Results 121 to 130 of about 498 (264)

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

The change in the dynamics of Costa Rica’s electoral set up: a case of dealignment Cambio en la dinámica electoral en Costa Rica: un caso de desalineamiento

open access: yesAmérica Latina Hoy, 2010
The results of the last two general elections (1998 and 2002) in Costa Rica, suggest that the country’s electoral dynamics have exited their apparent stability and entered a process of change.
Fernando SÁNCHEZ CAMPOS
doaj  

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

A strike for democracy? Migration, the bigot's veto, and the electoral use of force

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Politicians and philosophers alike have warned that the spread of anti‐migrant bigotry in the Western world requires a tragic trade‐off regarding immigration policy: Although millions of asylum‐seekers might be owed admission to Western democracies, there are many cases where they nonetheless ought to be denied entry, because their admission ...
Shmuel Nili
wiley   +1 more source

Endogenous opposition: Identity and ideology in Kuwaiti electoral politics

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract How do opposition elites succeed in authoritarian elections? Existing theories of authoritarian politics suggest a pivotal role for elections in enhancing the survival of incumbent dictators. Yet, in many contexts, opposition elites attract considerable support and constrain the policymaking authorities of these dictators.
Daniel L. Tavana
wiley   +1 more source

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