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  • 15 Jan 2013
  • First Look

First Look: January 15

taxation. This paper analyzes the role of information for tax enforcement in the case of the Value Added Tax (VAT) through two randomized field experiments with over 400,000 Chilean firms. Claims that the VAT facilitates tax View Details
Keywords: Sean Silverthorne
  • 25 Apr 2017
  • First Look

First Look at New Research, April 25

Ramanna Abstract—SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC)... View Details
Keywords: Sean Silverthorne
  • 22 Jun 2009
  • Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

on specific proposals begin the week of June 22.] Treasury Secretary Timothy Geithner's proposals for fixing the broken financial system closely resemble those found in Moss's own playbook. In this instance, the book is a Special Report on View Details
Keywords: by Roger Thompson; Banking; Financial Services
  • 2016
  • Working Paper

Who Pays for White-Collar Crime?

By: Paul Healy and George Serafeim
Using a proprietary dataset of 667 companies around the world that experienced white-collar crime, we investigate what drives punishment of perpetrators of crime. We find a significantly lower propensity to punish crime in our sample, where most crimes are not reported... View Details
Keywords: Crime; Gender Bias; Women; Women Executives; Corruption; Legal Aspects Of Business; Firing; Human Capital; Human Resource Management; Prejudice and Bias; Crime and Corruption; Judgments; Law Enforcement; Human Resources; Corporate Governance; Gender
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  • 02 Apr 2019
  • First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas Heese, and Gaizka Ormazabal Abstract—This paper studies the effect of the public disclosure... View Details
Keywords: Dina Gerdeman
  • 28 Oct 2014
  • First Look

First Look: October 28

Taxman: Firm Misreporting and Limits to Tax Enforcement By: Carrillo, Paul, Dina Pomeranz, and Monica Singhal Abstract—Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature... View Details
Keywords: Carmen Nobel
  • 10 Oct 2007
  • First Look

First Look: First Look: October 10

their own compliance and enforce the law against themselves? This paper addresses these questions by investigating the factors that lead organizations to self-disclose violations, the effects of self-policing on View Details
Keywords: Martha Lagace
  • 21 Jun 2011
  • First Look

First Look: June 21

does not deliver goods as specified in the contract. The empirical results indicate that transactions are more likely to occur on cash in advance or letter of credit terms when the importer is located in a country with weak contractual View Details
Keywords: Sean Silverthorne
  • 07 Apr 2023
  • Research & Ideas

When Celebrity ‘Crypto-Influencers’ Rake in Cash, Investors Lose Big

With limited regulatory enforcement and few gatekeepers, crypto influencers with large social-media audiences can move global markets with a single tweet. The most prominent, including celebrities like Kim... View Details
Keywords: by Kristen Senz
  • 23 Apr 2013
  • First Look

First Look: April 23

disclosure subsidize consumers. And third, higher competition intensity tends to increase the volume of consumer information disclosed by firms. Our findings are particularly relevant to the business models of Internet firms and contribute to inform the View Details
Keywords: Sean Silverthorne
  • 06 Mar 2012
  • First Look

First Look: March 6

not been well served by the financial sector's boom. First, the shift from deposit-based banking to a market-based "shadow banking" system, without adequate regulatory adjustments, has left the financial system vulnerable to... View Details
Keywords: Sean Silverthorne
  • 16 Jul 2020
  • Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

will be required about cleaning and sanitizing. Management effectiveness at controlling numbers and flow of customers and enforcement of local requirements, such as requiring customers to wear masks when not eating, will impact the... View Details
Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage
  • 09 Mar 2015
  • Research & Ideas

Why Entrepreneurs Should Go Work for Government

enforcement on air pollution controls. In California, OpenCounter streamlined registration for small businesses and provided zoning clearances in a fraction of the usual time. In New York, Mark43 is developing software to analyze crime... View Details
Keywords: by Michael Blanding
  • 18 Jun 2013
  • First Look

First Look: June 18

regulatory requirements, and some existing taxi booking vendors feel threatened by SaferTaxi's efforts to enter the market. As SaferTaxi attempts to satisfy these diverse constituents, international competition looms. What should... View Details
Keywords: Anna Secino
  • 09 Apr 2007
  • Research & Ideas

Industry Self-Regulation: What’s Working (and What’s Not)?

regulatory enforcement activities. And it's those win-win opportunities that then could lead to financial returns. But there has been very little work to see whether the SRI ratings, which are measures of... View Details
Keywords: by Martha Lagace
  • 21 Feb 2005
  • Op-Ed

Is Business Management a Profession?

enforcing it. In comparing management with the more traditional professions of law and medicine along these criteria, one inevitably finds it wanting. (We say this despite the inroads made by market values at the expense of traditionally... View Details
Keywords: by Rakesh Khurana, Nitin Nohria & Daniel Penrice
  • 03 Mar 2003
  • Research & Ideas

Top Ten Legal Mistakes Made by Entrepreneurs

secrets they had are stale. It also helps to know whether potential recruits are subject to covenants not to compete. States vary in terms of how enforceable they are, but one shouldn't assume they are not. One should also check to see... View Details
Keywords: by Staff
  • 24 May 2004
  • Research & Ideas

When Reputation Trumps Regulation

governance. But in both cases regulatory oversight has little to do with the outcome. Professor Siegel recently participated in this Q&A. Ann Cullen: You make the case that the SEC has been unable to be the world's View Details
Keywords: by Ann Cullen
  • 03 Aug 2010
  • First Look

First Look: August 3

argue that the considerable moral hazard of private regulatory enforcement can be mitigated by the scope of organizations' product/service portfolios and by private governance mechanisms. These... View Details
Keywords: Martha Lagace
  • 14 May 2019
  • Research & Ideas

Ethics Bots and Other Ways to Move Your Code of Business Conduct Beyond Puffery

benefits from regulatory and enforcement agencies if something goes amiss. For example, showing that a firm took pains to educate employees on legal regulations can potentially reduce fines by up to 95... View Details
Keywords: by Michael Blanding

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