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Law

2018

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Articles 31 - 60 of 77

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

Board Independence As A Panacea To Tunnelling? An Empirical Study Of Related Party Transactions In Hong Kong And Singapore, Christopher C. H. Chen, Wai Yee Wan, Wei Zhang Sep 2018

Board Independence As A Panacea To Tunnelling? An Empirical Study Of Related Party Transactions In Hong Kong And Singapore, Christopher C. H. Chen, Wai Yee Wan, Wei Zhang

Research Collection Yong Pung How School Of Law

In this article, we examine a general question: is the legal transplantation of corporate governance rule effective in curtailing agency costs? Entering into the 21st century, we have seen reforms of corporate governance standards in the Far East since the Asian Financial Crisis in 1997, including in Hong Kong and Singapore. These reforms built on the Anglo-American model of corporate governance in the UK and US supported by broad academic literature of connecting better corporate governance with firm value and identifying the association of tunneling or wrongdoings with poor corporate governance practices. The idea is also to provide more checks-and-balances …


Tara Scott Et Al., Order On Certain Pending Motions, Elizabeth E. Long Jul 2018

Tara Scott Et Al., Order On Certain Pending Motions, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


William Butler Et Al., Order Staying The Case, Melvin K. Westmoreland Jul 2018

William Butler Et Al., Order Staying The Case, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Omar Abdel-Aleem Et Al., Order On Pending Motions, Melvin K. Westmoreland Jul 2018

Omar Abdel-Aleem Et Al., Order On Pending Motions, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Tara Scott Et Al., Order Regrading Timeliness Of Plaintiffs Bailey M. Carter And Mary Wilson Carter's Claims, Elizabeth E. Long Jul 2018

Tara Scott Et Al., Order Regrading Timeliness Of Plaintiffs Bailey M. Carter And Mary Wilson Carter's Claims, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


Robert D. Scarborough, Jr. Et Al., Order Denying Defendants’ Motion To Compel, Elizabeth E. Long Jul 2018

Robert D. Scarborough, Jr. Et Al., Order Denying Defendants’ Motion To Compel, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


Robert D. Scarborough Jr. Et Al., Order On Plaintiffs' Motion To Disqualify Banker Donelson, Llp As Counsel For The Defendants, Elizabeth E. Long Jul 2018

Robert D. Scarborough Jr. Et Al., Order On Plaintiffs' Motion To Disqualify Banker Donelson, Llp As Counsel For The Defendants, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


Trewin Homes, Llc, Order On Defendants’ Motion To Compel, Melvin K. Westmoreland Jul 2018

Trewin Homes, Llc, Order On Defendants’ Motion To Compel, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair Jun 2018

Domestic Asset Tracing And Recovery Of Hidden Assets And The Spoils Of Financial Crime, Nathan Wadlinger, Carl Pacini, Nicole Stowell, William Hopwood, Debra Sinclair

St. Mary's Law Journal

Abstract forthcoming


A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron May 2018

A Close Look At Audit Standards And Best Practices How To Validate The Existence Of An Asset, Luis Lebron

Economic Crime Forensics Capstones

A comparative analysis will be conducted seeking to identify how to obtain sufficient evidence to determine the existence of an asset within an organization during an independent audit. The external auditor is often regarded as the “gatekeeper” of the financial markets which has a fiduciary duty to its clients. (Choy, Fields, & King, 2008) Accounting firms are required by operation of law to act in an ethical manner and have a social responsibility to protect the interest of the public. However, there exists an ongoing issue in the performance of audits by larger firms. In a recent study conducted by …


Omar Abdel-Aleem Et Al., Order On Defendants’ Motion To Compel Discovery, Melvin K. Westmoreland May 2018

Omar Abdel-Aleem Et Al., Order On Defendants’ Motion To Compel Discovery, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


China's Anti-Corruption Crackdown And The Foreign Corrupt Practices Act, Daniel C.K. Chow May 2018

