Showing 1 - 10 of 18
literature, which yields full compliance of audited taxpayers who are rational and thus do not need to interact. When the … compliance fluctuations is explained within the model rather than by exogenous parameter shifts. Our analysis can also be applied … to crime, safety regulations, employment and environmental protection, as well as other compliance problems. …
Persistent link: https://www.econbiz.de/10005260229
Economists generally view environmental enforcement as a tool to secure compliance with regulations. This paper … demonstrates that credible enforcement significantly increases statutory over-compliance with regulations as well. We find that …
Persistent link: https://www.econbiz.de/10008684901
During the last years competition in the textile sector has increased, putting financial returns under considerable pressure. As a result, production has shifted to low wage countries in the third world. This has raised the relevance of ethical procedures. This paper analyses how C&A as one of...
Persistent link: https://www.econbiz.de/10008619180
impact of a range of potentially contingent factors on hospitals compliance with the accrual financial and cost accounting …
Persistent link: https://www.econbiz.de/10009001166
permitted by the IAS 7 and the degree of compliance with it. In order to achieve this purpose, an exploratory study was …. The findings of the study have shown a significant heterogeneity and non-compliance in applying the IAS 7 in Turkey. The … efforts by the IASB to reduce options permitted in its standards. The high degree of non-compliance may create the risk of …
Persistent link: https://www.econbiz.de/10009004197
Up to now there are some researches done in the field of giving a framework of implementation of corporate governance standards after corporate scandals, negative market manipulation during the post-crisis periods. This paper mainly concentrates on empirical research for findings in this field....
Persistent link: https://www.econbiz.de/10008776858
This paper traces the developments that have contributed to the importance of risk in regulation. Not only does it consider theories associated with risk, it also discusses explanations as to why risk has become so important within regulatory and governmental circles. Two forms of risk...
Persistent link: https://www.econbiz.de/10005623351
since’90s. The ways of compliance adopted by Indian Leather sector has helped the industry in restructuring its technology … trade-off between environmental compliance and export competitiveness (Chakraborty, 2011). This paper will make an … expository analysis on how that environmental compliance affected Indian Leather Industry. …
Persistent link: https://www.econbiz.de/10011258899
. However, the government intervention and the successive compliance measures adopted by the firms ultimately helped the …
Persistent link: https://www.econbiz.de/10011260606
enforcement measures (negotiating and punitive enforcement measures) which are employed in facilitating and maximising compliance … regulated, resort is made to more punitive strategies where an absence of trust in the compliance activity has been confirmed ….” In considering techniques which could be introduced to maximise compliance with rules, standards and principles, this …
Persistent link: https://www.econbiz.de/10011211853