Results 181 to 190 of about 7,761 (299)

Uninformative news, limited attention and institutional investors

Journal of Risk and Insurance, EarlyView.
Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou, Pingyi Lou, Andreas Milidonis   +2 more
wiley   +1 more source

Carousel Fraud as a Form of Fraud in the Value Added Tax

Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia, 2016
openaire   +2 more sources

Blockchain-enabled strategic optimization: A decision analytics framework for multinational enterprises' e-commerce entry model. [PDF]

PLoS One
Deng L, Hu X, Xiao Y.
europepmc   +1 more source

On the passage of US legislation cutting Medicaid: a missive from the "safety net". [PDF]

Lancet Reg Health Am
Sullivan MM.
europepmc   +1 more source

Employee Fraud and the Statute of Limitations in a Search and Matching Model

The Manchester School, EarlyView.
ABSTRACT This paper integrates employee fraud into a Mortensen‐Pissarides search and matching model to analyze labor market dynamics under imperfect legal enforcement. We introduce a time‐dependent punishment structure where the offender's effective liability is governed by the statute of limitations. We characterize both short‐ and long‐run equilibria,
Mauricio Benegas, José Freire Júnior
wiley   +1 more source

Consideration on the borders of the typical fraud . The problem of fraud law in the crime of tax fraud

, 2013
The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Also discusses how has faced the problem of tax avoidance, from the perspective by the legal doctrine and the ...
openaire   +1 more source

Between fiscal returns and social harm: reframing gambling regulation in Kazakhstan through international evidence. [PDF]

Front Sociol
Khamzina Z, Buribayev Y.
europepmc   +1 more source

AI in Public Decision‐Making: A Philosophical and Practical Framework for Assessing and Weighing Harm and Benefit

Public Administration, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly used in public decision‐making; yet existing governance tools often lack clear definitions of harm and benefit, practical methods for weighing competing values, and guidance for resolving value conflicts.
Karl de Fine Licht, Anna Folland
wiley   +1 more source

Impact of fraud in Europe: Causes and effects. [PDF]

Heliyon
Ramos S, Perez-Lopez JA, Abreu R, Nunes S.   +3 more
europepmc   +1 more source

Cross-border tax fraud and cross-border anti-tax fraud

, 2006
Earle, R.
core