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Corruption, Transparency and Quality.Comparative Approaches and Judiciary Support
Matei, Ani - Volkswirtschaftliche Fakultät, … - 2006
The paper aims to achieve a synthesis of the systemic connections between corruption, transparency and quality of the … public services. Situated at the interface between public and private, corruption has the political and administrative … environments as important determinations. Based on a series of papers from the area of corruption economics, the paper proposes a …
Persistent link: https://www.econbiz.de/10008493600
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Leniency Policies and Illegal Transactions
Buccirossi, Paolo; Spagnolo, Giancarlo - C.E.P.R. Discussion Papers - 2005
enforcers - on sequential, bilateral, illegal transactions such as corruption, manager-auditor collusion, or drug deals. It is …
Persistent link: https://www.econbiz.de/10005124229
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Contracts Induced by Means of Bribery: Should they be Void or Valid?
Nell, Mathias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008
. Thus, they run counter to effective anti-corruption. It is argued that other instruments are more suitable for preventing … corruption. …
Persistent link: https://www.econbiz.de/10005227723
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Economic Consequences of Financial Reporting and Disclosure Regulation : A Review and Suggestions for Future Research
Leuz, Christian - 2008
This paper surveys the theoretical and empirical literature on the economic consequences of financial reporting and disclosure regulation. We integrate theoretical and empirical studies from accounting, economics, finance and law in order to contribute to the cross-fertilization of these fields....
Persistent link: https://www.econbiz.de/10012725094
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Political Relationships, Global Financing and Corporate Transparency : Evidence from Indonesia
Oberholzer-Gee, Felix - 2008
This study examines the role of political connections for firms' financing strategies and their long-run financial performance. We view political connections as an example for domestic arrangements which can reduce the benefits of global financing. Consistent with this argument, we find that...
Persistent link: https://www.econbiz.de/10012727421
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The Legal Penalties for Financial Misrepresentation
Karpoff, Jonathan M. - 2007
This paper provides the first integrated analysis of the complex mix of private and regulatory penalties for financial misrepresentation. We examine the sizes, types, and determinants of legal penalties imposed for all 697 enforcement actions initiated by the Securities and Exchange Commission...
Persistent link: https://www.econbiz.de/10012731473
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Political Relationships, Global Financing and Corporate Transparency : Evidence from Indonesia
Oberholzer-Gee, Felix - 2008
This study examines the role of political connections in firms' financing strategies and their long-run performance. We view political connections as an example for domestic arrangements which can reduce the benefits of global financing. Using data from Indonesia, we find that firms with strong...
Persistent link: https://www.econbiz.de/10012773811
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Governance, Compliance and Legal Enforcement : Evaluating a Recent Irish Initiative
Heneghan, John - 2007
Purpose - This paper presents an initial evaluation of recent Irish legislation in the area of corporate governance. Design/methodology/approach - The background to the introduction of the 2001 Company Law Enforcement Act, establishing the Office of the Director of Corporate Enforcement (ODCE),...
Persistent link: https://www.econbiz.de/10012775718
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The Economic Impact of Backdating of Executive Stock Options
Narayanan, M. P. - 2006
The paper discusses the economic impact of legal, corporate governance, tax, disclosure, and incentive issues arising from revelation of dating games with regard to executive option grant dates. It provides an estimate of the value loss incurred by shareholders of firms implicated in backdating...
Persistent link: https://www.econbiz.de/10012779369
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The Cost to Firms of Cooking the Books
Karpoff, Jonathan M. - 2017
We examine the penalties imposed on all 585 firms that were targeted by SEC enforcement actions for financial misrepresentation from 1978 - 2002, which we track through November 15, 2005. The penalties imposed on firms through the legal system average only $23.5 million per firm. The penalties...
Persistent link: https://www.econbiz.de/10012706836