Results 201 to 210 of about 38,903 (299)
More Than Regulation: Challenging Habermas on the Future of the Public Sphere
Journal of Social Philosophy, EarlyView.
Bernardo Ferro
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT The present study examines diversity in corporate offending. Corporations can be diverse or rather specialized in their pattern of rule violating behavior. Offending diversity (or crime mix) constitutes an important dimension of the criminal career and different theories of offending lead to different predictions with regard to the extent of ...
Marieke H. A. Kluin +2 more
wiley +1 more source
Tax haven and international tax competition
, 2015 Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres ...
openaire +1 more source
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
Regulation &Governance, EarlyView.ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
Supervising Your In‐Group? How Social Identification Shapes Financial Sector Regulatory Leniency
Regulation &Governance, EarlyView.ABSTRACT Both practitioners and governance scholars recognize the importance of external oversight, especially in regulated industries like the financial sector. However, the failure of financial sector regulators and enforcement officials (supervisors) to act is often cited as a primary cause of ineffective governance.
Dennis Veltrop +2 more
wiley +1 more source
Re‐Imagining Regulatory Governance
Regulation &Governance, EarlyView.ABSTRACT This paper invites the readers to rethink regulatory governance by examining how trust‐based and rule‐based governance interact. To do this, it uses analytical narratives of three fictional polities: “Trustland”, “Regland”, and “Concordia”. Each polity represents a stylized model of governance: Trustland is anchored in trust‐based governance ...
David Levi‐Faur
wiley +1 more source
Renaissance Studies, EarlyView.Abstract Pedro de Ayala served as a diplomat for King Ferdinand II of Aragon and Queen Isabella I of Castile at the courts of Henry VII, King of England, and James IV, King of Scots. In July 1498, he wrote a letter, partly in cipher, to report to his king and queen on such matters as Spain's interests in international diplomacy; the characters and ...
Adrian William Jaime +2 more
wiley +1 more source
Free Expression and Coerced Choice: The Role of the Army and Lord Protector in Miltonic Freedom
Renaissance Studies, EarlyView.ABSTRACT Scholarly approaches to understanding freedom in Milton's prose tend to connect Milton's ideas to either liberalism or republicanism. Neither of these approaches is sufficient because freedom, for Milton, was not a single concept. Milton explored political and religious freedom very differently.
Benjamin Woodford
wiley +1 more source