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The issue of banking regulation has an increasingly high profile in debates about law enforcement in general, and efforts against organized crime in particular. However, like the animals in George Orwell's classic book Animal Farm, all finance centers are equal in the sense that they can access...
Persistent link: https://www.econbiz.de/10013087180
We analyze the effect of mandatory financial transparency on corporate tax avoidance. Capital Requirements Directive IV by the European Commission required multinational banks to publish key financial and tax data in the form of public Country-by-Country Reporting. We examine tax avoidance of...
Persistent link: https://www.econbiz.de/10012853394
This paper called “Banking restructured” redefines the role of banking sector to pave the way for future economic system that benefits 7 billion people of the world in all spheres of their lives in one form or the other. This restructured banking system will make the budget preparation of...
Persistent link: https://www.econbiz.de/10013067645
The paper empirically examines the implementation record of international financial regulation of the banking sector. The study finds that the size of the banking sector and the presence of global systemically important banks (G-SIBs) are positively associated with a stronger implementation...
Persistent link: https://www.econbiz.de/10012263373
This article explains the origins of the white collar crime debate, then considers some of the dilemmas that are shared by white collar criminologists and regulatory professionals, before detailing some areas in which criminological research has relevance for financial services regulation
Persistent link: https://www.econbiz.de/10013087166
Persistent link: https://www.econbiz.de/10012905124
In this paper, I suggest that the regulation of the financial system, especially if the aim is to prevent financial crises, should be focused on dealing with the consequences of the crises, not on trying to avoid their causes, although it may seem counterintuitive at first sight. Contrary to the...
Persistent link: https://www.econbiz.de/10013061343
This article discusses a trend towards increased empiricism in enforcement reporting by financial regulators that emphasises greater use of numerical indicators. The article examines how the Australian Securities and Investments Commission (ASIC), the UK Financial Conduct Authority (FCA) and the...
Persistent link: https://www.econbiz.de/10012999624
This paper describes how behavioral elements are relevant to financial supervision,regulation, and central banking. It focuses on (1) behavioral effects of norms (social, legal,and market); (2) behavior of others (internalization, identification, and compliance); and(3) psychological biases. It...
Persistent link: https://www.econbiz.de/10012912488
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