This is one of the first large-scale studies to examine the voluntary disclosure practices of foreign firms cross-listed in the United States. We proxy for voluntary disclosure using three attributes of firms' management earnings guidance: (1) the likelihood of issuance; (2) the frequency of...

The debate about the compensation of executives and directors is a discussion about incentives and agency costs. This article analyzes basic tools to reduce agency costs and also assesses the ongoing debate about the future regulation of the compensation of executives and directors. It draws...

There are a number of papers by me and others that have discussed the federal Corporate Transparency Act (CTA) in SSRN while waiting for the final rules to be published. We are still waiting for many of those rules to be finalized or, in some cases, even proposed. Herrick Lidstone’s article,...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

A behavioral divide cuts across the Atlantic. Despite the recent surge of behavioral analysis in European academia, a scrutiny of decisions by courts and regulatory agencies in the US and the EU reveals striking differences: While in the US rulings by courts and regulatory agencies progressively...

The contributions of Foster (2005) and Halgreen (2004) are the latest in a series of debates, discussions, conferences, and academic scholarship on the subject of United States (US) and (or versus) European Union (EU) sport policy. In the context of international relations and foreign policy,...

The Indian Copyright Act, 1957 (the Act) governs copyright law in India. It finds its roots in its colonial past, being heavily influenced by the Copyright Act of the United Kingdom of 1956. The Act has served well for long, but with technological developments and increasing discontent among...