Similar Search Results

Addressing illicit financial flows in Africa

Schlenther, Bernd Otto - In: Journal of Financial Crime 23 (2016) 4, pp. 1074-1091

shifting within the extractive sector, fraud and beneficial ownership), anti-corruption measures, governance and accountability … ill-defined, but there are various identifiable components supporting the term IFF such as capital flight, corruption …

Persistent link: https://www.econbiz.de/10014866029

Anti-social financial practices in Nigeria

Julius Otusanya, Olatunde - In: Journal of Financial Crime 21 (2014) 2, pp. 149-173

Purpose – The purpose of the paper is to examine the problem of anti-social financial practices which seems to be a taken-for-granted reality in many parts of the world and particularly in developing countries. The paper locates the role of actors within the theory of transformational model of...

Persistent link: https://www.econbiz.de/10014866090

Sustainability level, corruption and tax evasion: a cross-country analysis

Khlif, Hichem; Guidara, Achraf; Hussainey, Khaled - In: Journal of Financial Crime 23 (2016) 2, pp. 328-348

whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed … sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study … environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that …

Persistent link: https://www.econbiz.de/10014866541

Macroeconomics of money laundering: effects and measurements

Hendriyetty, Nella; Grewal, Bhajan S. - In: Journal of Financial Crime 24 (2017) 1, pp. 65-81

Purpose The purpose of this paper is to review studies focusing on the magnitude of money laundering and their effects on a country’s economy. The relevant concepts are identified on the basis of discussions in the literature by prominent scholars and policy makers. There are three main...

Persistent link: https://www.econbiz.de/10014866031

Cash economy: tax evasion amongst SMEs in Malaysia

Mohamad, Azhar; Zakaria, Mohd Hasrol; Hamid, Zarinah - In: Journal of Financial Crime 23 (2016) 4, pp. 974-986

Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach In this study, using...

Persistent link: https://www.econbiz.de/10014866306

The implications for intermediaries in handling (innocently or otherwise) the proceeds of corruption

Tugendhat, Michael - In: Journal of Financial Crime 10 (2003) 1, pp. 91-93

Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...

Persistent link: https://www.econbiz.de/10014865218

Global financial business and the implications for effective control of money laundering in offshore centres

Pratt, Richard - In: Journal of Financial Crime 10 (2003) 2, pp. 130-132

Discusses the effect of globalisation of financial markets, especially the effects of international initiatives to improved financial probity and stability in offshore centres, with Jersey as the specific example. Argues that the effect on offshore centres is always positive, and that...

Persistent link: https://www.econbiz.de/10014865223

The misuse of corporate vehicles

Morgan, Talmai P. - In: Journal of Financial Crime 10 (2003) 2, pp. 133-134

Comments briefly on the OECD report on Guernsey as an Offshore Financial Centre, one which is emphatically not a Non‐Cooperative Country or Territory. Focuses on the misuse of corporate vehicles for illicit purposes, and outlines the main objectives of the Report to ensure proper access and...

Persistent link: https://www.econbiz.de/10014865224

Compliance and anti‐money laundering regulation in France

Bardin, Geneviéve - In: Journal of Financial Crime 10 (2003) 2, pp. 135-136

Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened the scope of...

Persistent link: https://www.econbiz.de/10014865225

The responsibility for handling proceeds of corruption in Polish criminal law

Bojarski, Janusz - In: Journal of Financial Crime 10 (2003) 2, pp. 146-152

to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are … Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate …

Persistent link: https://www.econbiz.de/10014865228

1
2
3
4
5
6
7
8
9
10
Next
Last