crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

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 …

affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

Disclosure is widely regarded as a necessary condition for market discipline in a modern financial sector. However, the … determinants of disclosure decisions are still unknown, particularly among banks. This paper investigates the determinants of … disclosure by Japanese Shinkin banks in 1996 and 1997. This period is unique because disclosure of non-performing loans was …

We model firms' quality disclosure and pricing in the presence of cursed consumers, who fail to be sufficiently ….e. mandatory disclosure, third party disclosure and consumer education may all increase exploitation and decrease welfare. Even …