Results 71 to 80 of about 199,700 (303)

Wherefore Art Thou Guidelines? An Empirical Study of White-Collar Criminal Sentencing and How the Gall Decision Effectively Eliminated the Sentencing Guidelines [PDF]

open access: yes, 2008
[Excerpt] “Until the passage of the U.S. Federal Sentencing Guidelines in 1984, federal judges had relatively wide discretion in sentencing federal offenders up to the statutory maximum.
Morin, S. Patrick
core   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational 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

The Rise of Bank Prosecutions [PDF]

open access: yes, 2016
Before 2008, prosecutions of banks had been quite rare in the federal courts, and the criminal liability of banks and bankers was not a topic that received much public or scholarly attention.
Garrett, Brandon L.
core   +2 more sources

Land Use Policy and Racial Segregation

open access: yesInternational 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

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

COUNTERING TAX CRIMES [PDF]

open access: yesВестник Алтайской академии экономики и права, 2020
L.R. Barashyan   +3 more
openaire   +1 more source

Exploring production of social and economic value in social enterprises through a business model framework

open access: yesStrategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green   +2 more
wiley   +1 more source

Historical and Legal Analysis of Criminal Legal Protectionof Tax Relations in Russia

open access: yesСибирское юридическое обозрение, 2017
This article discusses the basic directions of formation and development of the criminal legislation on responsibility for tax crimes since the days of Ancient Russia.
Nataliia V. Akhtyrskaia
doaj   +1 more source

Suicide by Democracy: An Obituary for America and the World 2nd Edition [PDF]

open access: yes, 2019
Among the millions of pages of print and web pages and incessant chat and chatter on TV and blogs and speeches, there is a notable absence of a short clear honest, accurate, sane, intelligent summary of the catastrophe that is destroying America and the ...
Starks, Michael
core  

Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction

open access: yesStrategic Change, EarlyView.
ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah   +1 more
wiley   +1 more source

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