Results 151 to 160 of about 1,659,877 (330)

Corporate criminal liability and compliance in Argentina

open access: yes
This article aims to give a general overview of Compliance Programs in Argentina criminal law within the framework established by the Corporate Criminal Liability Law n° 27.401 and the Criminal Code. The reform introduced, for the first time in Argentina,
Yacobucci, Guillermo J.
core   +1 more source

The law of AI knowledge distillation

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho   +2 more
wiley   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source

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