China's Anti-Corruption Crackdown And The Foreign Corrupt Practices Act, Daniel C.K. Chow

Texas A&M Law Review

China’s highly publicized crackdown on corruption may affect the type and number of cases in China that arise under the Foreign Corrupt Practices Act (“FCPA”), but it should not be assumed that the crackdown will necessarily lead to fewer FCPA prosecutions. Although there is some overlap of the goals of China’s corruption crackdown and the goals of the FCPA, China’s crackdown also serves important goals of the ruling Communist Party. The main goal of the current crackdown is to reinforce the Party’s power by targeting enemies and rivals of the current leadership. The crackdown is not aimed at prohibiting bribes …


Concussion Protocols For Youth Sport In Tennessee, Corinne C. Oliphant May 2018

Concussion Protocols For Youth Sport In Tennessee, Corinne C. Oliphant

Chancellor’s Honors Program Projects

No abstract provided.


The Housing Authority Of The City Of Atlanta, Georgia, Order On Pending Motions, Alice D. Bonner Apr 2018

The Housing Authority Of The City Of Atlanta, Georgia, Order On Pending Motions, Alice D. Bonner

Georgia Business Court Opinions

No abstract provided.


Asarco Llc V. Atlantic Richfield Company, Ryan L. Hickey Apr 2018

Asarco Llc V. Atlantic Richfield Company, Ryan L. Hickey

Public Land & Resources Law Review

The Comprehensive Environmental Response, Compensation, and Liabiltiy Act, commonly known as CERCLA, facilitates cleanup of hazardous waste sites and those contaminated by other harmful substances by empowering the Environmental Protection Agency to identify responsible parties and require them to undertake or fund remediation. Because pollution sometimes occurrs over long periods of time by multiple parties, CERCLA also enables polluters to seek financial contribution from other contaminators of a particular site. The Ninth Circuit clarified the particuar circumstances under which contribution actions may arise in Asarco LLC v. Atlantic Richfield Co., holding non-CERCLA settlements may give rise to CERCLA contribution …


Bernard H. Bronner, Derivatively On Behalf Of Rainforest Production Holdings, Inc. And Directly On Behalf Of Himself, Order On Certain Pending Motions, Melvin K. Westmoreland Apr 2018

Bernard H. Bronner, Derivatively On Behalf Of Rainforest Production Holdings, Inc. And Directly On Behalf Of Himself, Order On Certain Pending Motions, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Bsl Holdings, Llc Et Al., Order On Plaintiff's Third Motion To Compel Discovery, Elizabeth E. Long Apr 2018

Bsl Holdings, Llc Et Al., Order On Plaintiff's Third Motion To Compel Discovery, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


X-Inefficiency In Monopolies, Emily Nowlan Apr 2018

X-Inefficiency In Monopolies, Emily Nowlan

HON499 projects

This paper takes a case study approach to studying the efficiency and causes of decline for monopoly firms. The focus of the analysis will be on two firms: IBM, and Xerox. The main causes of failure studied will be financial issues, mismanagement, and regulatory cases. One theory is that, as monopolies operate, one begins to see a differential between growth of profits and expenditures. Thus, the firms become “fat and slow.” The company may also become bogged down with overhead, attempting to maintain unsustainable and unnecessary levels of employment. Compounding this issue, many managers fail to accurately predict the movement …


Business Law Bulletin, Spring 2018 Apr 2018

Business Law Bulletin, Spring 2018

Business Law Bulletin

No abstract provided.


Entire Fairness: A Call To Preserve Delaware Doctrine, Lisa Bei Li Mar 2018

Entire Fairness: A Call To Preserve Delaware Doctrine, Lisa Bei Li

The Journal of Business, Entrepreneurship & the Law

Appraisal arbitrage is on the rise. Institutional investors—namely, hedge funds—buy into target companies after their merger announcements and bet on the price. By purposely taking a minority position, these funds proceed to courts to obtain what they otherwise could not in the market: a “fair value.” Where there is no allegation of wrongdoing or injury, these plaintiffs nonetheless successfully divert deal value away from business combinations. Based on a misunderstood statute, appraisal arbitrage has exploded into a multi-billion dollar industry for large fund investors. In June 2016, amid growing concerns, the Delaware General Assembly amended section 262, Delaware’s appraisal statute. …


Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun Mar 2018

Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun

Per Fredriksson

This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.


