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This Comment evaluates four recent proposals to reform tax laws affecting the financial industry. After introducing the proposals, the author provides a theoretical framework for evaluating them and then relies on this framework to explore the benefits and drawbacks of each. Ultimately, the...
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The author of the award-winning trilogy A Financial History of the United States now provides a definitive new reference or the major failures of American corporate governance at the start of the 21st century. An essential resource for students, teachers and professionals in business finance,...
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March and July 2021, we elicit willingness to act against fraud and corruption in the provision of health services by … the COVID-19 peak in their state of residence, we find evidence of a large and significant increase in anti-corruption … activism post peak. Our data suggest that this surge in activism can be attributed to heightened perceptions of corruption in …
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corruption, rule of law, and government effectiveness are the indicators which are statistically different for these sets of …
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This study examines whether auditors' industry expertise is negatively associated with underpricing of seasoned equity offerings (SEO) and whether the association between auditors' industry expertise and SEO underpricing changes around the global financial crisis (GFC). Using a sample of 2,028...
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