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
Related Articles
- EP ID EP706399
- DOI 10.47191/jefms/v4-i11-13
- Views 100
- Downloads 0
The Effect of Leverage and Tax Risk on Company Value with Company Size as A Moderating Variable
This research aims to examine the influence of leverage and tax risk on company value with company size as a moderating variable. The sample in this research is manufacturing companies listed on the Indonesia Stock Excha...
The Impact of Import, Savings, Consumtion and Inflation Rate on the Economic Growth of Denmark
This paper investigates the dynamic relationships between imports of goods and services (annual % growth), adjusted savings: consumption of fixed capital (current US$), final consumption expenditure (annual % growth), in...
Management Dynamics and Global Strategy in Family Enterprise Strategy
The aim of this research is to emphasize how crucial it is for family companies to grow internationally. Despite the large amount of research that has been done in this field, there are still problems and chances for mor...
Analysis of Implementation E-Recruitment on HRM: Systematic Literature Review
This systematic literature review aims to synthesize several published studies related to the implementation of e-recruitment. Lately, there is a phenomenon that companies lack a workforce that suits the needs of the com...
E-Tax Collection on Revenue Generation in Ondo State, Akure, Nigeria
This study evaluated the influence of Electronic-Taxation on revenue-generation in Ondo State from 2019 to 2023 with a view to understand the methods and process of e-taxation. The collected data were grouped into two: p...