Results 41 to 50 of about 5,760 (254)
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of regulatory controls on Bitcoin's excess returns and volatility. The paper innovates by proxying changes in the regulatory environment using global Google search volume intensity data. The generated regulatory indices accurately identify episodes of regulatory tightening within cryptocurrency markets.
Robert Mullings
wiley +1 more source
Unveiling power, or why social science's task is explanation
The British Journal of Sociology, EarlyView., 2023 Abstract This short essay contends that sociology should devote attention to causal explanation in order to expose lies. It argues that lies about causes are common in society and social science is in a unique privileged position to offer social knowledge that can dispel such lies. Offering causal explanations is a vital task of this project.
Julian Go
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj +1 more source
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Peculiarities of Revealing Tax Crimes Under Current Conditions
Vestnik Omskoj Ûridičeskoj Akademii, 2015 The article substantiates the need for further improvement of issues of bringing a criminal action on tax crime, detection and investigation of tax crimes.
Aksyonova L. Yu., Anesheva A. T.
doaj +2 more sources
Nuevo Foro Penal, 2018 This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art.
Natalia Torres Cadavid
doaj +1 more source
The Genesis of Economic and Financial Criminality [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 Financial crime is a global problem and as globalization makes foreign markets more accessible, this becomes more apparent. Financial crime involves the illegal making of money through relationships with transnational organized crime, tax evasion ...
Mădălina Sperlea (Popescu Bordeni)
doaj
The crime and the rationality in the area of tax evasions and tax arrears [PDF]
Český finanční a účetní časopis, 2016 This article explains behavior of fiscal deceiver who is aversive to a risk as rational and economic behavior. This fiscal deceiver contemplates and costs against possible utility during the tampering of the law (tax) standards. Within this article is the decision making of the fiscal deceiver demonstrated in four simple model examples.
openaire +1 more source
Land Use Policy and Racial Segregation
International Studies of Economics, EarlyView.ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
wiley +1 more source