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Financial Crime and Punishment : A Meta-Analysis
de Batz, Laure; Kočenda, Evžen - 2023
We provide the first quantitative synthesis of the literature on how financial markets react to the disclosure of financial crimes committed by listed firms. While consensus expects negative stock price returns, the exact size of the effect is far from clear. We survey 111 studies published over...
Persistent link: https://www.econbiz.de/10014347014
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Corruption, seigniorage and growth: theory and evidence
Blackburn, Keith; Neanidis, Kyriakos C.; Haque, M. Emranul - 2008
This paper presents an analysis of the effect of bureaucratic corruption on economic growth through a public finance …. Corruption takes the form of the embezzlement of public funds, the effect of which is to increase the government's reliance on …
Persistent link: https://www.econbiz.de/10010264401
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Withering academia?
Frey, Bruno S. - 2010
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of 'university …
Persistent link: https://www.econbiz.de/10010274980
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What drives taxi drivers? A field experiment on fraud in a market for credence goods
Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - 2011
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010274989
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Initial Coin Offerings, Information Disclosure, and Fraud
Hornuf, Lars - 2019
We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …
Persistent link: https://www.econbiz.de/10012858204
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Deceptive Communication
Alempaki, Despoina; Burdea, Valeria; Read, Daniel - 2021
In cases of conflict of interest, people can lie directly about payoff relevant private information, or they can evade the truth without lying directly. We analyse this situation theoretically and test the key predictions in an experimental sender-receiver setting. We find senders prefer to...
Persistent link: https://www.econbiz.de/10013212265
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Replicator Evolution of Welfare Stigma : Welfare Fraud vs. Incomplete Take-Up
Itaya, Jun-ichi; Kurita, Kenichi - 2021
There are two important problems in welfare benefit programs: the prevalence of welfare fraud, in which ineligible … the long run, one of which entails low welfare fraud and 100% incomplete take-up and the other of which entails high … welfare fraud and complete take-up in either model, and, moreover, that an interior stationary equilibrium that allows for the …
Persistent link: https://www.econbiz.de/10013315183
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Digitalization and Cross-Border Tax Fraud : Evidence from E-Invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …
Persistent link: https://www.econbiz.de/10014262741
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The Propagation of Unethical Behaviours : Cheating Responses to Tax Evasion
Martinangeli, Andrea FM; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10014264456
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Taxation, corruption and the exchange rate regime
Hefeker, Carsten - 2009
The paper analyzes the relation between institutional quality, such as corruption, in a country and its monetary regime …. It is shown that a credibly fixed exchange rate to a low inflation country, like a currency board, can reduce corruption … countries with regard to the level of corruption. …
Persistent link: https://www.econbiz.de/10010264571