What Is Wrong with Monetary Sanctions? Directions for Policy, Practice, and Research. [PDF]
RSF, 2022 Friedman B +6 more
europepmc +1 more source
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2022 semanticscholar +1 more source
A Consistent Heteroskedasticity‐Robust LM‐Type Specification Test for Semiparametric Models
Journal of Applied Econometrics, EarlyView.ABSTRACT This article develops a heteroskedasticity‐robust Lagrange Multiplier‐type specification test for semiparametric regression models. The test is able to detect a wide class of deviations from the null hypothesis. The test statistic is based on the estimates from the restricted semiparametric model, can be computed in a regression‐based way, and
Ivan Korolev
wiley +1 more source
Incomparable Punishments: How Economic Inequality Contributes to the Disparate Impact of Legal Fines and Fees. [PDF]
RSF, 2022 Bing L, Pettit B, Slavinski I.
europepmc +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley +1 more source
Which One of You Did It? Criminal Liability for Causing or Allowing the Death of a Child [PDF]
, 2004 This article analyzes how current U.S. criminal law addresses the problem of securing a homicide conviction where multiple defendants are accused in a child\u27s non-accidental death.
Griffin, Lissa
core +2 more sources
Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps
Journal 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
Second‐Order Between‐Supplier Learning
Journal of Operations Management, EarlyView.ABSTRACT Substantial empirical evidence shows that suppliers in emerging economies can enhance their technological capabilities through direct learning from technologically advanced foreign competitors. However, suppliers in emerging markets may struggle to learn directly from knowledge about competitors’ products that are not widely available on the ...
Lisha Liu, Xianwei Shi, Guangzhi Shang
wiley +1 more source
Evaluating Congressional Constitutional Interpretation: Some Criteria and Two Informal Case Studies [PDF]
, 2001 Syftet med mitt examensarbete är att undersöka hur lärare upplever att arbetar med en metod som riktar sig till elever som har läs- och skrivsvårigheter.
Tushnet, Mark
core +1 more source
Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance
Journal of Operations Management, EarlyView.ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang +3 more
wiley +1 more source