The Early Eight And The Future Of Consumer Legal Activism To Fight Modern-Day Slavery In Corporate Supply Chains, Andrew G. Barna Mar 2018

The Early Eight And The Future Of Consumer Legal Activism To Fight Modern-Day Slavery In Corporate Supply Chains, Andrew G. Barna

William & Mary Law Review

No abstract provided.


Drummond Financial Services Llc, Et Al. Order On Pending Motions And Requests, John J. Goger Mar 2018

Drummond Financial Services Llc, Et Al. Order On Pending Motions And Requests, John J. Goger

Georgia Business Court Opinions

No abstract provided.


Big Data In Finance: Highlights From The Big Data In Finance Conference Hosted At The University Of Michigan October 27-28, 2016, Michael S. Barr, Brian Koziara, Mark D. Flood, Alfred Hero, H. V. Jagadish Feb 2018

Big Data In Finance: Highlights From The Big Data In Finance Conference Hosted At The University Of Michigan October 27-28, 2016, Michael S. Barr, Brian Koziara, Mark D. Flood, Alfred Hero, H. V. Jagadish

Law & Economics Working Papers

How can financial data be made more accessible and more secure, as well as more useful to regulators, market participants, and the public? As new data sets are created, opportunities emerge. Vast quantities of financial data may help identify emerging risks, enable market participants and regulators to see and better understand financial networks and interconnections, enhance financial stability, bolster consumer protection, and increase access to the underserved. Data can also increase transparency in the financial system for market participants, regulators and the public. These data sets, however, can raise significant questions about security and privacy; ensuring data quality; protecting against …


Carol Lynn Eden, As Trustee Caroll Ynn Eden, As Trustee Of The 2005 Schinazi Gst Grantor Trust Order Denying Respondents’ Motion To Compel Arbitration And Denying As Moot Petitioner’S Application To Stay Arbitration, Alice D. Bonner Feb 2018

Carol Lynn Eden, As Trustee Caroll Ynn Eden, As Trustee Of The 2005 Schinazi Gst Grantor Trust Order Denying Respondents’ Motion To Compel Arbitration And Denying As Moot Petitioner’S Application To Stay Arbitration, Alice D. Bonner

Georgia Business Court Opinions

No abstract provided.


Frances B. Bunzl Order Denying William C. Lankford's Motion To Dismiss Third Party, John J. Goger Jan 2018

Frances B. Bunzl Order Denying William C. Lankford's Motion To Dismiss Third Party, John J. Goger

Georgia Business Court Opinions

No abstract provided.


Omar Abdel-Aleem Et Al., Order On Third-Party Defendants' Motion To Dismiss The Third-Party Complaint, Melvin K. Westmoreland Jan 2018

Omar Abdel-Aleem Et Al., Order On Third-Party Defendants' Motion To Dismiss The Third-Party Complaint, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Starwood Hotels & Resorts Worldwide, Llc Et Al., Order On Certain Pending Motions, Alice D. Bonner Jan 2018

Starwood Hotels & Resorts Worldwide, Llc Et Al., Order On Certain Pending Motions, Alice D. Bonner

Georgia Business Court Opinions

No abstract provided.


Bsl Holdings, Llc Et Al., Order Granting In Part And Denying In Part Defendants' Second Renewed Partial Motion To Dismiss, Elizabeth E. Long Jan 2018

Bsl Holdings, Llc Et Al., Order Granting In Part And Denying In Part Defendants' Second Renewed Partial Motion To Dismiss, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo Jan 2018

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …