With the global challenge of climate change, it becomes crucial to understand the factors that can guide carbon intensive companies to comply with environmental regulations through significant reductions in greenhouse gas (GHG) emissions. Using the natural-resource-based view, the argument in this paper is that focusing on sustainability-driven resources by companies is a way to meet environmen...

Abstract Since the announcement and establishment of Oversight Board (OB) by technology company Meta as an independent institution reviewing Facebook Instagram’s content moderation decisions, OB has been subjected to scholarly scrutiny ranging from praise criticism. However, there is currently no overarching framework for understanding OB’s various strengths weaknesses. Consequently, this artic...

A ngus Thomson of the Australian Accounting Standards Board (AASB) states that: ‘Australia definitely adopts IFRSs’ (Thomson 2009, p. 153). This was in response to Nobes (2008, p. 283) who wrote that: ‘Australia has chosen not to “adopt” IFRS, but to converge its standards with IFRS’. The distinction has major legal and political aspects. It can affect preparers, auditors and users. This paper ...

We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning can give rise to asymmetries ...

Like most jurisdictions, Canada prohibits direct-to-consumer advertising (DTCA) of prescribed drugs. However, direct-to-consumer information (DTCI) is permitted, allowing companies to inform the public about medical conditions. An analysis of Eli Lilly's 40over40 promotion campaign for erectile dysfunction (ED), which included a quiz on ED, shows that DTCI, like DTCA, can be an effective means ...

The legal concept of burden of proof is notoriously complex and ambiguous. Various kinds of burdens of proof have been distinguished, such as the burden of persuasion, burden of production and tactical burden of proof, and these notions have been described by different scholars in different ways. They have also been linked in various ways with notions like presumptions, standards of proof, and ...

We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to the incentives which derive fro...

The management of waste in the dental office is dictated by the federal, state, and local ordinances in force in the locale in which the office is located. The dentist must first determine what the laws require and then implement the changes in waste management into the office setting. The local component society of the ADA often provides such information; otherwise, the health department of th...

A ccording to Apple, “ ... certain celebrity accounts were compromised by a very targeted attack on user names, passwords, and security questions.”1 Didn’t we cover defensive privacy tactics in my January column?2 Color me dazed and confused! Hacking in cyberspace? Nothing like that’s ever happened before. (I’ve got another heads-up for you iPhone users—Siri talks about you behind your back. I’...