulatory Repercussions In Finance, Jennifer L. Brodmann
Regulatory Repercussions In Finance, Jennifer L. Brodmann
University of New Orleans Theses and Dissertations
This dissertation examines the impact of regulation and public policies on firm performance. Chapter 1, entitled “Political Contributions, Insider Trading, and CEO Compensation”, determines why CEOs from politically-connected firms receive higher pay compared to their non-politically connected peers. We investigate whether insider trading can explain high CEO pay. Using hand-collected firm-level lobbying data, we examine whether politically-connected CEOs engage in insider trading after sponsored bills are introduced and passed in the U.S. legislative bodies. Our results show that politically-connected CEOs commit insider trading, which yields higher compensation packages. In addition, we also find that lobbying benefits firm performance. Politically-connected firms …
Glossary Of Business Evidence, Paul C. Boyd
Glossary Of Business Evidence, Paul C. Boyd
MBA Faculty Conference Papers & Journal Articles
No abstract provided.