International Review of Law and Economics最新文献_第9页

Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act 打击离岸逃税:来自《外国账户税收遵从法》的证据

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2023-03-01 DOI: 10.1016/j.irle.2023.106126

Carmela D’Avino

引用次数: 0

Taxing banks leverage and syndicated lending: A cross-country comparison 对银行杠杆和银团贷款征税:一个跨国比较

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2023-03-01 DOI: 10.1016/j.irle.2022.106103

A. Burietz , S. Ongena , M. Picault

引用次数: 0

The effect of political influence on corporate valuation: Evidence from party-building reform in China 政治影响对企业价值的影响——来自中国党建改革的证据

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2023-03-01 DOI: 10.1016/j.irle.2022.106120

Christopher Chao-hung Chen , Re-Jin Guo , Lauren Yu-Hsin Lin

{"title":"The effect of political influence on corporate valuation: Evidence from party-building reform in China","authors":"Christopher Chao-hung Chen , Re-Jin Guo , Lauren Yu-Hsin Lin","doi":"10.1016/j.irle.2022.106120","DOIUrl":"10.1016/j.irle.2022.106120","url":null,"abstract":"<div>The party-building reform in China aims to strengthen the party-state control of firms by formalizing the Chinese Communist Party’s (CCP) role in corporate charters. We employ the reform as an exogenous shock to examine the effect of political influence on corporate valuation in the state-dominated economy. We first develop a hazard model of firms’ responses to the reform and use the predicted hazard rate as a proxy for a firm’s ex ante political influence. We find a positive correlation between firm valuation changes and the predicted hazard rate in the events of party-building reform announcements and a consistent long-term valuation effect based on the difference-in-differences analyses. We also find that the market reacts negatively when firms elect to adopt charter provisions that allow the CCP to control their personnel decisions. Together, our results are consistent with the hypothesis that the effect of party-building reform on a firm’s valuation depends on the trade-off between the benefits from the increased state capture and the costs of state influence in firm governance and that the enhanced political control costs are mitigated for firms with stronger existing political ties. This paper contributes to the literature by introducing a novel and integrated approach to measuring political influence that goes beyond the traditional state ownership measurement and by identifying ex ante political influence as an important factor in corporate valuation.</div>","PeriodicalId":47202,"journal":{"name":"International Review of Law and Economics","volume":"73 ","pages":"Article 106120"},"PeriodicalIF":1.1,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42659000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

District attorney compensation and performance 地区检察官薪酬及表现

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2023-03-01 DOI: 10.1016/j.irle.2022.106102

Gregory DeAngelo , Bryan C. McCannon , Morgan Stockham

引用次数: 0

Investigation of the Neuroprotective Action of Japanese Sake Yeast on Dementia Type of Alzheimer Disease in Rats: Behavioral and Neurobiochemical Assessment. 日本清酒酵母对痴呆型阿尔茨海默病大鼠神经保护作用的研究：行为和神经生化评估。

IF 1.6 3区社会学

International Review of Law and Economics Pub Date : 2023-01-19 eCollection Date: 2023-03-01 DOI: 10.3390/neurosci4010006

Motahareh Haghipanah, Fatemeh Ghalami, Maryam Saadat, Saeid Abbasi-Maleki, Reza Hossein Gholizadeh Salmani, Thomas Budde, Nasrollah Moradikor

{"title":"Investigation of the Neuroprotective Action of Japanese Sake Yeast on Dementia Type of Alzheimer Disease in Rats: Behavioral and Neurobiochemical Assessment.","authors":"Motahareh Haghipanah, Fatemeh Ghalami, Maryam Saadat, Saeid Abbasi-Maleki, Reza Hossein Gholizadeh Salmani, Thomas Budde, Nasrollah Moradikor","doi":"10.3390/neurosci4010006","DOIUrl":"10.3390/neurosci4010006","url":null,"abstract":"Dementia involves several factors, and it is required to administer an agent with several efficiencies for its treatment. Sake is known to have antioxidant and anti-inflammatory properties and improves the serum concentration of BDNF. This study aimed to evaluate the neuroprotective action of Japanese sake yeast on dementia of the Alzheimer disease type in rats by behavioral evaluation and neurobiochemical assessment. The rats were grouped as non-Alzheimer rats (control rats) and Alzheimer rats administrated with 0 (AD), 10 (10-AD), 20 (20-AD), 30 (30-AD), and 40 mg/kg (40-AD) of sake. Anxiety-like and depression-like behaviors, the concentrations of brain-derived neurotrophic factor (BDNF), malondialdehyde (MDA), and ferric reducing ability of plasma (FRAP) were evaluated. The expressions of IL-1β, TNF-α, and IL-6 were assessed. The results showed that Alzheimer disease caused anxiety-like and depression-like behaviors (p = 0.000), decreased the concentrations of BDNF (p = 0.000) and FRAP (p = 0.000), increased the concentration of MDA (p = 0.000), and increased the expressions of IL-1β (p = 0.000), TNF-α (p = 0.000), and IL-6 (p = 0.000). The results showed that oral gavage of sake in higher doses decreased anxiety-like and depression-like behaviors (p = 0.000), increased the concentrations of BDNF (p = 0.000) and FRAP (p = 0.000), and reduced the concentration of MDA (p = 0.000) and the expressions of IL-1β (p = 0.000), TNF-α (p = 0.000), and IL-6 (p = 0.000). In sum, Japanese sake yeast can have roles in treating dementia of the Alzheimer disease type, but its mechanisms must be assessed in future studies.","PeriodicalId":47202,"journal":{"name":"International Review of Law and Economics","volume":"1 1","pages":"45-53"},"PeriodicalIF":1.6,"publicationDate":"2023-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC11523744/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76502660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Citizens united and individual sovereignty: A fresh perspective 公民团结与个人主权:一个新的视角

