To comply, or not to comply: the question is why

IF 1 3区社会学 Q3 ECONOMICS

European Journal of Law and Economics Pub Date : 2024-05-25 DOI:10.1007/s10657-024-09804-0

Anne-Mie Reheul, Tom Van Caneghem

引用次数: 0

Abstract

In this large-scale empirical study, we examine drivers of compliance with the first filing requirement for the Ultimate Beneficial Owners (UBO) register in Belgium, which results from the implementation of the 4th EU Anti-Money Laundering Directive. Our focus on nonprofit organizations (NPOs) is inspired by their strong objection against the UBO regulation and their lower UBO compliance compared to for-profits in Belgium. We show that UBO compliance is significantly improved by the introduction of an administrative monetary fine, and is positively related to reliance on donations and grants, capacity of the organization, and NPO age. Our study implies a meaningful contribution to the scarce literature on nonprofit compliance.

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遵守还是不遵守：问题在于原因

在这项大规模的实证研究中，我们考察了比利时最终受益人（UBO）登记册首次申报要求的合规驱动因素，该要求是欧盟第四号反洗钱指令实施的结果。我们之所以关注非营利组织（NPO），是因为它们强烈反对 UBO 法规，而且与比利时的营利组织相比，它们的 UBO 合规性较低。我们的研究表明，通过引入行政罚款，非营利组织对《反洗钱法》的遵守情况得到了明显改善，并且与对捐赠和赠款的依赖、组织能力以及非营利组织的年龄呈正相关。我们的研究为有关非营利组织合规性的稀缺文献做出了有意义的贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Journal of Law and Economics Multiple-

CiteScore

2.40

自引率

7.70%

发文量

期刊介绍： The European Journal of Law and Economics provides readers with high-quality theoretical and empirical research in which both the legal and economic dimensions merge and combine. The journal welcomes articles that promote a better understanding of legal phenomena, legal decisions made by judges, courts or regulatory agencies, and involving economic tools. Theoretical papers are welcome, provided they have a strong basis in law and economics. We also welcome case studies, as well as empirical analyses – including empirical legal studies – and experimental investigations. The European Journal of Law and Economics does not favor any particular topic, but does have a focus on new and emerging problems. European themes are particularly welcome, because we feel it is important to exploit Europe’s considerable institutional diversity in order to build a more robust body of theory and empirical evidence. However, the purpose of the journal is also to showcase the diversity of law and economics approaches, as supplied by an international mix of authors. Drawing on the support of respected scholars from around the world, who serve as consulting editors and editorial board members, the Editors wish to give contributing authors the opportunity to improve their papers, while also offering them a quick and efficient review process. Officially cited as: Eur J Law Econ