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Articles 1 - 17 of 17
Full-Text Articles in Law
Disclosure Of Private Climate Transition Risks, Michael P. Vandenbergh
Disclosure Of Private Climate Transition Risks, Michael P. Vandenbergh
William & Mary Law Review
This Article identifies a gap in the securities disclosure regime for climate change and demonstrates how filling the gap can improve financial disclosures and accelerate climate change mitigation. Private climate initiatives have proliferated in the last decade. Often led by advocacy groups, these private initiatives have used naming and shaming campaigns and other means to induce investors, lenders, insurers, retail customers, supply chain customers, and employees to pressure firms to engage in climate change mitigation. Based on an empirical assessment of the annual reports filed with the Securities and Exchange Commission (SEC) by Fortune 100 firms and the largest firms …
Evaluating The Costs And Benefits Of A Smart Contract Blockchain Framework For Credit Default Swaps, Ryan Clements
Evaluating The Costs And Benefits Of A Smart Contract Blockchain Framework For Credit Default Swaps, Ryan Clements
William & Mary Business Law Review
Despite wide speculation about its use-value, there are very few large-scale Blockchain implementations, particularly in sophisticated financial applications and mature markets. The extent of Blockchain’s disruptive potential in these domains is uncertain. This Article considers Blockchain’s use-value for credit default swap contract execution, fulfillment, and post-trade processing by using, as an assessment base, a series of derivative industry whitepapers, academic and technological evaluative studies, and commentary relating to current market undertakings. In summary, when applied to credit default swaps, there are many barriers to implementation, as well as costs, fragmentation risks, technological deficiencies, and practical drawbacks. As a result, there …
Choice Of Form And Network Externalities, Larry E. Ribstein, Bruce H. Kobayashi
Choice Of Form And Network Externalities, Larry E. Ribstein, Bruce H. Kobayashi
William & Mary Law Review
This Article provides the first detailed empirical analysis of firms' choice of organizational form. It provides important evidence on whether there is an efficient market in organizational forms or firms' choice of form is impeded by network externalities. We focus on formations of limited liability partnerships (LLPs) and limited liability companies (LLCs) in examiningthe effect of various factors on firms' choice of business form. Our data provides important evidence against the network externalities hypothesis. Because the LLP and LLC forms are similar except for the LLPs link to the existing "network" of partnership law, firms would prefer the LLP to …
Non-Traditional Sources Of Capital For The Maturing Business
Non-Traditional Sources Of Capital For The Maturing Business
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark
William & Mary Annual Tax Conference
No abstract provided.
Pass-Through Entity Update, Richard B. Robinson
Pass-Through Entity Update, Richard B. Robinson
William & Mary Annual Tax Conference
No abstract provided.
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
Death And Pass Through Entities, Alan S. Acker, W. Birch Douglass Iii, T. Randolph Harris
William & Mary Annual Tax Conference
No abstract provided.
Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe
Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
The Changing Face Of Taxation Of Virginia Business After American Woodmark And Datacomp, D. French Slaughter Iii
The Changing Face Of Taxation Of Virginia Business After American Woodmark And Datacomp, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
Simplified Entity Classification Under The Final Check-The-Box Regulations, Roger F. Pillow, John G. Schmalz, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
Planning For The Operation Of Pass Through Entities, Samuel P. Starr
William & Mary Annual Tax Conference
No abstract provided.
Jurisdiction And Nexus, John B. Harper
Jurisdiction And Nexus, John B. Harper
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity - Tax Issues, Lisa M. Landry
Choice Of Entity - Tax Issues, Lisa M. Landry
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity - General Considerations, L. Michael Gracik Jr.
Choice Of Entity - General Considerations, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz
Choice Of Entity - Flexibility, Exit Strategy, Thomas R. Frantz
William & Mary Annual Tax Conference
No abstract provided.
Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton
Changing Places: Tax Treatment Of Changes In Choice Of Entity, Richard M. Lipton
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity, Peter L. Faber
Choice Of Entity, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.