In The Case of False Financial Reporting/False Corporate Communications, Is it Appropriate to Identify Quantitative Thresholds that Trigger Criminal Sanctions, or is it Desirable not to Set Such Thresholds?
Journal Title: Journal of Economics, Finance and Management Studies - Year 2021, Vol 4, Issue 11
Abstract
False corporate communications characterised by the circumstance that they are punished with criminal sanctions may be governed by dual legislation: on the one hand, it is possible to identify legislations that provide for quantitative thresholds that must be exceeded to speak of a criminal offence, while in other cases, such points do not exist. This article compares the advantages and disadvantages of the two potential regulations representing the Italian legislation concerning false corporate communications before and after 2015.
Authors and Affiliations
Maria Silvia Avi
Keywords
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- EP ID EP706399
- DOI 10.47191/jefms/v4-i11-13
- Views 91
- Downloads 0
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