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2022-12-01 DOI: 10.1016/j.irle.2022.106099

Uriel Procaccia , Eyal Winter

{"title":"Citizens united and individual sovereignty: A fresh perspective","authors":"Uriel Procaccia , Eyal Winter","doi":"10.1016/j.irle.2022.106099","DOIUrl":"10.1016/j.irle.2022.106099","url":null,"abstract":"<div>In recent years super-PACs jumped into the political fray by making significant donations to political parties and candidates thus tilting political outcomes to suit their agendas. Super-PACs raise their money from individuals and corporations and spend it to promote their cause. Numerous commentators studied their impact on the American political landscape and highlighted its implications from a constitutionally driven perspective, anchored in the Free Speech clause of the First Amendment as it applies to corporate persons. In this Essay we analyze the phenomenon from a different vantage point, the prohibition to spend other people’s money in support of a cause which they refuse to endorse. We prove that although contributions made by private donors to super-PACs may sometimes be justified, no such redeeming grace is tenable in the case of contributions made by large public corporations. The distortion is caused by inviting corporations to identify their presumed political preferences by employing the decision rule current in corporate matters of “one share one vote” which allocates disproportionate power to the holders of large blocks of shares. Since political controversies ought to be governed by a different decision rule- “one person one vote” the distortion cannot be remedied through the intermediation of corporate players.</div>","PeriodicalId":47202,"journal":{"name":"International Review of Law and Economics","volume":"72 ","pages":"Article 106099"},"PeriodicalIF":1.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45060767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Girls Just Wanna Have Funds? The effect of women-friendly legislation on female-led firms’ access to credit 女孩只是想要资金?对妇女友好的立法对妇女领导的公司获得信贷的影响

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2022-12-01 DOI: 10.1016/j.irle.2022.106101

Jérémie Bertrand , Caroline Perrin

引用次数: 0

Bias in media coverage of antitrust actions 媒体对反垄断行动的报道存在偏见

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2022-12-01 DOI: 10.1016/j.irle.2022.106085

Juan Luis Jiménez , Jordi Perdiguero , Inmaculada Gutiérrez

{"title":"Bias in media coverage of antitrust actions","authors":"Juan Luis Jiménez , Jordi Perdiguero , Inmaculada Gutiérrez","doi":"10.1016/j.irle.2022.106085","DOIUrl":"10.1016/j.irle.2022.106085","url":null,"abstract":"<div>One of the main goals of competition authorities is to deter anticompetitive practices. That is one of the reasons why antitrust decisions are made public: to reinforce the deterrence effect, as the impact of the mass media on public opinion may affect firms’ reputations. Our empirical strategy focuses on identifying how the nature of specific antitrust actions by competition authorities affects the size of news items and their visibility within the newspaper. We study this relationship by using a new database containing all news published in Spain over a 30-month period, regarding all cases analysed by the Spanish competition authority. Our analysis produced two key conclusions about how the media deals with positive and negative news on the reputation of listed and non-listed companies. On average, the difference in size between positive and negative news for listed firms is greater than the difference present in the actions referring to non-listed firms. Secondly, newspapers concede greater visibility to them by positioning more favourably, both on the right-hand side of the paper and on initial pages. These results suggest that the deterrence effect that competition authorities seek by making their decisions public may be weakened by the presence of bias in media.</div>","PeriodicalId":47202,"journal":{"name":"International Review of Law and Economics","volume":"72 ","pages":"Article 106085"},"PeriodicalIF":1.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0144818822000412/pdfft?md5=3917fcaf89f3f2c08cdb0d8322727a83&pid=1-s2.0-S0144818822000412-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47708360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Is it the firm, the innovator, or the innovation? Determinants of perceived non-imitability leading to unprotected intellectual property 是企业，创新者，还是创新?认知不可模仿性导致知识产权不受保护的决定因素

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2022-12-01 DOI: 10.1016/j.irle.2022.106095

Marilena Vecco , Nikos Georgantzis , Pieter Kroonenberg

引用次数: 0

Crime and the Mariel Boatlift 犯罪和玛丽埃尔劫船案

IF 1.1 3区社会学

International Review of Law and Economics Pub Date : 2022-12-01 DOI: 10.1016/j.irle.2022.106094

Alexander Billy , Michael Packard

引用次数: 0