Results 161 to 170 of about 27,279 (309)

A proposal for limited criminal liability in high-accuracy endoscopic sinus surgery. [PDF]

Acta Otorhinolaryngol Ital, 2017
Voultsos P, Casini M, Ricci G, Tambone V, Midolo E, Spagnolo AG.   +5 more
europepmc   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Exemption from criminal liability

, 2016
Bakalaura darba izstrādes mērķis izpētīt Krimināllikumā 58. pantā noteiktos atbrīvošanas no kriminālatbildības veidus, analizējot gan tiesu spriedumus, gan juridisko literatūru.
Pāps, Roberts
core  

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

The State-Level Association Between Safe Haven Laws and Rates of Infant Mortality in the United States. [PDF]

Eval Rev
Thomas KA, Kaminsky CJ.
europepmc   +1 more source

Criminal Liability within Pharmacy

, 2017
The main purpose of this thesis is to analyse the possible application of criminal liability instruments within pharmacy. Chapter 1 introduces the general aspects and processes within pharmacy, general terms, and short preview to the life cycle of ...
Kolář, David
core  

Can prisons move people into better jobs? A look at correctional vocational training programs and sectoral employment outcomes

Criminology, EarlyView.
Abstract Three‐quarters of US prisons offer vocational training programs, which aim to place trainees in middle‐skills jobs in specific occupational sectors post‐release. These middle‐skills jobs may more effectively reduce recidivism than the jobs that normally characterize the labor market experience of the formerly incarcerated, yet whether ...
Britte van Tiem
wiley   +1 more source

Criminal liability in environmental protection

, 2015
141 Abstract The topic of this thesis is criminal liability within the environmental protection. Introductory chapters are devoted to the definition of basic concepts of the whole matter (environment, environmental protection, criminal liability etc ...
Novotná, Barbora
core