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The impact of bureaucracy, corruption and tax compliance

Picur, Ronald D.; Riahi‐Belkaoui, Ahmed - In: Review of Accounting and Finance 5 (2006) 2, pp. 174-180

planning and evading taxes. A neglected aspect of tax compliance is the impact of bureaucracy and corruption. Both bureaucracy … and corruption are hypothesized to have a negative impact on tax compliance. Aims to examine this issue. Design … is negatively related to the levels of bureaucracy and positively related to the successful control of corruption. The …

Persistent link: https://www.econbiz.de/10014989507

Interview with Henri‐Claude de Bettignies

In: Strategic Direction 23 (2007) 11, pp. 29-32

Purpose – An interview with Professor Henri‐Claude de Bettignies focusing on the development of China into a hugely influential world power and the opportunities and challenges facing western companies seeking to do business in China. Design/methodology/approach – An interview took place....

Persistent link: https://www.econbiz.de/10015010211

Ethics, emotions and the need to “do the right thing”

In: Strategic Direction 28 (2012) 8, pp. 25-28

Purpose – The aim is to review the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies. Design/methodology/approach – The article is prepared by an independent writer who adds their own impartial comments and...

Persistent link: https://www.econbiz.de/10015010748

Corruption and entrepreneurship: how formal and informal institutions shape small firm behavior in transition and mature market economies

Tonoyan, V. - In: Strategic Direction 27 (2011) 6

Persistent link: https://www.econbiz.de/10015011706

The impact of corruption on financial markets

Ng, David - In: Managerial Finance 32 (2006) 10, pp. 822-836

Purpose – The purpose of this paper is to focus specifically on the role of corruption in affecting financial markets …. Recently, there are several studies that examine how one country’s level of corruption might affect asset prices in other … countries. The aim of this article is to summarize how corruption may affect the bond and stock markets. Design …

Persistent link: https://www.econbiz.de/10014939903

Country risk and valuation of US‐listed foreign IPOs

Wu, Congsheng - In: Managerial Finance 38 (2012) 10, pp. 939-957

particular, the index of economic freedom, developed by the Heritage Foundation, and the Transparency International's corruption … economic freedom and less corruption are associated with higher valuation in the aftermarket. Originality/value – The paper …

Persistent link: https://www.econbiz.de/10014940261

Bend it like FIFA: corruption on and off the pitch

Boudreaux, Christopher John; Karahan, Gokhan; Coats, Morris - In: Managerial Finance 42 (2016) 9, pp. 866-878

’s corruption in the future. Design/methodology/approach The authors approach this subject through a historical narrative. The … authors review the literature on corruption and apply these findings to the FIFA organization. Due to many similarities, the … the examination, the authors find that FIFA’s corruption can be mitigated, but it is a very difficult task to accomplish …

Persistent link: https://www.econbiz.de/10014941133

How bureaucracy and corruption affect economic growth and convergence in the European Union

Papaconstantinou, Panagiota; Tsagkanos, Athanasios G.; … - In: Managerial Finance 39 (2013) 9, pp. 837-847

Purpose – This paper aims to examine the impact of corruption and bureaucracy on economic growth in Greece as measured … beta convergence theory. Findings – The results confirm the negative impact of bureaucracy and corruption on economic … growth. However, the corruption exerts a more significant influence on growth than bureaucracy. Also, the timing of …

Persistent link: https://www.econbiz.de/10014941945

The relationship between South Korean chaebols and fraud

Albrecht, Chad; Turnbull, Chad; Zhang, Yingying; … - In: Management Research Review 33 (2010) 3, pp. 257-268

particular, are susceptible to fraud and corruption. Findings – The paper provides evidence to suggest that chaebol organizations …

Persistent link: https://www.econbiz.de/10014951983

Transnational law and technology as potential forces against corruption in Africa

Schroth, Peter W.; Sharma, Preeti - In: Management Decision 41 (2003) 3, pp. 296-303

now should accept a leadership role in the development of transnational law against corruption. Meanwhile, the Internet … and other new technologies are developing as parallel, mostly non‐governmental tools against corruption. Unlike … possibility of substantial interference with corruption in the short to medium term. …

Persistent link: https://www.econbiz.de/10014932382