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This paper addresses the question how the Dutch regulatory and institutional setting enables policy coherence, specifically with regard to safeguarding stakeholders interests and promoting sustainable governance. To address this question, we engage with idiosyncratic theoretical notions in the Dutch corporate governance model. We follow the evolution of these notions in statutory company law and case law, their development in the Dutch Corporate Governance Code, and their relation to the Enterpr...
#1Debarati Basu (XLRI- Xavier School of Management)H-Index: 4
Purpose: The purpose of this study is to investigate how private and public firms vary with respect to unconditional conservatism levels in financial reporting. The study also examines whether adoption of international accounting standards affects the association between conservatism and organizational form. Design/methodology/approach: This study uses a large Indian sample of almost 63,000 firm-year observations across more than 15,500 firms (~41% of which are private firms) over 10 years (2011...
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At the global level, the rules which directly or coincidentally regulate offshore energy production activities stand out as being mostly sectoral and recommendatory. Global agreements do not offer concrete environmental standards applicable to offshore energy production activities, but they create normatively modest obligations of conduct, which allow States wide discretion in their implementation. By contrast, most of the specific environmental rules and standards concerning energy activities a...
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#1Jinghua Hu (Mayo Clinic)
#1Yingyi Zhang (Mayo Clinic)H-Index: 1
Last. Jinghua Hu (Mayo Clinic)H-Index: 14
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Preadipocytes dynamically produce sensory cilia. However, the role of primary cilia in preadipocyte differentiation and adipose homeostasis remains poorly understood. We previously identified transition fiber component FBF1 as an essential player of the ciliary gate. Here, we established Fbf1tm1a/tm1a mice and discovered that Fbf1tm1a/tm1a mice develop severe obesity but, surprisingly, are not predisposed to adverse metabolic complications. Obese Fbf1tm1a/tm1a mice possess unexpectedly healthy w...
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#1William M. Cready (UTD: University of Texas at Dallas)H-Index: 18
In a highly influential analysis, Lawrence, Minutti-Meza, and Zhang (2011), LMZ henceforth, report that statistically significant relations between a firm’s choice of a Big N auditor and three audit quality metrics (discretionary accruals, cost equity capital, and analyst forecast accuracy) turn “insignificant” after application of matching (propensity score and size) designs. LMZ, however, in interpreting these outcomes mistakenly identify the difference between statistically significant and st...
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#1Ioannis Lianos (UCL: University College London)H-Index: 10
#2Amber Darr (UCL: University College London)H-Index: 3
This paper explores the interaction between the right to food and competition law. Although the actual or potential impact of human rights rhetoric informing and empowering competition law enforcement has not yet been examined in depth, we believe that the right to food may provide context and content to competition law and thereby guide its enforcement. We believe that an in-depth analysis of competition policy issues in the food sector may provide a blueprint for conceptualizing competition la...
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#1Nadja Alexander (Singapore Management University)H-Index: 7
Every transaction has the potential to go wrong and international commercial contracts are not spared this plight. It is when an international commercial contract fails – irrespective of the reasons, that the impact of different legal and cultural backgrounds of the parties come to light. The obvious venue for commercial disputes to be decided is generally understood to be in court (litigation) or before an arbitral tribunal (arbitration). However, there are numerous other alternative dispute me...
The coronavirus pandemic has rendered visible the previously invisible labour that gets our food from farm to fork for minimal pay and at great personal risk to workers’ health. From grocery clerks working on the front lines without protective equipment, to truckers denied entry to restrooms, to temporary foreign workers forced to sign liability release waivers, to disease transmission at meat processing facilities, the virus is revealing the frailties and the inequities of our food system. Alth...
#1Kit Barker (UQ: University of Queensland)H-Index: 5
This chapter asks whether there is still any such thing as punishment in private law any more. In doing so, it examines the meaning(s) and purposes of the idea of punishment; and the history, meaning and purposes of private law. It concludes that punishment, properly understood as a judicial act and aim in its own right (and not just as an effect of other judicial acts), should be understood narrowly as an act of retributive justice and reprisal. Whilst this idea did indeed feature in the histor...
This paper presents three theoretical accounts developed to assess the moral value and legal status of acts designed to promote commercial gain in the thought of major classical Muslim scholars. There has been an increased recent interest in Islamic commercial law and ethics in recent years. Much of the recent scholarship consists of practically inclined studies that tend to lump the Islamic tradition of evaluation of commerce under the principles of social justice and avoidance of harm. Our stu...
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