Results 201 to 210 of about 734 (257)
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
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
Corporate power and global value chains: current approaches for conceptualizing the power of multinationals. [PDF]
Rev Evol Polit EconKapeller J +2 more
europepmc +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
Public Procurement's Long COVID: Emergency Responses and Shifting Corruption Risks in Europe
Regulation &Governance, EarlyView.ABSTRACT The COVID‐19 pandemic caused an unprecedented surge in spending to combat the pandemic with widespread accusations of corruption. The magnitude, drivers, and trajectory of corruption across the pandemic response remain underexplored. This paper approximates the impacts of the pandemic on public procurement corruption risks and the mechanisms ...
Mihály Fazekas +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
Fake Tax Residency and Tax Competition
Scottish Journal of Political Economy, EarlyView.ABSTRACT Wealthy individuals exploit jurisdictional tax differences through mobility, challenging residence‐based tax systems—particularly via fictitious residency changes. We examine theoretically two countries competing to maximize tax revenues from wealthy individuals while auditing fraudulent residency claims.
Alejandro Esteller‐Moré +1 more
wiley +1 more source
Harmonized disposable income dataset for Europe at subnational level. [PDF]
Sci DataMikou M, Vallet A, Guivarch C.
europepmc +1 more source