Results 71 to 80 of about 3,906 (262)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Regional Anti-Corruption Policy: Modern Management Practices

Вестник Кемеровского государственного университета. Серия: политические, социологические и экономические науки
The current transformation of Russia’s state administration reveals the need to update the instruments and mechanisms for implementing state policy in the regions.
Galina A. Bannykh
doaj   +1 more source

SOME RESULTS OF ANTI-CORRUPTION POLICY IMPLEMENTATION

Russian Journal of Economics and Law, 2013
Objective: to show the need for further improvement of the legislation on corruption counteraction and anti-corruption policy development. Methods: analysis, synthesis, statistical and sociological.
T. L. Kozlov
doaj  

Membership‐Making in Diverse Societies: Revisiting the Idea of Society as a Common Possession

Journal of Applied Philosophy, EarlyView.
ABSTRACT The traditional aim of Western social democracy has been to create a society that is a ‘common possession’ of its members (in T.H. Marshall's words). Social democratic politics has therefore been both society‐making and membership‐making, orienting people to a shared society as an object of attachment and loyalty, and nurturing membership ...
Will Kymlicka
wiley   +1 more source

Anti-Corruption Reforms in Ukraine: Institutional Progress and Public Perception in the Context of EU Integration

Köz-gazdaság
Corruption has long been one of Ukraine’s most pressing issues, imposing significant costs on the state budget, businesses, and citizens while discouraging investment and undermining the rule of law.
Anastasiia Kychak
doaj   +1 more source

REGULATORY SUPPORT OF COUNTERACTION CORRUPTION IN UKRAINE

Studia Universitatis Moldaviae: Stiinte Sociale, 2021
The author examines the anti-corruption legislation of Ukraine. The article analyses the role of state bodies in the fight against corruption: National Agency for the Prevention of Corruption; National Anti-Corruption Bureau of Ukraine; Specialized anti-
USM ADMIN
doaj  

ANTI-CORRUPTION POLICY BY LEGAL MEANS

Central Russian Journal of Social Sciences, 2015
In the article anti-corruption policy is considered in criminal law and in the preventive aspects. The definition of anti-corruption policy by legal means is given. It is shown that the most significant and effective tool in this direction (kind) of policy is the Criminal Code of the Russian Federation. However, the preventive potential of criminal law
Gennadiy Nazarenko, null Назаренко   +1 more
openaire   +1 more source

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

A Proportional Sentencing Norms for Accomplices in Indonesian Corruption Cases

Rechtsidee: Law Journal
General Background: Corruption is an extraordinary crime requiring effective legal measures. Specific Background: In Indonesia, accomplices in corruption crimes receive the same punishment as principal offenders, raising concerns about fairness ...
Ansori Ansori, Bambang Sugiri, Nurini Aprilianda, Setiawan Noerdajasakti   +3 more
doaj   +1 more source

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source