scholarly journals Why Did Some Banks Perform Better during the Credit Crisis? A Cross-Country Study of the Impact of Governance and Regulation

2009 ◽  
Author(s):  
Andrea Beltratti ◽  
Rene M. Stulz
Keyword(s):  
Credit Crisis ◽  
Country Study ◽  
Cross Country ◽  
The Impact

scholarly journals The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wafa Sassi ◽  
Hakim Ben Othman ◽  
Khaled Hussainey
Keyword(s):  
Design Methodology ◽  
Civil Law ◽  
Random Effects Model ◽  
Stock Liquidity ◽  
Content Type ◽  
Business Reporting ◽  
Country Study ◽  
Mandatory Adoption ◽  
Cross Country ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity. Design/methodology/approach Using a random-effects model, this study examines the impact of the mandatory adoption of XBRL (ADOPXBRL) on firm’s stock liquidity of 980 companies pertaining to 13 countries for a period from 2000 to 2016. Findings This paper finds that the mandatory ADOPXBRL affects negatively and significatively Amihud’s (2002) illiquidity ratio. Therefore, mandatory XBRL adoption enhances the firm’s stock liquidity. In addition, this paper finds that the impact of the mandatory ADOPXBRL on firm’s stock liquidity is more pronounced in civil law countries than in common law countries. Originality/value This paper contributes to the literature on the advantage of XBRL especially for the civil law countries by examining the impact of the mandatory ADOPXBRL on firm’s stock liquidity.

scholarly journals THE IMPACT OF INTELLIGENCE ON ECONOMIC AND FINANCIAL CRIME: A CROSS-COUNTRY STUDY

2021 ◽  
pp. 1-34
Author(s):  
MONICA VIOLETA ACHIM ◽  
SORIN NICOLAE BORLEA ◽  
VIORELA LIGIA VĂIDEAN ◽  
ALEXANDRA IOANA RUS ◽  
FLORIN DOBRE
Keyword(s):  
Low Income ◽  
Government Policies ◽  
Low Income Countries ◽  
Cross Sectional ◽  
Financial Crimes ◽  
Country Study ◽  
Cross Country ◽  
The Impact ◽  
The Relationship ◽  
Determining Factor

The aim of this paper is to explore the relationship between intelligence and economic and financial crimes. For this purpose, we use a cross-sectional sample of 182 countries for the time span of 2012–2017. Our research provides empirical evidence on the existence of a significant impact of intelligence upon economic and financial crimes. When we analyze the entire sample, we find that intelligent people are more prone to comply with the law and thus increase the efficiency of implementing government policies to reduce economic and financial crimes. However, when we conduct our analysis among the two subgroups of high- and low-income countries, different results are obtained. For high-income countries, we obtain evidence of a positive coefficient for the impact of intelligence on economic and financial crimes, meaning that increased intellectual capacities of people from these countries, including high professional knowledge and skills, are used to break the traditional technology in order to get illegal benefits. Our results conducted for the low-income countries' subsample do not support intelligence as being a determining factor for economic and financial crimes; in these countries, other determinants are more important for engaging in such activities. Our study may have important implications for the policymakers who must acknowledge that various policies in the field of economic and financial crimes need to be differentially adopted depending on the level of development of each country, which offers different ways of involvement in such crimes, related to the level of people's intelligence.

scholarly journals More crime in cities? On the scaling laws of crime and the inadequacy of per capita rankings—a cross-country study

Crime Science ◽  
2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Marcos Oliveira
Keyword(s):  
Population Size ◽  
Scaling Laws ◽  
Crime Rates ◽  
Country Study ◽  
Per Capita ◽  
Cross Country ◽  
The Impact

AbstractCrime rates per capita are used virtually everywhere to rank and compare cities. However, their usage relies on a strong linear assumption that crime increases at the same pace as the number of people in a region. In this paper, we demonstrate that using per capita rates to rank cities can produce substantially different rankings from rankings adjusted for population size. We analyze the population–crime relationship in cities across 12 countries and assess the impact of per capita measurements on crime analyses, depending on the type of offense. In most countries, we find that theft increases superlinearly with population size, whereas burglary increases linearly. Our results reveal that per capita rankings can differ from population-adjusted rankings such that they disagree in approximately half of the top 10 most dangerous cities in the data analyzed here. Hence, we advise caution when using crime rates per capita to rank cities and recommend evaluating the linear plausibility before doing so.

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